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Customs  Laws 


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Creajsur^  departments 


Wasl|ingtont  ©♦  C»r  3unc  t7t  1805, 


Official  Distribution  of  Morgan's  U.  S.  TarifL 


Tills  Bdition  of  "Morgan's  Digest  of  the 
U.  S.  Tariff  and  Customs  I^aws",  is  dis- 
tributed for  the  convenience  and  use  of 
Officers   of  Customs, 

The    compilation    of    la^vs    and    decisions 

and      the      Schedule      of       Duties      contained 

therein    are    not    declared     by    authority    of 

the     Department,    and    are    subject    to    such 

revision  as  may  prove  necessary.    They  are, 

ho^vever,   believed    to    be    generally  correct 

and    may   be    consulted    witjfi    advantage    in 

the   consideration  of  matters  to  ^^vhich    they 

relate. 

C.   S.   HAMI.IN, 

Assistant  Secretary. 


THE  TREASURY  DEPARTMENT  has  supplied  the 
CUSTOM  HOUSES  of  the  united  states,  and  THE  STATE 
DEPARTMENT  has  supplied  the  AMERICAN  CONSULS 
throughout  the  world  with  copies  of  every  edition  of 
this  work  for  the  past  twenty -FOUR  YEARS. 


A  DIGEST 


UNITED  STATES  TARIFF 


CUSTOMS  LAWS, 


SCHEDULE  OF  DUTIES  ON  IMPORTS, 

ALPHABETICALLY     ARRANGED,      GIVING     THE     RATE    OF     DUTY    ON 

EACH    ARTICLE,    THE    PROVISIONS  OF  LAW  IMPOSING  THE 

DUTY   AND   THE    DECISIONS  OF  THE  COURTS,   THE 

TREASURY  DEPARTMENT,  AND  THE  BOARD 

OF    GENERAL   APPRAISERS,    UNDER 

WHICH   THE   ARTICLE    IS 

CLASSIFIED. 


APPENDIX 

Of  Foreign  Moneys,  Weights  and  Measures,  Reduced  to  U.  S.  Standard. 


Samuel  T.  Morgan, 

custom  house  broker  and  counselor,  BALTIMORE. 

WILLIAM  H.  MASSON,  CHARLES  H.   MORGAN, 

CUSTOM  HOUSE  BROKER,  BALTIMORE.  OF  THE  BALTIMORE  BAR. 


8th  EDITION.— ANNOTATED. 

1895. 


PUBLISHERS  : 

SAMUEL   T.    MORGAN    &    CO 

423   EXCHANGE    PLACE, 
BALTIMORE,    MD. 


COPYRIGHT,   1895, 
BY   SAMUEL   T,   MORGAN. 


BALTIMORE  : 

GUGGENHEIMER,  WEIL  &  CO.,   PRINTERS, 

1895. 


PREFACE  TO  FIRST  EDITION 
Published  in  1 87  J. 


In  presenting  this  Manual  to  the  public,  the  compiler  deems  it 
only  necessary  to  remark  that  an  experience  in  the  business  of 
Custom-House  Broker  of  upwards  of  Twelve  Years,  justifies  his- 
recommending  it  as  a  reliable  work;  and  it  may  be  readily  inferred 
what  amount  of  labor  and  research  was  required  in  its  compila- 
tion, when  it  is  considered  that  the  provisions  of  the  tariff  laws, 
now  in  force,  date  back  as  far  as  the  Act  of  August  30,  1842. 

The  Manual  will  be  found  to  contain  a  Digest  of  the  Tariff 
Laws  from  August  30,  1842,  to  date,  thus  covering  the  changes 
made  at  the  last  session  of  Congress,  and  a  Schedule  of  the  Rates 
of  Duties,  alphabetically  arranged,  (each  article  bearing  reference 
to  the  paragraphs  of  the  Digest  which  prescribes  the  rate  of  duty,) 
and,  in  addition,  numerous  Extracts  from  Important  Decisions 
of  the  Treasury  Department  and  Explanatory  Notes,  with  an 
Appendix  of  Tables  of  Foreign  Moneys,  Weights,  and  Measures, 
reduced  to  the  United  States  standard.  Rates  of  Tare,  Rates  of 
Drawback,  and  other  important  Regulations  of  the  Customs, 
which  cannot  fail  to  prove  of  service,  not  only  to  the  importer, 
but  also  to  those  dealing  in  imported  articles  and  to  the  general 
business  public. 


1895. 
PREFACE  TO  EIGHTH  EDITION, 


For  the  past  Twenty-four  years  this  work  has  been  published 
periodically  to  conform  to  new  legislation.  The  present  (Eighth) 
Edition  has  been  revised  to  the  adjournment  of  Congress,  March 
4,  1895. 

The  Classification  in  the  Alphabetical  Schedule  of  every 
article  imported  (over  5,000  in  number,  occupying  241  pages)  and 
the  preparation  of  the  Notes  on  the  text  of  the  entire  work 
necessitated  careful  review  of  15,781  Decisions  of  the  Treasury 
Department,  (indicated  by  T.  D.)  covering  a  period  of  34  years, 
together  with  the  Decisions  of  the  Board  of  General  Appraisers 
(indicated  by  G.  A.)  and  of  the  United  States  Courts.  The  Notes 
are  classified  for  convenient  reference.  Decisions  not  operative 
under  existing  laws  have  been  excluded.  The  Index  refers  to 
subjects  treated  in  the  notes,  as  well  as  to  the  general  text  of 
the  work. 


ivi212480 


Digitized  by  the  Internet  Archive 

in  2007  with  funding  from 

Microsoft  Corporation 


http://www.archive.org/details/digestofunitedstOOunitrich 


INDEX. 

(to  text  and  notes.) 


For  Rates  of  Duties  on  all  articles  imported,  and  for  Articles 
admitted  Free  of  Duty,  see  Alphabetical  Schedule  pages  329  to  569. 

A 

Abandonment.  page. 

for  damage  on  arrival 

substituted  for  allowances  for  damage 203 

relates  only  to  damaged  goods  204 

notice  to  importer  of  damage  to  afford  due  time  for 204 

the  ten  days  limitation  for 143,  204 

goods  may  be  withdrawn  from 204 

quantity  for,  must  be  lo^  of  value  or  quantity  of  invoice 204 

of  portions  of  packages,  conditions  for 43 

of  goods  which  prove  utterly  worthless 2,  49 

forfeiture  of  the  right  of 204,  205 

liens  and  claims  on  goods  under 205 

sales  of  goods  under 205 

various  rulings  on 205 

in  warehouse  {see  Bonded  Warehouses). 

to  underwriters 160,  305 

to  salvors 91,  208,  305 

Abatement  of  Duties. 

for  loss  or  damage  in  warehouse  {see  Bonded  Warehouses). 

Acts  of  Congress  relating  to  customs  {see  Customs  Laws). 

Additional  Duties  {see  also  Market  Value). 

for  undervaluation  of  goods  in  entry 170-176 

nature  of. 173 

class  of  goods  subject  to 174 

additions  to  value  in  entry  to  avoid 173 

how  it  is  assessed 174 

cases  where  it  accrues 174 

cases  where  it  does  not  accrue 175 

no  portion  of  deemed  fines,  penalties  or  forfeitures 55 

not  refunded  as  drawback 174 

on  unusual  coverings 200 

Additions  to  entered  value  {see  Additional  Duty.     Market  Value). 

Adulterated  food,  drug  or  drink,  importation  of,  prohibited 210,  211 

Advance  of  value  in  entry  {see  Additional  Duty.     Market  Value). 
Agents. 

entry  by  {see  Entry). 

customs  officers  cannot  act  as,  for  importers 170 


viii  INDEX. 


For  Rates  of  Duties  on  all  articles  imported,  and  for  Articles 
admitted  Free  of  Duty,  see  Alphabetical  Schedule  pages  329  to  569. 

PAGE. 

Allowances  {see  also  Abandonment.   Bonded  warehouses — damage  in. 
Damage  allowances). 

for  goods  deficient — "  short  shipments  " 49 

none  for  mere  shrinkage  of  goods 49 

for  breakage  of  bottled  liquors 49,  449 

on  Immediate  Transportation  goods 143 

Alphabetical  Schedule  of  Duties  on  Imports 329-569 

Amendments  to  customs  laws  (see  Customs  Laws). 
American 

manufactures  exported  with  drawback  {see  Drawback). 

products  returned  {see  U.  S.  Products  returned^  hi  Schediile). 

Animals  {see  also  Animals  in  Schedule). 

inspection  of,  for  importation  or  exportation 213,  220,  221,  310 

inspection  of  vessels  for  carrying 222 

diseased  or  infected,  prohibited  importation 211,  212 

ports  for  entry  for 212 

quarantine  stations  for 212,  213 

suspension  of  importations  of,  by  Executive  proclamation 213 

neat,  and  hides,  importations  of,  restrictions 223,  297 

breeding,  importation  of 223,  268 

abandonment  for  damage 89 

Anti-trust  provisions 305-307 

Appeal  {see  also  Protest). 

to  Circuit  Court  and  Supreme  Court 133,  193-197 

to  Circuit  Court  of  Appeals 196,  218,  219 

limitation  for 196 

for  re-examination  of  teas 151 

from  decision  of  the  collector 183 

from  decision  of  the  Board  of  General  Appraisers 193 

from  examination  of  drugs 52 

for  reappraisement 181 

Appellate  Jurisdiction. 

of  the  Board  of  General  Appraisers 195 

of  the  Circuit  Court 195,  196 

of  the  Circuit  Court  of  Appeals 196,  218,  219 

of  the  Circuit  Court  in  Anti-Trust  cases 306 

of  the  Supreme  Court  on  review 193-197,  218,  219 

Appendix 571 

Appraisement    {see    also  Appraisers.     Market  Value.     Reappraise- 
ment)    43-56,  181-183 

Secretary  of  the  Treasury  to  make  regulations  for 55 

what  constitutes  legal 179 

certificates  of. 55 

at  ports  where  no  regular  appraisers  appointed 55 

necessary  before  goods  can  be  delivered,  except  with  bond 43 

public  store  packages  for,  rules  regarding 43,  44 

what  constitutes  sufficient  notice  to  importer  to  return  package  for,     43 

entry  by , \.  165,  166 

transportation  without  {see  Immediate  Transportation). 

sundry  rulings  relating  to 179,  180 


INDEX.  ix 


For  Rates  of  Duties  on  all  articles  imported,  and  for  Articles 
admitted  Free  of  Duty,  see  Alplial)etical  Schedule  pages  329  to  569. 


Appraisement — Continued.  page. 

allowance  in  for  goods  deficient — "  short  shipments  " 49 

collector  may  require  class,  etc.,  of  goods  for 50,  197 

does  not  exclude  other  proof  of  value  in  cases  of  forfeiture -.  .  -24 

of  bulky  articles  on  wharf 44 

of  drugs  and  medicines,  requirements  as  to 52,  53 

of  opium 53 

of  wrecked  goods 51 

of  liquors,  hydrometers  for 48 

of  vinegar,  standard  for 48,  250 

of  sugar,  standard  for 47 

of  grain,  standard  for 48 

of  wool  of  different  qualities  in  same  invoice 47 

of  gloves 47 

of  goods  invoiced  at  average  prices,  rules  for 46 

of  merchandise  of  different  qualities  in  same  package 47 

at  New  York,  special  provisions  for 53,  54 

remedy  where  importer  dissatisfied  with  {see  Reappraisement). 

Appraisers  [see  also  Appraisements) . 

Local  —  functions  of 178 

duties  of,  prescribed 55,  181,  197 

certificates  of. 55 

at  ports  where  none,  who  to  act 55 

to  notify  importers  of  damage  to  goods 204 

General — appointment  of 180 

Board  of 180 

jurisdiction  of. 195 

duties  of 178,  180,  181,  197 

reappraisement  by  one 182 

reappraisement  by  Board  of 182,  183 

review  of  protests  by 183-193 

appeal  to  Court  from  Board  of 193-197 

decisions  of  Board  to  be  published 198 

lease  of  buildings  for  use  of 57 

at  New  York,  special  provisions  relating  to 53,  54 

should  notify  consuls  when  goods  undervalued 173 

Arrival 2,  202 

Attorney  {see  Powers  of  Attorney). 

Average  Prices,  goods  invoiced  at,  how  appraised 46 


Baggage  and  Personal  Effects  {see  also  Effects  in  Schedule). 

entry  of 12,  13 

dutiable  articles  found  in 12,  13 

in  transit  to  foreign  countries 13,  207 

in  bond  to  interior  ports 144 

inspection  of,  on  frontiers 93,  94 

not  forfeitable  because  packed  with  forfeitable  goods 13 

protest  admissible,  but  not  necessary,  against  duty  on 13,  191 

Ballast — when  not  considered  merchandise 1,2 


INDEX. 


For  Rates  of  Duties  on   all  articles  imported,  and  for  Articles 
admitted  Free  of  Duty,  see  Alphabetical   Schedule  pages  329  to  569. 


Bill  of  Lading  {see  also  Entry).  page. 

establishes  right  to  make  entry 91,  160 

entry  by  consignees  in 160 

entry  where  consignee  in,  has  disappeared  161 

real  and  pretended  consignees  in 161 

protects  collector  against  rival  claims 'to  ownership  of  goods 160 

stamped  * '  not  negotiable  ' '  for  entry 1 61 

for  goods  between  ports  of  U.  S.  over  foreign  territory 75 

Board  of  General  Appraisers  {see  Appraisers). 
Bond. 

transportation  of  merchandise  in 72 

j  udgment  upon,  cannot  be  remitted 128 

surety  companies  may  act  as  surety  on 136,  166,  225 

execution  of, 

by  corporations 136 

by  partnerships,  binds  all  partners 135,  304 

by  one  member  of  firm,  binds  all  partnership 135,  304 

by  power  of  attorney  {see  Power  of  Attorney). 

relating  to  entry  and  apprisal — 

for  entry  without  consular  invoice, 25,  26,  165 

for  entry  without  owner's  declaration 12,  25 

for  entry  by  agent  or  attorney 8 

for  packages  delivered  before  appraisal 43 

for  release  of  goods  seized  for  false  entry 126 

for  goods  not  entered,  sent  to  warehouse 59,  60 

relating  to  bonded  merchandise — 

for  proprietors  of  bonded  warehouses 58 

for  landing  certificates 66,  85 

for  common  carriers  of  bonded  goods 141,  143 

for  unclaimed  merchandise 60 

for  transportation  of  merchandise 73 

relating  to  vessels — 

for  vessel  to  unload  in  another  district 6,  7 

for  exportation  of  goods  retained  on  board 5 

Bond  and  Warehouse  System. 

{See  Bonded  Warehouses.     Transportation  in  Bond.) 

Bonded  Warehouses. 

Secretary  of  the  Treasury  to  make  regulations  for 71,  129 

lease  of,  restrictions  on •_ 57 

merchandise  in,  at  expense  and  risk  of  owner 59,  60.  69 

when  goods  considered  as  abandoned  in 61,  62,  63 

collector's  report  of  goods  in 71 

perishable  or  explosive  articles  excluded  from  59 

lien  for  freight  on  goods  in  {see  Lien  for  freight). 

charges  on  goods  in 51 

private — lease  of 58 

custodians  of. .' 58 

liability  of  proprietors  of 58 

bond  of  proprietors  of 58 

merchandise  in,  at  risk  of  owner 58 

limit  of  government's  interest  in  merchandise  in 58 

for  specific  purposes. 

for  stonng  wines,  spirits'  coal,  wood,  etc 57,  58 

for  storing  grain 58 


INDEX.  xi 


For  Bates  of  Duties  on  all  articles  imported,  and  for  Articles 
admitted  Free  of  Duty,  see  Alphabetical  Schedule  pages  329  to  669. 

Bonded  Warehouses — Continued.  page. 

for  manufacturing  goods  for  exportation 293,  294 

for  smelting  and  refining  imported  ores  and  crude  metals 299 

for  storing  and  cleaning  rice  for  export -,, .- 120 

for  goods  destined  to  Jeffersonville,  via  Louisville,  and  Albany,     61 

storage  in. 

limitations  on 59,  61,  63,  202 

of  any  dutiable  merchandise 59 

of  not  less  than  entire  package 59 

of  not  less  than  one  ton  bulk 59 

of  any  portion  of  invoice 59 

of  goods  after  payment  of  duties 65 

of  unclaimed  goods 60,  65 

of  goods  for  immediate  delivery 60 

of  goods  not  unladen  in  time 61 

of  goods  not  duly  entered 59,  60 

of  goods  damaged  before  arrival 50 

of  goods  not  completely  entered 50 

of  goods  from  vessels  in  distress 40 

of  goods  of  American  production  re-imported  subject  to  tax. .     59 

sales  of  goods  in — 

proceeds  of,  how  disposed  of. 62,  63 

priority  of  claims  against  proceeds  of 63,  64 

payment  of  surplus  of 63,  64 

payment  to  attorneys  of  surplus  of 64 

of  perishable  and  explosive  articles 64,218 

of  unclaimed  goods,  liable  to  depreciation 65 

of  seized  goods,  liable  to  depreciation 65 

of  goods  after  three  years 61 ,  62 

of  "general  order"  goods 63 

of  goods  not  duly  entered 59,  60 

purchasers  at  sales  of  unclaimed  goods 64 

damage  to  goods  in — allowance  for — 

by  "accidental  fire  or  other  casualty" 68-70 

no  allowance  unless  goods  in  custody 69 

"custody"  defined 69 

cases  where  allowance  was  granted 69,  70 

cases  where  allowance  was  denied 70 

no  allowance  where  the  goods  have  remained  in  wharehouse 

over  three  years 70 

allowance  for  repairs  by  underwriters 70 

collectors  not  liable  for  damage 70 

employees  liable  for  damage  by  carelessness  70 

remedy  where  importer  is  dissatisfied  with  allowance 70 

penalties  relating  to — 

for  unlawfully  opening  wharehouses 70,  71 

for  tampering  with  locks,  seals  or  marks 70,  71,  72 

for  fraudulently  removing  goods  from 71 

for  breaking  or  entering  any  depository 71 

withdrawal  {see  also  Drawback). 

limitations  for 217 

bond  for 72-76 

duty  payable  on  weight  at  time  of 217 

goods  to  pay  duty  in  force  at  time  of 217 

may  be  repeatedly  made  of  goods 72 

of  "general  order  "  goods 63 


xii  INDEX. 


For  Rates  of  Duties  on   all  articles  imported,  and  for  Articles 
admitted  Free  of  Duty,  see  Alphabetical  Schedule  pa^es  329  to  560. 

Bonded  Warehouses — Continued.  page. 

of  goods  for  consumption 63 

of  goods  for  exportation 61,  62,  63 

of  goods  for  shipment  to  Pacific  ports 61 

of  goods  for  exportation  to  Mexico  and  British  Provinces... .  73,  74 

Branding  of  imported  goods  {see  Marking). 

Breakage  {see  Damage). 

Bribery 206,  207 

British  Provinces,  trade  with  {see  Commerce  with  contiguous  countries). 

Brokerage 201 

Brokers. 

custom  house,  license  to 302 

necessary  qualifications  for 302 

license  to,  extends  only  to  port  where  issued 302 

Buildings. 

on  boundary  line,  search  of. 96,  97 

lease  of,  for  customs  purposes 56 

Burden  of  Proof. 

in  cases  of  seizure 203 

in  cases  of  bribery 207 

c 

Canada,  trade  with  {see  Commerce  with  Contiguous  Countries). 

Cards,  Internal  Revenue  tax  on  imported  playing 303 

Cartage  of  goods  for  Government,  to  be  open  to  bidders 130 

Casualty. 

defined 69 

to  goods{see  Damage  Allowances.  Bonded  Warehouses — dam,age  in). 

Cattle  {see  Animals). 

Certificates  to  invoices  {see  Invoices). 

Charges. 

for  weighing  and  gauging 49 

on  goods  in  warehouses  {see  Bonded  Warehouses). 

in  market  value 200-202 

Cigars,  Cigarettes,  Cheroots. 

provisions  relating  to 13,  14 

imported,  stamping  and  weighing  of 14 

reimported,  duty  on 14 

for  immediate  transportation,  stamping  of. 14 

overweight  must  be  stamped 14 

how  to  be  packed 106,  215,  303 

restrictions  upon  importations  of 13,  14 

what  constitutes  legal  package  of,  for  importation 13,  14 

forfeiture  of  illegal  packages  of 14 

weight  of,  for  duties  14 


INDEX.  xiii 


For  Rates  of  Duties  on  all  articles  imported,  and  for  Articles 
admitted  Free  of  Duty,  see  Alphabetical  Schedule  pages  329  to  569. 

Cigars,  Cigarettes,  Cheroots — Continued.  page. 

in  transit  for  exportation,  entry  of.. ....     14 

as  sea  stores,  restriction  on  amount -11,  14 

quantity  of  allowed  passengers  free  of  duty M 

cannot  be  imported  by  mail  from  Mexico  14 

Internal  Revenue  tax  on 152 

Circuit  Courts  and  Circuit  Courts  of  Appeals  {see  Courts). 

Claims. 

in  favor  of  U.  S. ,  compromise  of 107 

judgment,  compromise  of 107 

Classification  of  Imported  Merchandise — Rules  for. 

under  Section  3,  Act  August  28,  1894, 

text  of  Section  3 311 

what  constitutes  a  manufacture 312,  313 

examples  of  manufactured  and  unmanufactured  articles. 314 

under  Section  4,  Act  August  28,  1894. 

text  of  Section  4 315 

by  similitude 315,  316 

by  "  component  material  of  chief  value  " 316-319 

priority  of  Section  4  in 319 

general  rules  for. 

interpretation  of  Revenue  Statutes 319-321 

Department  decisions 321 

Board  of  General  Appraisers'  decisions 321 

Acts  in  pari  materia. 321 

rule  of  nositur  a  sociis 321 

conflicting  provisions  in  statutes 321 

collector  to  classify • 321 

determined  as  of  date  of  Act 322 

by  commercial  designation 322-324 

by  predominant  use 324 

of  entireties — segregation  of 324 

of  goods  intentionally  made  to  conform  to  lower  duty. . . '. 325 

specific  designation  prevails  over  general  terms 326 

the  phrase  "  not  otherwise  provided  for" 327 

the  phrase  "  of  similar  description  " 327 

the  word  "  articles  " 327 

Clerical  Errors  in  Invoice  {see  Errors). 

Coal. 

may  be  retained  on  board  steam  vessels,  free 11,  272 

dutiable  if  regularly  consigned 11 

drawback  on  {see  Drawback). 

Coasting  Trade. 

on  frontiers  {see  Commerce  with  Contiguous  Countries). 

Coins,  Weights,  Measures  {see  also  Tables  in  Appendix). 

standard  value  of  foreign  coins  in  invoices 162,  163,  302 

value  of  sovereign  or  pound  sterling 108 

authorized  tables  of  weights  and  measures 108 

Collectors. 

not  liable  in  matters  open  to  appeal 206 

may  add  to  invoice  values 185 

may  examine  parties  as  to  value  or  classification 197 


xiv  INDEX. 


For  Rates  of  Duties  on  all  articles  imported,  and  for  Articles 
admitted  Free  of  Duty,  see  Alphabetical  Schedule  pa^es  329  to  569. 

Collectors — Continued.  page. 

to  classify  merchandise  {see  Classification) 185 

may  release  forfeited  goods  in  certain  cases 118 

delivery  to,  of  baggage  in  transit 13,  207 

not  to  permit  entry  by  pretended  consignees 161 

may  appeal  to  reappraisement 181 

may  appeal  to  Court  from  decision  of  Board  of  General  Appraisers,  193 

to  act  as  appraiser  at  certain  ports 55 

to  hold  goods  pending  lien  for  freight 67 

Combinations  in  restraint  of  trade,  prohibited 305-307 

Commerce  with  Contiguous  Countries 92-104 

provisions    as    to    importations,  manifests,  entry,  clearance   and 

inspection 92,  93 

remission  of  fines,  penalties,  forfeitures,  relating  to  importations. .   118 

inspection  of  baggage  and  effects 93,  94 

sealed  cars  crossing  frontiers .' 95 

sealed  cars  destined  to  immediate  transportation  points 95 

penalty  for  cars  not  proceeding  to  destination 95 

sales  of  merchandise  to  arrive 96 

penalty  for  opening  sealed  cars,  packages,  etc 96 

search  of  buildings  on  boundary  line.. 96,  97 

report  of  vessel,  manifests 97,  100 

foreign  vessels  prohibited  from  coasting  trade 97 

sea  stores  of  vessels 98 

equipment  and  repairs  to  vessels  in  foreign  territory  dutiable 99 

report  must  be  made  of  repairs 99 

when  repairs  not  dutiable 99 

entry  of  goods  laden  or  delivered  at  intermediate  points 100 

departure  to  and  from  places  where  no  custom  house 101,  102 

report  and  unlading  of  cargo 101 

hours  for  delivery  of  goods  from  port  to  port 101 

landing  permit  for  vessels  from  foreign  port 101 

steam  tugs,  when  required  to  report 102 

penalties  for  violating  coasting  regulations 102,  103 

registered  vessels  may  touch  at  foreign  port  en  route 103 

importation  by  way  of  Lake  Champlain 103 

entry  of  foreign  vessels  from  North  American  Provinces 103 

exportation  to  British  Provinces  with  drawback 78,  89 

importation  of  goods  exported  with  drawback 89 

transportation  in  bond  {see  that  title). 

entry  of  goods  in  bond  for  transit  to  British  Provinces,  and  vice 

versa 30 

free  zone  of  Mexico 309 

Commercial  Terms  {see  Classification). 

Commission 201 

Common  Carriers,  for  immediate  transportation  of  goods 143 

Common  Law,  statutes  in  derogation  of,  how  construed 135 

Compensation  to  Informers  {see  Smuggling). 
Component  Material  of  Chief  Value  {see  Classification). 

Compromise. 

of  claims 107 

by  officers  of  U.  S.,  of  fines,  penalties,  forfeitures  is  felony 127 


INDEX.  XV 


For  Rates  of  Duties  on  all   articles  imported,  and  for  Articles 
admitted  Free  of  Duty,  see  Alphabetical  Schedule  pages  329  to  569. 

Consignees  {see  also  Entry.     Bills  of  Lading).  page. 

for  entry,  by  bill  of  lading  {see  Entry). 

salvors  of  wrecked  goods  as  •-.     91 

underwriters  as 91 

real  and  pretended 161 

pretended,  cannot  make  entry 8,  161 

Consuls. 

to  report  false  practices  of  shippers 29 

to  require  proof  of  correctness  of  invoice 29 

to  be  notified  by  appraiser  of  undervaluations 173 

declarations  of  shippers  before,  who  may  make. . .   164 

certificates — 

of  landing  of  drawback  goods 86 

of  cost  of  manufacture 176 

to  invoices  {see  also  Invoice) , 164-166 

not  required  for  transit  goods 75,  165 

not  required  for  goods  between  ports  of  U.  S,  via  foreign 

territory 165 

not  required  for  specie  shipped  as  exchange 165 

not  required  for  amounts  under  |ioo,  when 28,  164,  165 

not  required  for  baggage  and   effects   accompanying  pas- 
senger   J  64,  165 

may  embrace  more  than  one  invoice 164 

may  embrace  all  articles  shipped  by  same  person 27 

substitution  for,  at  ports  where  no  consul 25,  164 

where  to  be  issued 164 

restrictions  on  issue  of 29 

of  depreciation  of  currencies 165 

where  destination  changed  after  issue  of 27,  28 

fees  for 27 

may  be  refused  until  shipmeut  is  verified 164 

may  be  refused  after  shipment  is  made,  exceptions 164 

Convict  Labor,  articles  produced  by,  prohibited  from  importation. . .  302 

Copyrights 

under  charge  of  Librarian  of  Congress 110 

articles  entitled  to 110,  148,  221 

method  of  procuring Ill,  221 

granted  for  twenty-eight  years  with  extension ill 

assignments  of Ill,  121 

record  of,  and  fees  for 113,  121 

may  be  marked  on  certain  manufactured  articles 148 

restrictions  on  importations  of Ill 

notice  of,  to  collectors  and  postmasters 113 

filing  of  subsequent  editions  of  copyrighted  articles 114 

infringement  of 115,  116 

actions  for  infringement  of 116,  121 

injunctions  for  infringement  of 116 

restrictions  on  words,  engravings,  cut,  print 121 

international  provisions 222 

Corporations. 

entry  by 161 

power  of  attorney  by 135,  136 

as  sureties 136,  166,  225 


xvi  INDEX. 


For  Kates  of  Dnties  on  all  articles  imported,  and  lor  Articles 
admitted  Free  of  Duty,  see  Alpliabetical  Schedule  pages  329  to  569. 


Court.  page. 

Supreme,  Circuit  Court  of  Appeals  may  certify  cases  to 218,  219 

Supreme  Court,  appeals  to 133 

Circuit,  of  Appeals,  appellate  jurisdiction  of 193-197,  218,  219 

Circuit,  appellate  jurisdiction  of. 193-197 

Circuit,  jurisdiction  of  in  Anti-Trust  cases 306 

of  Claims,  remedy  in,  where  drawback  denied 78 

Coverings  (see  Market  Value) 198-200 

Currency,  values  of,  in  invoices,  how  computed 45,  162,  302 

Custody  of  merchandise  by  Government 69,  80 

Custom  House  {see  also  Officers  of  U.  S.). 

lease  of  buildings  for 56 

.    brokers'  licenses  {see  also  Brokers) 302 

bonds  {see  Bonds). 

powers  of  attorney  {see  Powers  of  Attorneys). 

officers,  when  exempt  from  personal  liability 206 

cannot  act  as  agents  for  importers 170 

cannot  release  forfeitures 127 

to  report  violation  of  customs  laws 126 

cannot  accept  informer's  fees,  exceptions 125 

cannot  compromise  fines,  penalties  or  forfeitures 127 

should  not  question  values,  etc.,  in  entry 173 

inspectors  and  clerks  designated  to  administer  oaths 214 

Customs  Administrative  Act 160-209 

Customs  Duties  {see  Schedule  of  Duties) 329-569 

Customs  Fees,  certain,  abolished 203 

Customs  Laws. 

Digest  of  Revised  Statutes  relating  to  Customs. 

Appraisal 43-56 

Bond  and  warehouse  system 57-76 

Coinage,  weights  and  measures 108 

Commerce  and  navigation 109,  110 

Commerce  with  contiguous  countries 92-104 

Copyrights 110-117 

Debts  due  by  or  to  the  United  States 107 

Drawback _. 78-90 

Enforcement  of  duty  laws  and  punishment  for  violations 91 

Entry  of  merchandise , , 1-30 

Internal  Revenue  relating  to  customs 104-107 

Payment 77 

Remissions  of  fines,  penalties  and  forfeitures 117-119 

Repeal  provisions 119,  120 

Unlading 31-42 

Digest  of  Acts  relating  to  Customs,  subsequent  to  Revised  Statutes. 
To  provide  for  cleaning  rice  for  exportation.  (Act  Mar.  24,  1874.)  120 
To  amend  the  law  relating  to  Copyrights..  (Act  June  18,  1874,)  121 
To  repeal  moieties  and  amend  customs  laws.  (Act  June  22,  1874,)  122 
To  provide  for  free  entry  of  goods  sunk  two 

years (Act  June  22,  1874.)  130 

To  construe  the  Act  of  June  22,  1874,  repeal- 
ing moieties (Act  Jan.  22,  1875.)  131 

To  amend   customs   and  internal   revenue 

laws,  etc (Act  Feb.    8,  1875.)  131 


INDEX.  xvii 


For  Rates  of  Duties  on  all  articles  imported,  and  for  Articles 
admitted  Free  of  Duty,  see  Alphabetical  Schedule  pa^es  329  to  669. 


Customs  Laws — Continued.  page. 

To  restrict  the  refunding  of  customs  duties, 

etc. (Act  Mar.    3,  1875.)  132 

To  provide  for  the  entry  of  "  Packed-Pack- 
ages " (Act  May    i,  1876.)  134 

To  provide  for  the   execution    of   custom 

house  bonds  by  partnerships (Act  June  20,  1876.)  135 

To  carry  into  effect  the  Hawaiian  Treaty. . .  (Act  Aug.  15,  1876.)  137 

To  amend  the  internal  revenue  laws  relating 

to  customs (Act  Mar.    i,  1879.)  138 

To  provide  for  importation  of  books,  etc., 

by  rnail _ (Act  Mar.    3,  1879.)  139 

To  provide   for    immediate   transportation 

without  appraisement (Act  June  10,  1880.)  141 

To  amend  the  law  relating  to  seizures  and 

forfeiture  of  vessels (Act  Feb.    8,  1881.)  148 

To  amend  the  laws  relating  to  Copyrights..  (Act  Aug.   i,  1882,)  148 

To  permit  grain  from  Canada  to  be  ground 

in  mills  in  the  United  States (Act  Jan.     9,  1883.)  149 

To  prevent  the  importation  of  adulterated 

and  spurious  teas (Act  Mar.    2,  1883.)  149 

To  reduce  internal  revenue  taxation,  etc. — 

* '  Tariff  Act ' '  of  1883  (section  4) (Act  Mar.    3,  1883.)  152 

To  encourage  American    shipping,   etc. — 

"Shipping  Act" (Act  June  26,  1884.)  152 

To  amend  Section  5  of  the  law  relating  to 

immediate  transportation (Act  July     2,  1884.)  155 

To  encourage    American    shipping,   etc. — 

"  Shipping  Act  " (Act  June  19,  1886.)  155 

To  regulate  importations,  etc.  of  oleomar- 
garine   (Act  Aug.  2,  1886.)  158 

To  amend  Section  5  of  the  law  relating  to 

immediate  transportation (Act  Feb.  23.  1887.)  159 

To  amend  the   law  relating  to  immediate 

transportation (Act  Feb.  23,  1887.)  159 

To  simplify  the  laws  in  relation  to  the  collec- 
tion of  the  revenue — "  Customs  Admin- 
istrative Act " (Act  June  10,  1890.)  160 

To  provide   for  inspection  of  food,  drug, 

drink,  etc (Act  Aug.  30,  1890.)  209 

To  authorize  administration  of  oaths  by  des- 
ignated clerks  and  inspectors (Act  Sep.  30,  1890.)  214 

To  reduce  the  revenue,  etc.— "Tariff  Act  " 

of  1890 (Act  Oct.     I,  1890.)  214 

To  establishing  Circuit  Court  of  Appeals. . .  (Act  Mar.   3,  1891.)  218 

To  prevent  impairment  of  Hawaiian  Treaty 

by  effect  of  Act  Oct.  i,  1890 (Act  Mar.   3,  1891.)  219 

To  provide  for  the  inspection  of  cattle,  etc. 

for  exportation (Act  Mar.   3,  1891.)  220 

To  amend  the  laws  relating  to  Copyrights.  (Act  Mar.   3,  1891.)  221 

To  regulate  the  transportation  and  treat- 
ment of  cattle  for  export,  etc. (Act  Mar.   3,  1891.)  222. 

To  amending  the  Revised  Statutes  relating 
to  vessel's  manifests  and  unloading  of 
vessels (Act  June    3,  1892.)  223: 

B 


xviii  INDEX. 


For  Rates  of  Duties  on  all  articles  imported,  and  for  Articles 
admitted  Free  of  Duty,  see  Alphabetical  Schedule  pa^es  329  to  569. 


Customs  Laws — Continued.  page. 

To  regulate  importations  of  breeding  ani- 
mals and  of  neat  cattle  and  hides (Act  Mar.    3,  1893.)  223 

To  provide  standard   gauge  for  sheet  and 

plate  iron  and  steel (Act  Mar.    3,  1893.)  224 

To  provide    for    immediate    unloading    of 

certain  steamships (Act  June    5,  1894.)  224 

To  allow  certain    Corporations    to  act  as 

surety  on  bonds (Act  Aug.  13,  1894.)  225 

To  reduce  taxation,  etc.— "Tariff  Act"  of 

1894 (Act  Aug.  28,  1894.)  226 

To  amend  Section  5294,  Revised  Statutes, 
relating  to  remission  of  fines,  penalties, 
forfeitures (Act  Dec.  15,  1894.)  307 

To  include  the  city  and  port  of  Georgetown, 

D.  C.  in  the  city  of  Washington,  D.  C.  (Act  Feb.  11,  1895.)  307 

To  provide  free  entry  of  articles  for  exposi- 
tion at  Portland,  Oregon (Act  Jan.     8,  1895.)  308 

To  suspend  the  operation  of  Section  3005, 
Revised  Statutes,  so  long  as  the  Mexi- 
can free-zone  law  exists   (Act  Mar.    i,  1895.)  309 

To  amend  the  law  relating  to  Copyrights. .  (Act  Mar.    2,  1895.)  310 

To  amend  the  law  relating  to  inspection  of 

cattle,  etc.  for  exportation (Act  Mar.    2,  1895.)  310 

violations  of  {see  Fines,  Peitalties  and  Forfeitures). 

duty  of  District  Attorney 126 

officers  to  report,  violation  of 126 

enforcement  of. 91 ,  131 

Customs  Officers  {see  Custom  Hotise). 

D 

Damage  Allowances 

on  goods  in  bonded  warehouses  {see  Bonded  Warehouses). 

on  goods  damaged  before  arrival,  abolished  {see  Abandonment). 

on  goods  injured  or  destroyed  by  "accidental   fire   or  other 

casualty".. 68-70 

to  goods  while  in  transportation  under  bond 68 

to  goods  in  port  of  entry  before  landed 68,  69 

to  goods  in  custody  but  not  under  bond 68,  69 

definition  of  "'Custody'" 69 

examples  where  allowance  was  made  or  denied 69,  70 

where  underwriters  make  repairs 70 

Collector  exempt  of  liability 70 

employees  liable  for,  occasioned  by  carelessness 70 

remedy  where  importer  is  dissatisfied  with  amount  of  allowance.. .     70 
allowance  for  breakage  on  bottled  liquors 49,  449 

Debentures  {see  Drawback). 

Debts  Due  by  or  to  the  United  States 1(57 

Decisions 

of  Treasury  Department,  effect  of 133,  321 

of  Federal  Courts,  appeal  from 133 

of  Federal  Courts,  effect  of 133 

of  Board  of  General  Appraisers,  effect  of 195,  321 

of  Collector,  appeal  from 183-193 


INDEX.  xix 


For  Rates  of  Duties  on   all   articles  imported,  and  for  Articles 
admitted  Free  of  Duty,  see  Alphabetical  Schedule  pages  329  to  569. 


Declarations  page. 

on  entry  {see  Entry.     Invoices). 

substituted  for  certain  oaths 203 

Deficiency,  or  "short  shipments"  {see  Appraisement). 

Definitions    of    Words    and   Phrases  {see  also  Limitations  a^id 
Restrictions). 

abandoned  " — as  to  wrecked  goods 299 

accidental  fire  or  other  casualty  " « 69 

actual  market  value  " 199 

' '  actual  use  for  immigration  " 336 

•'  actually  purchased  " , 173 

American  artist  " : 338 

'arrival" 202 

arrival  of  vessel  " 2 

'articles"  {see  Classification). 

cabinet".    337 

' '  casualty  " 69 

chief  officer  of  customs  " 123 

'circular" — as  to  importations  by  mail 140 

'component  material  of  chief  value"  {see  Classification). 

' '  country  " 179 

custody  ' '  of  customs  officers   69,  80 

date  of  original  importation  " 62,  202 

'  draught  "  (or  draft) 42 

drawback  " 78 

exhausted  leaves  " — of  tea 151 

' '  exportation  " 543 

' '  immigrant  " 336 

'importation  "... 1,  2,  49 

knit  fabrics  " 564 

manufacture"  {See  Classification.) 

market  value  " 199 

master  " 2 

merchandise  " 1,  93 

not  otherwise  provided  for"  {see  Classification). 

owner  of  merchandise  " 91 

■ '  paintings  " 342 

■ '  periodicals  " 481 

'pile  fabrics  " 487 

port"    2,  202 

principal  markets  of  the  country  " 179 

printed  matter  " — as  to  mails 140 

' '  printing  " 493 

'proof  of  spirits  " 104 

'  samples  " 503 

'similar  description"  {see  Classificatioii). 

souvenirs  or  cabinet  collections  " 337 

statuary  " 342 

ten  per  cent,  damage  " 204 

' '  time  of  exportation  " 179 

ton  " 56 

twine" 566 

' '  unusual  coverings  " 200 

value  "  or  "  market  value  " 199 

wreck" 565 

"yarn" 566 

Derelict  Goods  {see  Wrecked  goods.    Abandoned  goods). 

Discounts 202 


XX  INDEX. 


For  Rates  of  Buties  on  all  articles  imported,  and  for  Articles 
admitted  Free  of  Duty,  see  Alphabetical  Schedule  pa^es  329  to  569. 


Discriminating  Duties 

of  tonnage  and  imports 109,  110 

as  to  vessels  of  Prussia 109 

as  to  vessels  of  Spain 110 

as  to  mail  steamships  to  Brazil     110 

as  to  goods  imported  by  certain  vessels .' . . ' 296 

Discrimination  by  countries  against  products  of  the  U.  S.,  retaliation.  211 

Domestic.        ^ 

manufactures  exported  with  drawback  {see  Drawback). 

products  exported  and  returned  [see  United  States  products  returned, 
in  Schedule). 

Drawback  and  Rebate  of  Duties. 

on  goods  exported  in  condition  as  imported. 

Secretary  of  the  Treasury  to  make  regulations  for 90 

general  provisions  relating  to 78,  79 

not  allowed  after  goods  leave  custody  of  Government 66,  80 

proceedings  as  to  entry  for S3 

limitations  on  entry  for  {see  also  Limitations) 61,  65,  79,  88 

extension  of  time  for  entry  for 83 

on  goods  where  duties  have  been  paid 65 

on  goods  where  duties  have  not  been  paid 66 

what  duties  not  included  in 65,  78,  81 

the  i^  retention  of  the  duties 65,  79,  800 

payment  of  duties  a  perquisite  to 65,  85 

exportation  for,  must  be  in  original  packages 78,  79,  81 

conditions  for  change  of  packages 81,  82 

exportation  with,  may  be  made  from  another  district 83 

allowed  on  goods  entered  by  appraisement  . ; 65 

how  allowed  on  liquors 65 

not  allowed  on  opium  or  preparations  of 78,  288- 

not  allowed  on  goods  unclaimed  one  year 79 

provisions  for  drugs  and  chemicals 79 

on  goods  imported  from  British  Provinces 89' 

on  goods  exported  to  British  Provinces 89 

on  goods  exported  from  Lake  Ponchartrain 89 

remedies  where  drawback  refused 78- 

penalties  for  false  entries  for 88 

penalties  for  re-landing  goods  exported  with 87 

bond  for  delivery  of  goods  at  foreign  port 66,  85 

cancellation  of  bond  on  landing  certificate 66,  85,  86 

discharge  of  bond  on  proof  without  certificate 86 

debentures  for 

to  whom  payable 84 

suit  for  non-payment  of 84 

are  assignable 84 

for  exportation  from  another  district 84 

when  collector  may  refuse  to  issue 84 

receivable  for  duties 87 

on  articles  manufactured  wholly  or  in  part  of  imported  material 
and  exported. 

of  the  duties  actually  paid,  less  retention  of  i^ 300 

does  not  include  certain  duties 300 

where  refused,  remedy 301 

cannot  be  allowed  where  quantity  of  imported  material  cannot 
be  ascertained 301 


INDEX.  xxi 


For  Rates  of  Duties  on  all  articles  imported,  and  for  Articles 
admitted  Free  of  Duty,  see  Alpliabetical  Schedule  pages  329  to  569. 


Drawback  and  Rebate  on  Duties — Continued.  page. 

materials  for,  do  not  have  to  be  imported  by  manufacturer. . . .  301 

entry  for 801 

various  rulings  under  the  provisions 301 

examples  of  so-called  manufactures 301 

on  supplies  (not  including  equipment)  for  vessels  of  the  United 
States  .engaged  in  foreign  trade,  and  between  Atlantic 
and  Pacific  ports  of  the  United  States.  "Shipping  Act" 
of  June  26,  1884,  Sec.  16. 

general  provisions  for 152,  153 

not  applicable  to  goods  warehoused  over  three  years  153 

examples  of  articles  included  and  excluded 153 

applies  to  vessels  in  fisheries  or  whaling  business 157 

remedy  where  drawback  denied 153 

on  material  used  in  building  vessels  for  foreign  account.  "Ship- 
ping Act,"  June  26,  1884,  Sec.  17. 

general  provisions  for 153 

applies  to  materials  for  small  vessel  exported  on  another  vessel  153 
on  materials  for  construction,  outfit  and  equipment  of  vessels  in 
the  United  States  for  foreign  account,  or  for  foreign  trade, 
etc.     Section  7,  Act  August  28,  1894. 

general  provisions 290,  291 

restrictions  on  coasting  trade 290 

computation  of  time  for  coasting  trade 291 

applies  to  vessels  in. fisheries  or  whaling  business 157 

various  rulings  under  the  provisions 291 

on  articles  for  repair  of  American  vessels  engaged  in  foreign 
trade,  etc.     Section  8,  Act  August  28,  1894. 

general  provisions 292 

various  rulings  under  the  provisions 292 

applies  to  vessels  in  fisheries  or  whaling  business 157 

on  materials  for  construction,  equipment,  repairs,  and  supplies  of 
vessels  of  the  United  States  employed  in  the  fisheries  or 
whaling  business.     Shipping  Act,  June  19,  1886,  Sec.  15. 

provisions  for 157 

on  articles  for  supplies  for  vessels  of  war  of  certain  nations.  Sec. 
2982,  Revised  Statutes. 

countries  to  which  the  provision  applies 68 

provision  does  not  extend  to  certain  articles 68 

on  bituminous  coal  for  vessels'  fuel. 

conditional  provisions  for 155,  156 

on  salt. 

for  curing  fish 80,  501,  502 

for  curing  meats 501,  502 

Drugs  and  Medicines. 

appraisement  of 52,  53 

disposal  of  rejected 53 

exportation  of,  from  warehouse 79 

adulterated,  importation  of,  prohibited 210 

Dutiable  Value  {see  Appraisement.     Market  Value). 
Duties. 

rates  of,  on  imports  {see  Schedule) 329-569 

bonds  for  {see  Bonds). 

additional,  for  undervaluation  in  entry  {see  Additional  Duties). 

discriminating  {see  Discriminating  Duties). 


xxii  INDEX. 


For  Rates  of  Duties  on   all  articles  imported,  aiid^  for  Articles 
admitted  Free  of  Duty,  see  Alphabetical  Schedule  pag-es  329  to  569. 


Duties — Continued.  page. 

abatement    of,   for   loss   or  damage    in   warehouse    {see   Bonded 

Warehouses — damage  in). 
abatement  of,  for  damage  before  arrival  abolished  {see  Abandon- 
ment.) 
rebate  or  refund  of  {see  Drawback). 
drawback  of  {see  Drawback).  • 

liquidation  of  (^^<?  ^;//rj/). 

must  be  paid  before  filing  protest 186 

liability  for,  a  personal  debt 43 

the  basis  of  assessment  for 172 

laws  relating  to,  enforcement  of. 91,  131 

nature  of  lien  for 43 

refund  of,  under  Court  judgments 132 

payment  of,  etc 77 

B 

Effects  {see  Baggage  and  Personal  Effects;  also  Effects  in  Schedule). 

Entireties,  Classification  of  {see  Classification). 

Entry. 

bill  of  lading  for  {see  Bill  of  Lading). 
invoices  for  {see  Invoice). 

who  may  make 7 

who  deemed  consignee  of  goods  for  purpose  of 160 

limitations  for  making 7 

mere  pretended  consignee  cannot  make 161 

penalties  for  false 29,  30,  125,  177,  178 

what  it  must  embrace 7 

must  cover  entire  invoice  quantity 9 

values  specified  in,  binding 172,  173 

is  complete  when  declaration  is  made  thereto 173 

departure  frgm  prescribed  forms  of 2 

additions  to  value  in  {see  Additional  duties.    Market  Value). 
"^^nvAxX^^  {or  \\vvdi^r\?X\\^X\Q)Vi\\\  {see  Additional  Duties),  24,170,  171,  175 
prohibited  {see  Prohibited  Importations). 

when  consignee  refuses  to  enter  or  has  disappeared 161 

when  not  duly  made,  goods  held  as  unclaimed 161 

when  without  invoice,  bond  required 25 

when  particulars  are  unknown 8,9 

when  invoice  not  correct,  custody  of  goods 24 

when  invoice,  etc.,  incomplete,  custody  of  goods 9,  50 

when  goods  suspected,  special  permission  required 26 

when  goods  valued  under  lioo 28,  164,  165 

by  attorney  {see  Powers  of  Attorney). 

by  resident  owner,  joint  owner  residing  abroad 26 

by  appraisement 165,  166 

by  custom  house  officers  in  certain  cases  only 170 

by  customs  agents  of  railroads  on  frontiers 161 

by  domestic  corporation 161 

by  foreign  corporation,  when  not  permitted 161 

by  agents  of  foreign  partnerships 161 

by  underwriters 160,  208 

by  salvors 91,  208 

by  owners  not  residing  at  port  of  delivery. 170 


INDEX.  xxiii 


For  Rates  of  Duties  on  all   articles  imported,  and  for  Articles 
admitted  Free  of  Duty,  see  Alphabetical  Schedule  pages  329  to  669. 


Entry — Continued.  page. 

of  baggage  and  personal  effects 12,  13 

of  articles  dutiable  found  in  baggage .^ .  _  13 

of  cigars  in  transit  for  export 14 

of  "packed  packages" 134 

of  spirits  and  wines 10 

of  sea  stores 10,  11,  98 

of  baggage  and  tools  of  trade 12 

of  books,  etc 165 

of  goods  bv  parcel  post 165 

of  wrecked'  goods 51,  91,  130,  160,  208 

of  goods  simulating  domestic  trade  marks,  forbidden 289,  290 

of  manufactured  articles,  marking 284-289 

of  goods  consigned  for  sale 176,  1 77 

of  goods  consigned  to  non-residents  of  U.  S.,  forbidden 169 

for  drawback  {see  Drawback). 

for  immediate  transportation 142 

for  transit  to  British  possessions,  and  vice  versa 30 

for  consumption,  when  may  be  completed 170 

for  wharehouse  when  may  be  passed 170 

for  the  following  ports  under  special  provisions 18-22 

Albany,  New  York 18 

Augusta,  Georgia 18 

Bayport,  Fla 18 

Houston,  Texas 19 

Mississippi  River,  etc 19,  20 

Pilatka,  Fla 18 

Selma,  Ala 19 

Vallejo,  Cal 20 

declarations  to — 

by  owner,  importer,  consignee  or  agent 8,  166-170 

forms  of. 167-169 

must  be  signed  at  time  of  entry 169 

before  whom  to  be  made 14,  169 

cannot  be  made  by  non-residents  of  the  U.  S 169 

may  be  made  by  attorney  as  consignee,  not  in  name  of  principal.  170 

bond  to  produce,  when  entry  made  by  agent  or  attorney 8,  25 

penalty  for  false 1 70 

one  sufficient  for  series  of  books,  etc 165 

by  owners  not  residing  at  port  of  delivery 170 

liquidation  of — 

limitation  on  power  of  collector 128 

limitation  for  protest  on , 185 

suspension  of  until  triplicate  invoice  is  received •  27 

refund  of  duties  under  final 205,  206 

of  weight,  gauge,  measure   49 

errors  in,  corrected  by  reliquidation 129 

reliquidation  of — 

limitations  on  power  of  collector 128 

refund  of  duties  under 132 

correction  of  errors  under 129,  132 

withdrawals  do  not  affect 129 

protest  on 189,  190 

Entry  of  Vessel  {see  Vessel). 

Equipment  of  vessels,  drawback  on  {see  Drawback). 


xxiv  INDEX. 


For  Rates  of  Duties  on  all  articles  imported,  and  for  Articles 
admitted  Free  of  Duty,  see  Alphabetical  Scliedule  pa^es  329  to  569. 

Errors.  page. 

in  invoices  and  entries,  correction  of. 132,  175,  176 

cases  of,  which  were  corrected 176 

cases  of,  so-called,  which  were  not  corrected 176 

Explosive  Articles. 

regulations  as  to  Bonding  {see  Bonded  Warehouses). 

Exportation. 

defined 543 

by  direct  transfer  from  importing  vessel 75 

with  drawback  {see  Drawback). 

of  cattle  and  meats,  inspection  of 209,  210,  220,  221,  310 

from  manufacturing  warehouse 293 

of  condemned  drugs  and  medicines 53 

of  domestic  manufactures  with  drawback 300 

of  drugs  and  medicines  from  warehouse 79 

of  machinery  imported  for  repair 296 

of  railroad  iron  imported  for  repair 79,  80 

of  articles  imported  for  temporary  exhibition 340 

of  animals  imported  for  temporary  exhibition 335 

of  manufactures  of  convict  labor  refused  entry 302 

of  metals  refined  from  imported  ores,  in  bond 299 

F 

Fal^. 

invoices  or  entries,  penalties  for  {see  Fines,  Penalties,  Forfeitures). 

Fees,  abolishment  of,  in  certain  cases 203 

Fines,  Penalties,  Forfeitures. 
general  provisions  relating  to. 

remission  of. 117-119,  127,  128 

remission  of,  relieves  goods  of  all  disability 128 

no  remission  of,  when  under  Court  judgment 128 

suits  for  recovery  of,  limitations  for 119,  129,  130,  131,  208,  305 

moieties  of,  to  informers,  repealed 122,  123 

officers   of  U.  S.  cannot  receive   portion  of  informers'  fees — 

smuggling  cases  excepted 1 25 

officers  of  U.  S,  cannot  compromise 127 

forfeiture   does   not   include  personal  effects  packed  with 

forfeitable  goods 13,  178 

forfeited  goods  has  right  of  reappraisement 44 

additional  duties  not  considered  as 55 

for  conceiling  dutiable  articles  in  baggage 12,  13 

for  conceiling  goods  in  buildings  on  boundary  line 97 

for  illegal  packing  of  cigars,  etc 215 

for  violating  laws  relating  to  opium 216 

for  violating  laws  relating  to  salted  meats  for  exportation 210 

for  violations  of  Anti-trust  provisions 305-307 

relating  to  importations  and  entries. 

for  false  entry  or  declaration 29,  126,  170,  177,  178 

for  undervaluation  of  goods  in  entry 24,  170,  175 

for  fraudulent  omission  of  articles  from  invoice 44 

for  false  entry  for  drawback 88 

for  removing  goods  from  wharf  before  weighing,  etc 36,  37 


INDEX.  XXV 


For  Rates  of  Duties  on  all  articles  imported,  and  for  Articles 
admitted  Free  of  Duty,  see  Alphabetical  Schedule  pa^es  329  to  669. 

Fines,  Penalties,  Forfkitvrks— Continued. 

tor  importing  adultrated  food,  drugs,  or  drink 210 

for  importing  diseased  or  infected  animals 212,  213 

for  importing  dutiable  goods  by  mail 140 

for  importing  medicinal  preparations  without  name  of  pro- 
prietor affixed 52 

for  irnporting  cigars  in  illegal  quantity 13,  14 

for  failure  to  testify  as  to  value  or  classification  of  goods 197 

for  violations  of  Sections  3095,  3097  R.  S.,   as   to   entries   on 

frontiers 92 

for  tampering  with  custom  marks  on  goods 38,  70 

for  obstructing  customs  inspectors  on  frontiers 94 

for  bribery — giving  or  receiving  bribe 206,  207 

for  importing  prohibited  articles 294,  295 

for  importing  neat  cattle  and  hides  ot 297,  298 

relating  to  bonded  merchandise. 

for  unlawful  opening  of  bonded  warehouse 70 

for  fraudulently  removing  goods  from  bonded  warehouse 71 

for  destroying   or  tampering  with   locks  or  seals  on  bonded 

goods 71,  96 

for  tampering  with  customs  marks 70 

for  sealed  cars  not  proceeding  to  destination 95 

for  violation  of  transportation  bond 73 

for  relanding  goods  bonded  for  exportation 76,  87 

relating  to  vessels. 

.  for  incorrect  manifest 16 

for  not  producing  manifest  to  customs  officers 17 

for  leaving  port  of  arrival  before  report  or  entry 3 

for  proceeding  to  another  district  without  certificate 7 

for  not  reporting  sea  stores 11,  98,-  99 

for  not  reporting  spirits  and  wines 4 

for  landing  sea  stores  without  permit 11 

for  unlading  without  permit 31 

for  unlading  in  unlawful  hours 32,  33 

for  proceeding  to  port  of  delivery  contrary  to  Sec.  2772  R.  S.. .       3 

for  landing  spirits  without  special  permit 37 

for  non-delivery  of  articles  reported  on  manifest 38 

for  not  reporting  arrival  of  vessel  under  Sec.  2773,  2774  R.  S. . .  3,  4 

for  violation  of  coasting  regulations 93,  101,  102,  103 

for  coasting  with  contiguous  countries  in  foreign  vessels 97,  98 

for  not  reporting  arrival  from  contiguous  countries 97 

for  not  reporting  repairs  made  in  foreign  territory 99,  100 

for  receiving  on  board  cargo  unladen  from  another  vessel  with- 
out permit 31,  32 

for  incorrect  manifest  of  cargo  in  distress 41 

for  violating  regulations  as  to  carrying  cattle 222 

owner  of  vessel  must  be  privy  to  illegal  act  to  subject  vessel  to 

forfeiture 148 

remission  of ]  54,  155 

relating  to  Smuggling  (see  Sfmiggling). 

relating  to  Copyrights. 

for  unlawful  use  of  copyright  imprint 115 

for  infringement  of  copyrights 1 15,  116 

for  violation  of  copyrighted  dramatic  composition 116 

for  not  filing  copy  with  Librarian  of  Congress 114 


xxvi  INDEX. 


For  Bates  of  Duties  on  all  articles  imported,   and  for  Articles 
admitted  Free  of  Duty,  see  Alphabetical  Schedule  pages  329  to  569. 

Fire,  allowance  for  damage  by  {see  Damage  allowances).  page. 

Fisheries,  vessels  in,  drawback  on  articles  for  {see  Drawback). 
Food,  Drug  or  Drink,  adulterated,  importation  of,  prohibited..  210,  211 
Foreign  Coins. 

values  ot,  how  fixed 162,  302 

tables  of  {see  Appendijc). 

Foreign  Weights  and  Measures,  tables  of  {see  Appendix). 
Forfeitures  {see  Fines,  Penallies,  Forfeitures). 

Forms,  of  official  documents 2 

Free  List,  {see  Schedule) 329-569 

Free  Zone  of  Mexico 309 

Freight,  lien  for  {see  Litnfor  Freight). 

G 

Gauging. 

expense  of,  when  paid  by  importer 49 

of  sheet  and  plate  iron  and  steel,  standard  for  {see  Appendix). 
general  tables  for  {see  Appendix). 

General  Appraisers  {see  Appraisers). 

General-order  {see  also  Bonded  warehouses). 

may  be  issued  immediately  if  bill  of  lading  so  states 224' 

goods  under,  may  remain  in  bond  one  year 63 

sales  of  goods  under 63 

exportation  of  goods  under,  restrictions 63 

Georgetown,  port  of,  changed  to  Washington,  D.  C 307 

Gloves,  appraisement  of 47 

Grain. 

standard  weight  of,  for  appraisement 48 

Canadian,  free  for  grinding  in  mills  of  U.  S 149 

from  Mexico  for  grinding  in  U.  S.,  not  free 149 

bonded  warehouses  for 58 


H 

Hawaiian  Treaty  {see  Treaties). 

Household  Effects  {see  Effects  in  Schedule). 

Hydrometers,  for  proof  of  liquors 48 

I 

Immediate  Transportation  without  Appraisement. 

ports  of  entry  for 141 

ports  of  delivery  for 145 

entry  for,  at  first  port 142 

entry  for,  at  port  of  delivery 142 


INDEX.  xxvii 


For  Rates  of  Duties   on  all  articles  imported,  and   for  Articles 
a(lmitted  Free  of  Duty,  see  Alphabetical  Schedule  pages  329  to  560. 

Immediate  Transportatian  without  Appraisement — Contifiiied.  pag-e. 

entry  tor,  general  provisions  relating  to 142 

invoices  for 143, 144^  162 

proforma  invoices  for,  when  binding 162 

common  carriers  for,  their  bond  and  liabilities 143 

limitations  on  shipment  for 146 

limitations  on  delivery  at  final  port  under 142 

limitation  on  goods  in  warehouse 143 

method  of  transportation  under 144 

certificate  of  delivery  of  goods  under.. 143 

both  dutiable  and  free  goods  entitled  to 141,  147 

certain  articles  not  entitled  to  privilege  of. 141 

direct  transfer  of  goods  from  importing  vessel  for : 145 

claims  for  allowance  on  goods  under 143 

lien  for  freight  on  goods  under 143 

sugars  for,  where  sampled 141 

when  goods  for,  must  be  stamped 141 

bonded  period  for  goods  under 143,  202 

Immigrants,  effects  of  (^'^-^  Animals.     Effects  in  Schedule). 

Importations. 

what  constitutes 1 ,  2,  49 

date  of,  how  computed 202 

by  certain  vessels  liable  to  discriminating  duty 296,  297 

confined  to  vessels  of  U.  S.  and  certain  others 92,  297 

prohibited  {see  Prohibited  Importations). 

Import  Duties  {see  Schedule) 329-569 

Indians,  effects  of  {see  Indians,  in  Schedule). 

Informers,  in  cases  of  smuggling  {see  Smuggling). 

Injury,  allowance  for  {see  Damage  Allowances). 

Inland  Transportation  Charges  not  an  element  of  dutiable  value  201 

Inspection. 

of  tea  {see  Tea). 

of  cattle  {see  Animals). 

of  meats  for  exportation 220,  221 ,  310 

of  salted  meats  for  exportation 209,  210,  310 

of  goods  entered  for  exportation  with  drawback 82,  83 

Internal  Revenue. 

provisions  for  packing  and  stamping  imported  cigars,  tobacco  and 

snuff 105,  106,'  107 

provisions  for  domestic  tobacco  and  snuff. 104,  105 

provisions  for  transfer  of  tobacco  scraps  to  factory 106 

tax  on  dealers  in  liquors 138 

tax  on  sta^idard  proof  of  spirits    104,  304 

tax  on  imported  oleomargarine 358 

tax  on  dealers  in  oleomargarine 159 

tax  on  cigars  and  cigarettes 152 

tax  on  tobacco  and  snuff 215 

tax  on  opium 216 

tax  on  reimported  domestic  goods   298 

tax  on  imported  playing  cards 303 


xxviii  INDEX. 


For  Bates  of  Duties  on  all  articles  imported,  and  for  Articles 
admitted  Free  of  Duty,  see  Alphabetical  Schedule  pa^es  329  to  569. 

Interpretation  of  Laws  {see  Classijicatiofi).  page. 

Invoices. 

general  provisions  relating  to. 

when  imperfect  for  entry 9,  24 

entry  without,  by  special  permission 26 

triplicate 28 

penalty  for  fraudulent  practices 29,  44 

penalty  for  fraudulent  omissions  of  articles  from 44 

average  prices  in,  how  appraised 46 

collector's  certificate  to,  after  entry 27 

consuls  to  report  fraudulent  practices  in 29 

consuls  to  indorse  destination  on 27 

consuls  to  require  proof  of  correctness  of. 29,  164 

bond  not  required  to  produce  triplicate 28 

value  in  minimum  limit  for  duty... 170 

how  to  be  made  out. 

must  describe  the  goods  correctly 1 63 

currencies  in,  and  how  computed 162,  163,  302 

market  value  in 172,  173,  198,  202 

charges  in 200-202 

weight  and  measures  in 24,  172 

fraudulent  omission  of  articles  from 44 

who  to  sign 162 

number  required  for  respective  entries 27,  28,  143,  162 

consul's  certificate  to  {see  also  Consuls). 

required  for  all  entries — exceptions 164,  165 

affidavit  explaining  absence  of 164 

bond  to  produce 25,  26 

required  for  goods  by  parcel  post 165 

not  required  for— transit  goods 75,  165 

^ot  required  for  goods  between  ports  of  U.  S.  via  foreign  ter- 
ritory   165 

not  required  for  specie  shipped  as  exchange 165 

not  required  for  amount  under  |ioo,  when 28,  164,  165 

not  required  for  baggage  and  effects  accompanying  passenger, 

164,  165 

may  embrace  more  than  one  invoice 164 

may  embrace  all  articles  shipped  by  same  person 27 

substitution  for  at  ports  where  no  consul 25 

where  it  should  be  issued 164 

restrictions  on  issue  of. 29 

of  depreciation  of  currencies  165 

where  destination  changed  after  issue  of. 27,  28 

fees  for 27 

may  be  refused  until  shipment  is  verified 164 

may  be  refused  after  shipment-  exceptions 164 

shippers  declaration  to. 

at  or  before  shipment  of  the  goods ^ 163,  164 

who  may  make , 164 

importers'  declaration  to  {see  Entry — declaration  to). 

proforma — or  "statement  in  form  of  invoice." 

when  received  for  entry 164-166 

verification  of  by  oath  of  owner  of  goods 164 

binding  effect  of,  generally.. 162,  166 

binding  effect  of,  for  immediate  transportation ■^. 166 

is  subject  to  additional  duty  for  under-valuation 174 


INDEX.  xxix 


For  Rates  of  Duties  on  all  articles  imported,  and  for  Articles 
admitted  Free  of  Duty,  see  Alphabetical  Schedule  pages  329  to  669. 


Invoices — Continued.  page. 

clerical  errors  in. 

general  provisions  relating  to 375,  176 

correction  of 176,  205,  206 

additions  to  value  in  {see  Additional  duty.     Market  value). 

'  J 

Judgment. 

claims  for  duties,  how  paid 77 

as  to  interest  on  claims  under 197 

Jurisdiction. 
appellate — 

of  the  Board  of  General  Appraisers 195 

of  the  Circuit  Court 195,196 

of  the  Circuit  Court  in  Anti-Trust  cases 306 

of  the  Circuit  Court  of  Appeals 196,  218,  219 

of  the  Supreme  Court  on  review • 193-197,  218,  219 


Labeling  of  imported  articles  {see  Marking). 

Landing  Certificates 85 

Licenses  to  Custom-house  brokers  {see  Brokers) 302 

Lien. 

lor  duties 43 

for  freight — 

nature  of ^<o,  67 

notice  of 67 

when  and  where  filed 67,  143 

limitations  of. 67 

valid  against  any  imported  goods 67 

valid  against  goods  in  transit 75 

valid  against  any  quantity 67 

applies  to  freight  only,  ocean  or  land 67 

does  not  apply  to  general  average,  exception 67 

discharge  of. 67,  68 

if  undischarged  on  one  importation,  does  not  attach  to  subse- 
quent ones 67 

must  not  be  excessive  in  amount 67 

priority  in  payment  of. 68 

Limitations  and  Restrictions  {see  also  Definitions). 

as  to  remission  of  fines,  penalties  and  forfeitures  by  Secretary  of 

the  Treasury 117 

as  to  remission  of  fines,  penalties  and  forfeitures  by  Collector 118 

as  to  eff'ect  of  repeal  provisions 119,  120,  130  131,  208,  305 

as  to  effect  of  Department  Regulations 133 

as  to  application  of  certain  terms  in  copyright  law 121 

as  to  authority  under  power  of  attorney  containing  power  of  sub- 
stitution   135 

as  to  wrecked  or  sunk  goods 51 ,  130,  298 

as  to  what  the  lien  for  freight  applies 67 


XXX  INDEX. 


For  Rates  of  Duties  on   all   articles  imported,  and   for  Articles 
admitted  Free  of  Duty,  see  Alphabetical  Schedule  pages  329  to  569. 

Limitations   and  Restrictions— C<9«2'/«//(?^.  page. 

as  to  term  for  privilege  of  copyright Ill 

as  to  filing  lien  for  freight  on  teas 150 

as  to  sales  of  seized  goods  liable  to  deterioration 65 

as  to  notice  for  bidders  for  privilege  of  public  cartage 130 

as  to  transportations  between  ports  of  the  U.  S.  over  foreign  terri- 
tory      75 

as  to  what  the  term  ''Paintings  "  includes 342 

as  to  what  the  term  ''statuary  "  includes 342 

as  to  what  the  term  "periodicals  "  includes 481 

relating  to  entry  and  appraisal, 

as  to  entry  of  goods  after  vessels  report  of  arrival 7 

as  to  the  abandonment  of  damaged  goods  on  arrival 203,  204 

as  to  sales  of  goods  abandoned  for  damage 205 

as  to  abandonment  of  damaged  goods  on  arrival  under  imme- 
diate transportation 143,  204 

as  to  the  meaning  of  "  ten  per  cent,  damage  "  for  abandonment  204 

as  to  forfeiture  of  right  to  abandon  goods  for  damage 204 

as  to  correction  of  errors  in  entries  or  liquidations 132,  175,  205 

as  to  filing  (delivery)  of  protest  against  decision  of  the  col- 
lector     183-186,  189 

as  to  appeals  to  Circuit  Court  from  decisions  of  Board  of  Gen- 

neral  Appraisers  on  protest 193,  196 

as  to  appeals  to   Circuit    Court   of  Appeals   from   decision   of 

Circuit  Court 194,  196,  218 

as  to  review  by  Supreme  Court  of  decisions  of  lower  Courts, 

133,  194,  218 
as  to  when  decisions  of  the  Board  of  General  Appraisers  be- 
come effective 195 

as  to  appeals  to  reappraisement  by  collector  or  importer 181 

as  to  inspection  of  imported  teas 150 

as  to  additions  in  entry  to  make  market  value  of  goods  actually 

purchased 170-173 

as  to  notice  of  arrival  of  goods  at  final  port  under  immediate 

transportation 142 

as  to  power  to  reliquidate  entries 128,  129 

as  to  delay  in  liquidation  of  entry  to  await  triplicate  invoice 28 

as  to  production  of  proof  of  description  of  imported  goods 50 

as  to  production  of  consular  invoice  for  entry 25,  26,  165 

as  to  production  of  owner's  oath  to  entry 8 

as  to  what  constitutes  legal  importation  of  cigars,  cigarettes, 

and  cheroots 13,  215,  303 

as  to  number  of  packages  to  be  sent  to  public  store  for  exami- 
nation      44 

as  to  delivery  of  public  store  packages  pending  reappraisement,     44 

as  to  issue  of  permit  for  examined  packagss "44 

as  to  removal  of  examined   packages  from  public  store  after 

notice  to  importer 44 

as  to  return  of  packages  by  importer  delivered  before  exami- 
nation      43 

as  to  exportation  of  rejected  drugs 53 

as  to  exportation  of  rejected  teas 151 

as  to  exportation  of  machinery  imported  for  repairs 296 

as  to  exportation  of  railroad  iron  imported  for  repairs 79 

as  to  exportation  of  metals  refined  in  bond  from  imported  ores,  299 
as  to  exportation  of  theatrical  articles  imported   free  for  tem- 
porary exhibition 394 

as  to  exportation  of  works  of  art  and  philosophical  and  scien- 
tific articles  imported  free  for  temporary  exhibition 340 


INDEX.  xxxi 


For  Eales  of  Duties  on   all  articles  imported,  and  for  Articles 
admitted  Free  of  Duty,  see  Alphabetical  Schedule  pa^es  329  to  569. 

Limitations  and  Restrictions — Continued.  page. 

as  to  exportation  of  animals  imported  for  temporary  exhibtion,  335 
as  to  exportation  of  articles  produced  by  convict  labor  refused  _ 

entry 302 

as  to  refund  of  duties  under  final  liquidation  of  entry 132,  205 

as  to  ports  of  entry  for  cattle  and  other  animals 212 

as  to  license  to  custom  house  brokers 302 

as  to  lien  on  goods  for  duties 43 

as  to  liens  for  freight  on  imported  goods 66,  67 

relating  to  bonded  merchandise. 

as  to  kinds  of  goods  entitled  to  wharehouse  privilege 59 

as  to  bonded  period  for  goods  in  warehouse 62,  202,  217 

as  to  bonded   period   for  immediate   transportation  goods   in 

warehouse 143,  202 

as  to  bonded  period  for  reimported  domestic  goods  subject  to 

Internal  Revenue  tax 59,  62 

as  to  withdrawals  for  consumption  from  warehouse  and  public 

store 61,  63,  202,  217 

as  to  withdrawals  for  transshipment  or  transportation  in  bond,  61,  88 

as  to  withdrawals  for  supplies  for  vessels 62,  153 

as  to  withdrawals  of  "  general  order"  goods  for  consumption,     63 
as  to  withdrawals  of  "general  order"  goods  for  exportation. .     63 
as  to  withdrawals  for  exportation  with  drawback  {see   draw- 
backs, below). 

as  to  least  quantity  that  may  be  deposited  in  warehouse 59 

as  to  least  quanity  that  may  be  withdrawn  from  warehouse. ...  66 
as  to  bonding  portions  of  buildings  for  warehouse  purposes. . .  58 
as  to  allowance  for  damage  to  goods  in  bond  confined  to  goods 

in  custody 69 

as  to  when  goods  are  considered  as  abandoned  in  warehouse..  62 
as  to  deposit  of  goods  in  warehouse  when  not  entered  in-time..  59 
as  to  deposit  of  goods  in  warehouse  for  neglect  to  pay  duties 

in  time 59 

as  to  shjpmentofgoods  under  immediate  transportation  act,  142, 146 
as  to  exportation  of  drugs  and  chemicals  from  warehouse  in 

original  packages 79 

as  to  exclusions  from  transportation  in  bond 141 

as  to  sales  of  abandoned  goods  in  warehouse 61,  62 

as  to  sales  of  unclaimed  goods  in  warehouse — "general  order" 

goods 63 

as  to  sales  of  perishable  or  explosive  articles 64,  65 

as  to  sales  of  unclaimed  goods  liable  to  depreciation 65 

as  to  sales  of  seized  goods  liable  to  deterioration 65 

as  to  computing  bonded  periods 62,  202 

relating  to  drawbacks. 

as   to   withdrawals   from   bond   for  supplies  for  vessels   with 

drawback 62,  153 

as  to  withdrawals  from  warehouse  for  exportation  with  draw- 
back   61,  62,  65,  79,  88 

as  to  entry  for  drawback 83 

as  to  exportation  of  goods  from  final  port,  after  transhipment.  78 
as  to  production  of  landing  certificate  for  goods  exported  with 

drawback 85 

as  to  payment  of  debentures  for  drawback 84 

as  to  suit  for  payment  of  debenture 84 

as  to  least  amount  oi  duty  entitled  to  refund  on  goods  export- 
ed in  original  pa'ckages 79 


xxxii  INDEX. 


For  Rates  of  Duties  on  all  articles  imported,  and  for  Articles 
admitted  Free  of  Duty,  see  Alphabetical  Schedule  pa^es  329  to  569. 

Limitations  and  Restrictions— C<9«/m//^^.  page. 

as  to  restriction  on  drawback  to  goods  while  in  custody  of  the 

government 66,  80 

as  to  kinds  of  duty  excluded  from  drawback 78,  81,  300 

as  to  packages  for  goods  exported  from  warehouse 81,  82 

as  to  notice  from  importer  to  collector  before  goods  for  expor- 
tation with  drawback 82 

relating  to  vessels. 

as  to  remission  of  fines,  penalties  and  forfeitures  relating  to 

vessels  or  seamen 154 

as  to  report  of  arrival  of  vessel '. .  3,  4 

as  to  delivery  of  vessel's  manifest  after  arrival 3,  4 

as  to  delivery  of  vessel's  manifest  when  destined  to  certain 

ports 21 

as  to  special  report  by  vessel  of  spirits  and  wines  on  board 4 

as  to  delivery  of  vessel's  manifest  declaring  goods  on  board  for 

re-exportation , 5 

as  to  delivery  of  manifest  by  coasting  vessels <. 102 

as  to  unlading  of  vessels  from  foreign  ports 33,  35,  36 

as  to  report  or  entry  of  vessel  after  proceeding  to  another  dis- 
trict to  unlade 6 

as  to  hours  for  unlading  vessels 101 

as  to  withdrawal  of  materials  from  bond  with   drawback  for 

vessels 62,  153 

as  to  coasting  trade  by  vessel  after  drawback  is  allowed  on  her 

material 290,  291 

as  to  liens  for  freight 66,  67 

as  to  transportalion  between  ports  of  the  U.  S.,  over  foreign 

territory 75 

as  to  importations  by  vessels  of  the  U.  S.,  and  certain  others. .  297 

as  to  importations  by  vessels  under  thirty  tons 92 

relating  to  suits  and  actions. 

as  to  appeals  to  Circuit  Court  from  decision  of  Board  of  Gen- 
eral Appraisers 193,  196 

as  to  appeals  to  Circuit  Court  of  Appeals 194,  196,  218 

as  to  review  by  Supreme   Court  of  decision   of  lower  courts 

133,  194,  218 

as  to  forfeitures  or  penalties  under  copyright  laws 116 

as  to  infringement  of  copyrights 121 

as  to  forfeitures  or  penalties  under  customs  revenue  laws 129 

as  to  payment  of  debentures  for  drawback 84 

Liquidation  {see  Entry,  liquidation  of). 

Liquors. 

Internal  Revenue  tax  for  dealers  in 138 

appraisement  of,  hydrometers  for : 48 

special  provisions  for 447-450 

Lottery  Matter,  importation  of,  prohibited 140,  294,  295 

M 

Machinery. 

may  be  imported  for  repairs  free  of  duty 296 

examples  of  articles  held  to  be  machinery 296 


INDEX.  xxxiii 


For  Rates  of  Duties  on  all  articles  imported,  and  for  Articles 
admitted  Free  of  Duty,  see  Alphabetical  Schedule  pages  329  to  569. 

Mail,  importations  by —  page. 

of  dutiable  goods,  proliibited 140 

of  lottery  matter,  prohibited 140,  294,  295 

of  books  and  printed  matter, 139,  140 

of  articles  under  packet-post  treaties 140 

Manifests  {see  Vessels). 
Manufactures. 

exportation  of  domestic,  from  bonded  warehouses 299 

exportation  of  domestic,  with  drawback  {see  Drawback). 

by  convict  labor,  prohibited  from  importation 302 

what  constitutes  {see  Classification). 

Market  Value  {see  also  Appraisement.    Additional  Duties). 

means  of  ascertaining 45,  179,  199 

the  elements  of. 198-202 

coverings  as  an  element  of. 198-200 

costs,  charges  and  expenses  as  elements  of. 198,  200-202 

where  incorrect,  collector  may  hold  goods 24 

to  be  computed  as  of  period  of  exportation 45 

to  be  that  of  the  "principal  market  of  the  country" 179 

additions   to  invoice   or  entered  value  to  make  {see  Additional 
Duties). 

Marking,  Stamping,  Branding  or  Labeling. 

of  certain  manufactured  articles  imported 284-289 

how  applied  to  immediate  transportation  goods 141 

Master  of  Vessel  {see  Vessels). 
Measures  and  Weights  {see  Appendix). 

Measuring,  expense  of,  when  paid  by  importer 49 

Meats,  inspection  of 209,  210,  220,  221,  310 

Merchandise  defined 1 

Metals  and  Ores,  smelting  of,  in  bond 299 

Metric  System  {{see  Appendix). 

Mexico,  trade  with  {see  Commerce  with  Contiguous  Countries). 

free-zone  of,  provisions  relating  to 306 

Missing  Articles,  or  short  shipments  {see  Appraisem,ent). 
Moneys  {see  tables  in  Appendix). 

N 

NosiTUR  A  Sociis,  rule  of,  in  classification  {see  Classifiaction). 

Notaries  Public. 

declarations  to  entries  may  be  made  before  166,  517 

may  act  only  at  port  of  residence,  exception 169 

Neat  Cattle  and  Hides  oi- 

importation  of,  prohibited,  exceptions 223,  297,  29a 

Non-Enumerated  Articles,  classification  of,  for  duties  {see  Classifi- 
cation). 

c 


xxxiv  INDEX. 


For  Rates  of  Duties  on  all  articles  imported,  and  for  Articles 
admitted  Free  of  Duty,  see  Alphabetical  Schedule  pa^es  329  to  569. 

O 

Oaths.  page. 

abolishment  of,  in  certain  cases  {see  also  Declaratio7is) 203 

may  be  administered  by  certain  customs  employes 14,  214 

may  be  administered  by  Notaries  Public 166,  617 

Obscene  Articles. 

prohibited  from  importation  {see  also  Prohibited  Importations),  294,  295 

Officers. 

of  United  States. 

cannot  accept  informers'  fees— exception 125 

to  report  violations  of  customs  laws 1 26 

not  allowed  to  compromise  fines,  penalties,  forfeitures 127 

of  Customs  {see  Custofn  House). 

Oleomargarine. 

imported,  tax  on 158 

dealers  in,  tax  on 159 

Opium. 

Internal  Revenue  provisions  relating  to 216 

condemned  cannot  be  used  for  morphine 53 

not  entitled  to  privilege  of  drawback 78,  228 

stamping  of  smoking 216 

Ores  and  Metals,  smelting  of,  in  bond 299 

Owners  of  merchandise  for  entry  {see  Entry.     Bill  of  Lading). 

P 

Packages — 

delivery  of  unexamined,  to  imports 43,  44 

of  cigars,  what  are  legal 13,  ]4,  106,  139,  215,  303 

Packed  Packages,  entry  of 134 

Packet  or  Parcel  Post. 

treaties 140 

entry  of  goods  by.  Consular  invoice  required  for 165 

Pari  Materia,  rule  of,  in  classification  {see  Classification). 
Partnership. 

powers  of  attorney  {see  Power  of  Attorney). 

bonds  {see  Bonds). 

entry  by  {see  Entry). 

Passengers'  Baggage  and  Effects  {see  Effects). 

Payment  of  Duties 77 

Penal  Duties  {see  Additional  Duties). 

Penalties  {see  Fines^  Penalties,  Forfeitures). 

Perishable  or  explosive  articles,  excluded  from  bonded  warehouses 
{see  Bonded  Warehouses). 

Personal  Effects  {see  Baggage  and  Effects). 

Playing  Cards,  Internal  Revenue  tax  on  imported 303 


INDEX.  XXXV 


For  Rates  of  Duties  on   all  articles  imported,  and  for  Articles 
admitted  Free  of  Duty,  see  Alphabetical  Schedule  pa^es  329  to  669. 

Port.  page. 

definition  of 2,  202 

of  entry  and  delivery  for  foreign  vessels 3,  4 

of  entry  and  delivery  for  vessels  from  foreign  ports 2 

of  delivery  only,  entry  of  vessels  bound  for 3 

of  arrival,  penalty  for  departing  from,  before  entry 3 

Portland,  Oregon,  Exhibition  at,  free  entry  of  articles  for 808 

Power  of  Attorney. 

by  partnership,  must  be  executed  by  each  member 135 

by  partnership,  annual  affidavit  required  to 136 

by  corporations 136 

containing  power  of  substitution  invalid 135 

how  used  in  signing  entries 136 

how  used  in  signing  bonds 136 

by  trust  company  as  trustee 136 

do  not  authorize  declaration  in  name  of  principal,  exceptions..  136,  170 

necessary  to  enable  an  agent  to  act 136 

to  agent  of  foreign  partnership 161 

certified  copies  of,  for  use  at  other  ports 136 

Predominant  Use,  classification  by  {see  Classification). 

Private  Bonded  Warehouse  {see  Bonded  Warehouses). 

Pro  Forma  Invoices  {see  Invoices). 

Prohibited  Importations. 

of  obscene  articles 294,  295 

of  lottery  matter 140,  294,  295 

of  products  of  convict  labor 302 

of  adulterated  food,  drug  or  drink 210,  211 

of  diseased  or  infected  cattle,  etc 211 

of  neat  cattle  and  hides  of— exceptions 223,  297,  298 

of  articles  simulating  trade  marks 289,  290 

of  articles  under  copyright  laws Ill 

Proof. 

burden  of,  in  seizure  cases 203 

burden  of,  in  bribery  cases 207 

of  spirits,  standard  for 104 

Protest  {see  also  Reappraisement). 

remedy  by 184,  185 

form  of 186,  187 

filing  of 186 

limitations  for  filing 129,  185 

duties  must  be  paid  before  filing 186 

persons  entitled  to  make 186 

must  describe  the  goods 187 

essential  elements  of 187,  188 

relief  confined  to  claim  in 189 

not  open  to  amendment 189 

alternative 189 

papers  and  samples  to  accompany 189 

on  reliquidation 189 

where  admissible 191 

where  not  admissible 192 

sundry  rulings  on 192,  193 


xxxvi  INDEX. 


For  rates  of  Duties  on  all  articles  imported,  and  for  Articles 
admitted  Free  of  Duty,  see  Alphabetical  Scliedule  pages  329  to  569. 


Protest — CouHmied.  page. 

claims  in,  valid  and  invalid 190 

sundry  rulings  on  claims  in 191 

consideration  of,  by  Board  of  General  Appraisers 183 

appeal  to   court  from  decision  of  Board  of  General   Appraisers 
on 183 

Public  Store  {see  also  Appraisement.   Bonded  Warehouses). 

packages  sent  to,  for  appraisal 43,  44 

Q 

Quarantine  Stations  for  cattle  and  other  animals 212 

R 

Railroad  Iron,  imported  in  bond  for  repairs 79,  80 

Rates  of  Duty,  {see  Schedule) 329-569 

Reappraisement  {see  also  Appraisement.    Protest). 

remedy  by  appeal  to • 44,  181-183 

purpose  of 182 

binding  effect  of 182 

by  General  Appraiser 182 

by  Board  of  General  Appraisers 182,  183 

forfeited  goods  entitled  to 44 

packages  to  be  held  until  after 44 

Rebate  {see  Drawback). 

Reciprocity  of  trade,  repeal  of  provisions  for 304 

Re-exportation. 

from  bond  {see  Bonded  Warehouses). 

goods  on  vessel  for,  may  be  retained  on  board 4,  5 

bond  for,  when  waived 5,6 

transit  goods  for 72,  75,  78 

free  goods  for 74 

Refund. 

of  duties  {see  Drawback). 

under  judgments 132 

of  tonnage  tax 154 

under  final  liquidation 205 

Re-importations 

of   domestic  products  {see   United  States  products  returned,   in 
Schedule). 

warehouse  privileges  for 59,  62 

of  foreign  goods  subject  to  duty 496 

of  domestic  wines,  subject  to  Internal  Revenue  tax 217,  298 

Release  of  forfeited  goods  in  certain  cases 118 

Reliquidation  of  entry  {see  Entry). 

Remedies  of  importer  {see  Protest.    Reappraisement). 


INDEX.  xxxvii 


For  Rates  of  Duties  on  all  articles   imported,  and  for  articles 
admitted  Free  of  Duty,  see  Alphabetical  Schedule  pages  329  to  569. 

Remission.  page. 

of  fines,  penalties,  forfeitures  {see  FineSy  Penalties^  Forfeitures). 

Repairs. 

to  vessels  made  in  contiguous  countries 99,  100 

to  vessels,  drawback  on  materials  for  {see  Drawback). 

Repeal. 

provisions,  effect  of 119,  120,  130,  131,  208,  305 

of  laws  by  implication 208 

Restraint  of  Trade,  provisions  against  acts  in 305-307 

Restrictions  {see  Limitations  and  Restrictions). 

Revised  Statutes  {see  Customs  Laws.). 

what  they  embrace 119,  120 

their  relation  to  subsequent  acts 120 

Reweighing 50 

Rules  for  Classification  {see  Classification). 

s 

Sales,  in  bonded  warehouse  {see  Bonded  Warehouses). 

Saloon  Stores  {see  Sea  Stores). 

Salt,  drawback  on  {see  Drawback). 

Salted  Meats,  inspection  of,  for  exportation 209,  310 

Salvors,  as  owners  of  wrecked  goods 91,  208,  305 

Samples. 

when  not  classed  as  merchandise 2,  503 

of  sugar,  how  taken 47 

Schedule  of  Duties  on  Imports 329-569 

Sea  Stores  and  Saloon  Stores. 

report  of,  by  vessel 10,  98 

excess  of,  collector's  decision  final 10,  11 

duty  on  excess 10,  11 

domestic,  exempt 11 

cigars  as,  restriction  on  amount 11 

when  become  dutiable  by  change  of  vessel 11 

Secretary  of  the  Treasury. 

power  of,  to  remit  fines,  penalties,  forfeitures 117,  119,  127,  128 

decisions  of,  in  customs  cases 133 

decisions  of,  not  controlled  by  inferior  Courts 133 

correction  of  errors  by 132 

appeal  to,  where  drawbacks  denied 78 

Seizures  {see  Fines,  Pefialties,  Forfeitures). 

Sheep  {see  Animats). 

Ship  Building  Materials,  drawback  on  {see  Drawback). 

Short  Shipments  {see  Appraisements). 

Similitude  Provisions  {see  Classification). 

Smelting  and  Refining  in  bonded  ware^iouses 299 


xxxviii  INDEX. 


For  Rates  of  Duties  on  all  articles  imported,  and  for  Articles 
admitted  Free  of  Duty,  see  Alphabetical  Schedule  pages  329  to  569. 

Smuggling.  page. 

compensation  to  informers  in  cases  of 123 

information  of,  to  whom  reported 123 

officers  may  share  informers'  fees 123,  125 

claims  of  informers  in  case  of  suit 124 

penalty  for  concealing  articles  in  baggage 12,  13 

penalty  for  concealing  goods  in  buildings  on  boundary  line 97 

Snuff  {see  Internal  Revenue). 

Stamping  of  imported  goods  {see  Marking). 

Standard. 

of  grain 48 

of  proof  spirits 104 

of  sugar 47 

of  vinegar 48,  250 

of  wool 48 

gauge  for  sheet  and  plate  iron  and  steel,  tables  of  {see  Appendix). 

Steamships,  immediate  unlading  of  {see  also  Unlading) 224 

Storage  {see  Bonded  Warehouses). 

Special  Agents,  in  foreign  territory 72 

Specific  Designation  {see  Classification). 

Spirits  and  Wines. 

proof  of 104 

dealers  in,  tax  on  {see  also  Internal  Revenue.) 138 

provisions  for  manifesting,  entrying,  etc .  4,  10,  37,  38 

Suits. 

to  recover  fines,  penalties,  forfeitures,  limitations  on 129 

on  custom  house  bonds 135 

under  Revenue  laws  other  than  criminal 124 

parties  to 196 

costs  of. 196 

Supplies  for  vessels,  drawback  on  {see  Drawback). 

Supreme  Court  {see  Court). 

Surety  for  customs  bonds 135,  136,  166,  225 

Swine  {see  Animals). 

T 

Tables— 

of  coins,  weights,  measures,  gauge,  tare,  metric  system  {see  Appendix.) 

Tare. 

how  allowed 42 

rates  of  {see  Appendix). 

Tariff  Acts  {see  Customs  Laws). 

list  of,  since  and  including  Act  of  1789 xlii 

Tariff  on  imports  {see  Schedule) 329-569 

Tea. 

adultrated,  importations  prohibited 149,  150,  151 

inspection  of. 150,  151 

lien  for  freight  on,  when  to  be  filed 150 

exportation  or  destruction  qf  rejected 151 


INDEX.  xxxix 


For  Rates  of  Duties  on  all  articles  imported,  and  for  Articles 
admitted  Free  of  Duty,  see  Alphabetical  Schedule  pa^es  329  to  569. 

Tobacco  {see  Internal  Revenue).  page. 

Ton  defined 56 

Tools  of  trade,  entry  of  {see  also  Effects  in  Schedule) 12 

Tonnage  Tax 156 

refund  of ^ 154 

Trade. 

acts  in  restraint  of,  prohibited  305-307 

reciprocity  of,  repealed 304 

Trade  Marks. 

protection  of. 289,  290 

articles  simulating  domestic,  prohibited  from  importation 289,  290 

applies  only  to  domestic  manufactures 290 

general  provisions  relating  to 290 

Transit  Goods. 

for  contiguous  countries 30,  74-76 

no  consular  invoice  required  for 75 

transferred  from  importing  to  exporting  vessel 75 

lien  for  freight  on 75 

may  be  exported  in  parcels  from  intermediate  ports 73 

restricted  to  American  vessels 75 

between  U.  S.  ports  over  foreign  territory 75 

may  be  entered  for  warehouse  and  exportation 72 

baggage  in  transit  {see  Baggage). 

Transportation  in  Bond  {see  also  Immediate  Transportation  without 
Appraisement). 

mode  of. 72 

of  bulky  articles 72 

repeated  withdrawals  of  goods  for 72 

goods  lost  in  course  of,  no  alllowance  for 72 

goods  injured  by  casualty  in  course  of,  allowance  for 72 

to  Mexico  and  British  Provinces 73-75 

of  free  goods 74 

via  foreign  territory,  pnblication  of  freight  rates 75,  76 

limitations  for  privilege  of. 88 

free  perishable  goods  denied  privilege  of 75 

Treaty, 

of  Washington,  transportation  under 30 

with  Hawaiian  Islands,  trade  under 13&-138,  219 

goods  by  packet-post 140 

Trust  Company,  as  sureties 136,  166,  225 

Trust  in  restraint  of  trade,  prohibited 305-307 

U 
Unclaimed  goods  in  warehouse  {see  Bonded  Warehouses). 
Undervaluation. 

of  goods  for  entry  {see  Additional  Duty.     Market  Value). 

Underwriters  as  consignees  for  entry 91,  160,  305 

Unenumerated  articles,  classification  oi  {see  Classification). 


xl  INDEX. 


For  Rates  of  Duties  on  all  articles  imported,  and  for  Articles 
admitted  Free  of  Duty,  see  Alphabetical  Schedule  pa^es  329  to  569. 


United  States,  page. 

import  duties  {see  Schedule) 329-569 

products  exported  and  returned  {see  that  title  in  Schedule). 
articles  manufactured  in  the,  exported  with  drawback  {see  Draw- 
back). 
Unlading  (^^^  «/^6»  Vessels). 

permit  for 31,  32 

inspectors  of,  and  their  compensation '34,  35 

limit  of  time  for 35,  36 

to  be  done  in  open  day  33 

at  night,  by  special  license  for,  etc 32,  154 

immediate,  of  steamships 224 

goods  to  remain  on  wharf  after,  until  weighed,  etc 36 

of  sipirits  and  wines 4,  10,  37,  38 

of  fish  or  perishable  fruit 33 

of  bulky  articles  at  certain  places 5,  155 

of  salt  at  New  Orleans   42 

in  other  districts,  bond  for 6,  7 

in  other  districts,  inspectors'  expenses 7 

of  vessels  obstructed  by  ice 41 

penalties  under  provisions  for 37,  38 

returns  to  be  made  to  collector  of 39,  40 

of  foreign  vessels 3,  5,  155 

of  vessels  from  foreign  ports 2,  5,  155 

of  vessels  in  distress — 

keepers  of  life-saving  stations  as  inspectors  of 40 

captain  of,  to  note  protest 40 

storage  of  goods 40 

disposal  of  perishable  goods 41 

report  of  cargo 41 

reloading  vessel 41 

of  Spanish  vessels 41 

Unusual  Coverings,  for  imported  goods  {see  Coverings). 

V 

Values  {see  also  tables  in  Appendix). 

of  currencies  in  invoices,  how  computed 162,  163,  302 

of  foreign  coins 108,  302 

Vessels  {see  also  Vessels  in  Schedule). 

unlading  of  {see  Unlading). 

drawback  on  articles  for  {see  Drawback). 

in  trade  with  Canada,  etc.  {seeCommerce  with  Contiguous  Countries). 

fines,  penalties,  forfeitures  {see  that  title). 

sundry  provisions  relating  to 

master  of,  defined 2 

oath  of  master  of,  who  administers 14 

goods  may  be  retained  on  board  of,  for  re-exportation. .    .    ...  4,  5 

papers  to  be  deposited  with  Collector 9 

coal  for  steam,  retained  on  board 11 

in  certain  trade  exempt  from  fees 9 

equipment  and  repairs  of,  made  in  contiguous  countries 99,  100 

tonnage  tax  on 156 

tonnage  tax,  refund  of 154 

discriminating  duty  on  goods  by  certain 296 

inspection  of,  for  carrying  cattle 222 


INDEX.  xli 


For  Bates  of  Duties  on  all  articles  imported,  and   for  Articles 
admitted  Free  of  Duty,  see  Alphabetical  Schedule  pa^es  329  to  569. 


Vessels — Continued.  page. 

manifests  of. 

forms  of,  and  what  to  contain 14-18 

production  of,  to  customs  officers 16-18 

special,  for  spirits  and  wines 4 

must  declare  articles  retained  on  board  for  re-exportation 5 

of  sea  stores 10,  98 

of  vessels  bound  up  James  River 23 

to  districts  in  Connecticut 22 

to  Burlington 22 

to  Natchez 22 

to  Vicksburg 22 

entry  of 

what  constitutes  arrival  of 2,  202 

from  foreign  ports 2,  3 

of  foreign 3 

when  bound  to  port  of  delivery  only. 3 

necessary  before  leaving  port  of  arrival 3 

must  report  arrival  for 3,  4 

deposit  of  papers  before 9 

from  district  to  district 6,  7 

not  necessary  for  public  vessels 9 

not  necessary  for  ferry  boats 9 

Vested  Rights,  not  affected  by  repeal  provisions 119,  130,  208,  305 

Vinegar,  standard  of. 48,  250 

w 

Warehouses,  Bonded  {see  Bonded  Warehouses). 

Weight  {see  also  Weighing). 

in  invoices,  etc.,  how  computed  for  duty 172 

allowances  in,  for  dirt,  etc 42 

protests  relating  to 129 

Weighing,  Gauging,  Measuring. 

returns  to  collector  of 40 

returns  of  surveyor's  officers  adopted  in  liquidation 49 

of  imported  goods  at  expense  of  owner 49 

and  reweighing  permitted  while  goods  in  custody 50 

reductions  by  reweighing  limited  to  the  particular  case 50 

Weights  and  Measures,  tables  of  {see  Appendix) 108 

Whaling,  vessels  engaged  in,  drawback  on  articles  for  {see  Drawback). 

Withdrawal  of  goods  from  warehouses  {see  Bonded  Warehouses). 

Wrecked  Goods  {see  also  same  title  in  Schedule). 

what  considered 51,  565 

sunk  less  than  two  years 51 

sunk  two  years  or  more 298 

subject  to  duty  unless  sunk  over  two  years 51,  130 

duty  on,  how  assessed 51 

apprisement  and  entry  of 51 

salvors  as  consignees  of 91 

subject  to  sale  if  unclaimed 51 


LIST  OF  TARIFF  ACTS  ADOPTED  SINCE 
AND  INCLUDING  THAT  OF  1789. 


LCt  of  July 

4^ 

1789 

Act  of  March 

2, 

1861 

"     "  August 

10, 

1790 

<  I     ( 

'  August 

5, 

1861 

''     "  March 

2, 

1791 

t(     i 

'  December 

24, 

1861 

''     ''  March 

3, 

1791 

t  (     < 

'July 

14, 

1862 

"     "  May 

2, 

1792 

{i     I 

'  March 

3, 

1863 

"     "  June 

5. 

1794 

<  (     i 

'  June 

3o> 

1864 

'^     "  June 

7» 

1794 

<  (     ( 

•  March 

3, 

1865 

"     "  January 

29. 

1795 

.i     i 

'  March 

16, 

1866 

''     ''  March 

3» 

1797 

< .     i 

'  May 

16, 

1866 

'^     ''  July 

8, 

1797 

" 

^  June 

ij 

1866 

''     "  May 

13. 

1800 

a       < 

^  July 

28, 

1866 

''     ''  March 

27) 

1804 

<  (        i 

'  March 

2, 

1867 

"     '^  March 

3. 

[807 

a       i 

'  March 

22, 

1867 

''     ''  March 

4. 

[808 

H           i 

'  March 

25, 

1867 

"     ''  July 

I, 

[812 

i(       ( 

'  March 

26, 

1867 

"     ''  February 

25, 

[813 

a       < 

'  March 

29, 

1867 

'^     "  July 

29, 

[813 

t  i       i 

'  February 

3^ 

1868 

''     "  March 

3. 

[815 

( I 

'July 

20, 

1868 

"     **  February 

5. 

[816 

(I       ( 

'  February 

i9> 

1869 

*'     ^*  April 

27, 

iB>x6 

i  i       < 

*   February 

24, 

1869 

'*     "  April 

20, 

[818 

( I       ( 

•July 

14, 

1870 

'*     ''  March 

3,    ^ 

[819 

((       ( 

'  December 

22, 

1870 

''     '•  May 

22, 

[824 

( (       < 

'  May 

I, 

1872 

"     '*  February 

II,    ] 

[825 

U            ( 

'  June 

6, 

1872 

'^     "  May 

19. 

[828 

ei        ( 

'  May 

9. 

1874 

'^     *^  May 

24,    ] 

[828 

(e       i 

'  June 

22, 

1874 

"     ''  May 

20,    ] 

[830 

i  (       ( 

'  February 

s, 

1875 

'^     '*  May 

29,    ] 

[830 

li       i 

'  March 

3) 

1875 

-     -July 

13.    ^ 

[832 

( (        ( 

'  July 

I, 

1879 

'*     '^  July 

14,    ] 

[832 

<(        ( 

'  June 

14, 

1880 

''     ''  March 

2,    ] 

^Z2, 

n       < 

'  May 

6, 

1882 

"     "  July 

4,   1 

i^Z^ 

( (       ( 

'  December 

23' 

1882 

''     '*  March 

3.   1 

^839 

a       ( 

'  March 

3. 

1883 

''     "  September II,  ] 

[841 

((       ( 

'  June 

10, 

1890 

*'     ''  August 

30,   1 

[842 

H         i 

'  October 

I, 

1890 

'<     '<  July 

30.    1 

846 

i(      i 

'  August 

28, 

1894 

'*     ■-'  March 

3.    1 

[857 

TABLE  or  CASES. 


(The  references  are  to  pages  of  the  Digest.) 


A 

Adams  v.  Bancroft 321 

Allen  V,  U.  S 156 

American  Net  and  Twine  Co.  v. 

Worthington 322,  327 

Angarica  v.  Bayard 197 

Arnold,  Constable  &  Co.  In  re.. $64. 

Arnold  v.  U.  S 327,  373 

Arthur  v.  Butterfield 316,  327 

V.  Dodge 120,  188 

V.  Goddard 202 

V.  Fox 316 

V.  Jacoby 342 

V.  Lahey 321,  327 

V.  Moller 493 

V.  Morgan 188,  395 

V.  Susfield 318 

V.  Vietor 327 

Astor  V.  Merrill 396 

Auffmordt's  Case 183 

Auffmordt  v.  Hedden.  ..173,  179,  182 

B 

Bartram  v.  Robertson 138 

Beard  v.  Porter 129 

Berbecker  v.  Robertson 323 

Beuttell  V.  Magone 321 

Bister  ei  al  v.  U.  S 317,  327 

Blankensteyn  hi  re 322 

Blumenthal  et  at.  In  re 326 

Borgfeldt  v   Erhardt 426 

Boston  Book  Co.  In  re 354 

Boyd's  Case 318 

Boyd  In  re 442 

C 

Cadwalader  v.  Partridge 186,  193 

V,  Wanamaker 324 

z/.  Zeh,  322,  323,  324,  327 

Campbell  z^.  U.  S 78,  192,  301 

Chichester  In  re 185,  192 

Church  v.Vi.  S 320 

Clafflin  &  Co.  In  re 323 

Collamore  In  re 370,  489 

Collector  In  re 188,  189 

Coltzhausen  v.  Nazro i,  140,  178 

Crowley  In  re 189,  191,  324 

D 

Davies  v.  Arthur. .  .186,  187,  188,  191 

V.  Miller 186 

Debary  v,  Arthur 199 


De  Forest  v.  Lawrence -324 

Dieckerhoff  In  re 357 

Downing  In  re 320,  322 

Dutcher  v.  Wright 185 

E 

Earnshaw  v.  Cadwalader,  42, 192,  205 
z^.  U.  S 195 

Erhardt  v.  Hahn 312 

z'.  Schroeder 45 

V.  Ullman 322 

F 

Fassett  In  re.  .185,  188,  195,  196,  549 

Fauche  In  re 186 

Foot  V.  Arthur 461 

G 

Glaenzer  In  re 190 

Goldenberg  Bros.  &  Co.  In  re  .  .186 
Greenleaf  v.  Goodrich.. 316,  321,  327 

H 

Hager  In  re 385 

Hager  v.  Swayne 196 

Hammock  v.  Loan  Co 320 

Harris  v.  Dennie 43,  174 

Hartranft  v.  Meyer 316,  317 

V.  Oliver 226 

V.  Weigmann,  312,  319,  559 

Hecht  V.  Arthur 438 

Hedden  z/.  Merritt  162 

V.  Richard 324 

Heinze  v.  Arthur 188 

Henderson  v.Vi.  S 319 

Herman  v.  Arthur 562 

In  re 195,  322,  487 

V.  Robertson 188 

Hirzel  et  al  v.  U.  S.. 491 

Hollander  v.  Magone 320 

I 

lasigi  V.  Collector 178 

J 

Junge  V.  Hedden 316,  327 

K 

Kohlsaat  v.  Murphy 320 

Kursheldt  Manfg.  Co.  In  re.ig^,  488 


xliv 


TABLE  OF  CASES. 


L 

Legg  V.  Hedden 190 

Liebenroth  v.  Robertson, 316,  317,  385 

Loeb  V.  Hendricks 206 

Louisville  Warehouse  Co.  v.  Col- 
lector  196,  219 

Lutz  V.  Magone 322 

M 

Maddock  v.  Magone 321,  323 

Magone  v.  King 327 

V.  Luckemeyer 325 

V.  Rosenstein 185 

Marine  v.  Lyon 193,  195,  196,  197 

Mason  v.  Robertson 316,  491 

Mathison  In  re 400 

Meredith  v.  U.  S 43 

Merritt  v.  Cameron 133,  186 

V.  Welsh 320,  325 

Morius  V.  Arthur 327 

Murphy  v.  Arnson 314 

Muser  v.  Magone 185 

N 

Napier  v.  Barney 42 

Newman  v.  Arthur 322 

New  York  Daily  News  v.  U.  S. .  .481 

O 

Oberteuffer  v.  Robertson 185 

Oelberman  v.  Merritt 182,  185 

Origet  V.  Hedden 45,  179,  183 

P 

Passavant  v.  U.  S., 

174,  183,  185,  195,  196 

Paturel  v.  Robertson 539 

Phelps  V.  Siegfried 165 

Powers  V.  Barney 321 

Presson  v.  Russell 188 

R 

Rice  V.  U.  S 319,  320 

Robertson  v.  Bradbury 49,  201 

V.  Downing 133,  189 

V.  Frank 173,  185 

V.  Gerden 325 

V.  Glendenning.  .318,  327 

V.  Oelschlaeger 518 

V.  Salomon 222,  323 

Roseman  v.  Hedden 322 

S 

Salmon  v.  Arthur 317 

Sampson  v.  Peaslee 174 

Saltonstall  v.  Birtwell 193 

V.  Russell 185 

Schefer  In  re 183 

Schell's  Ex'r  v.  Fauch6,  133,  187,  188 
Schiefer  v.  Wood 324 


Schilling  In  re 320 

Schmidt  In  re ■ 61 

Schmidt  z/.  Badger   199 

Schoenfeld  v.  Hendricks 185,  206 

Schoverling  In  re 324 

Seeberger  v.  Cahn 316 

V.  Castro 196,  312 

V.  Farwell 325 

V.  Schlesinger 318,  323 

V.  Schweyer.  .62,  143,  202 

Sheldon  v.  U.  S 312 

Sheets  v.  Sheldon 185 

Slattery  In  re ,  200 

Smythe  v.  Fisk 324 

Standard  Varnish  Works  li.  U.  S..312 
Stern  hi  re 337 

T 

Toplitz  V.  Hedden 323 

Townsend  In  re 525 

Tutton  V.  Viti 343 

Two  Hundred  Chests  of  Tea 324 

U 

United  States  v.  Allen 156 

V.  Auffmordt 29 

V.  Bache 204,  205 

V.  Bowen 120 

V.  Clafflin 321,  322 

V.  Davis.. 197,  319,  327 

V.  George 43 

z'.  Hopewell.  .196,  219 

V.  Jahn 80,  203 

V.  Klingenberg, 

162,  185,  192,  196 

V.  Legget 199 

V.  Manassee 317 

V.  Perkins,  et  al. . ,  189 

V.  Rheims 327 

V.  Schovelling,322,325 
V.  Seventy-six    pack- 
ages  321 

V.  Sixty-seven    pack- 
ages   209 

7>.  Wotton 322 

V 

Van  Blankensteyn  In  re 195,  322 

Vietor  v.  Arthur 120 

Von  Coltzhausen  v.  Nazro,  i,  140,  178 

W 

Walker  v.  Seeberger 324 

Warren  v.  Peaslee 188 

Westroy  v.  U.  S 185 

Worthington  v.  Abbott 322 

Wy man  In  re 196 

Z 

Zucker  v.  Magone 327 


A     DIQEST 


OF   THE 


UNITED    STATES   TARIFF 


AND 


OTJSTOlvdIS    Xj^^"^^;7^S 


COLLECTION  OF  DUTIES  UPON  IMPORTS. 

(Title  34— Revised  Statutes— Chapter  4.) 

ENTRY    OF    MERCHANDISE. 


Definition  of  Word  "Merchandise." 

Sec.  2766.  The  word  "  merchandise/'  as  used  in  this 
Title,  may  include  goods,  wares,  and  chattels  of  every 
description  capable  of  being  imported,  • 

1.  The  \.Q.rn\  '' merchandise''  is  ordinarily  construed  to  mean 
any  article  which  is  the  object  of  commerce,  or  may  be  bought  or 
sold  in  trade  (Cotzhausen  vs,  Nazro,  107  U.  S.  215)  and  the  Tariff 
Laws  accordingly  apply  to  all  articles  imported  from  foreign 
countries  (G.  A.  1915). 

2.  The  hull,  tackle,  apparel  and  sea-stores  of  a  foreign  vessel, 
wrecked  or  condemned  on  the  shores  of  the  United  States  (T.  D. 
SS^j  563,  566,  2188,  7064,  7807,  13096,)  or  of  an  American  vessel, 
wrecked  in  foreign  waters  and  brought  back  to  the  owners  in  the 
United  States,  are  not  regarded  as  importations  of  goods,  wares 
or  merchandise.  If  in  the  latter  case  they  are  sold  abroad,  and 
the  purchaser  returns  them  to  the  United  States,  they  become 
merchandise  (T.  D.  4327,  11582,  15096).  Kentledge  used  as  ballast 
on  a  vessel  wrecked  is  not  part  of  Equipment,  and  is  treated  as 
merchandise  upon  importation  (T.  D.  2082).  See  title  **  Wrecked 
Goods  "  and  **  Vessels  "  in  the  Schedule  of  Duties. 

3.  An  anchor  lost  by  a  foreign  vessel,  in  foreign  port,  and  after- 
wards recovered  and  returned  to  the  same  vessel,  while  in  an 


C       C     f   5 


«      "     «*•    •;.», 


2  Title  34— REVISED  STATUTES— Ch.  4. 

American  Port,  was  held  *'  not  to  be  an  importation  "  (T.D.  13779). 
What  constitutes  an  importation,  see  G.  A.  2906. 

4.  Goods  which  arrive  in  a  worthless  condition,  "  although  not 
merchandise"  should  be  abandoned  under  the  provisions  of  Section 
23,  Act  June  10,  1890  {post)  in  order  to  have  the  duties  refunded 
(T.  D.  14671,  9719,  G.  A.  656,  910). 

5.  Samples  and  Ballast,  if  reported  by  the  Appraiser  to  be  of  no 
commercial  value,  are  not  merchandise  (T.  D.  4828,  G.  A.  1915, 
1253).     See  "  Samples  "  and  "  Ballast  "  in  the  Schedule  of  Duties, 

6.  A  patent  deed,  or  English  internal-revenue  stamps  imported 
for  the  purpose  of  being  attached  to  articles  produced  in  this 
country,  before  being  shipped  to  England,  are  not  fnerchandise 
(T.  D.  2751,  7223). 

Defliiition  of  word  "Port." 

Sec.  2767.  The  word  ''port,"  as  used  in  this  Title, 
may  include  any  place  from  which  merchandise  can  be 
shipped  for  importation,  or  at  which  merchandise  can  be 
imported. 

A  port  is  a  place  within  a  collection  district  where  there  is 
a  Custom  House,  and  where  customs  officers  are  stationed,  and 
where  vessels  may  lawfully  clear  and  enter.  The  mere  at  rival  of 
a  vessel  within  a  collection  district,  does  not  constitute  an  arrival 
at  the  port  of  entry,  which  only  includes  as  much  of  the  water 
adjacent  to  a  city,  as  is  usually  occupied  by  vessels  discharging  or 
receiving  their  cargoes  or  lying  at  anchor  and  waiting  for  that 
purpose  (T.  D.  9041). 

For  lists  of  Customs  Districts  and  Ports  of  entry  and  delivery, 
see  Appendix. 

Definition  of  word  "Master." 

Sec.  2768.  The  word  '^  master,"  as  used  in  this  Title, 
may  include  any  person  having  the  chief  charge  or  com- 
mand of  the  employment  and  navigation  of  a  vessel. 

Departure  from  prescribed  forms. 

Sec.  2769.  In  cases  where  the  forms  of  official  docu- 
ments, as  prescribed  by  this  Title,  shall  be.  substantially 
complied  with  and  observed,  according  to  the  true  intent 
thereof,  no  penalty  or  forfeiture  shall  be  incurred  by  a 
deviation  therefrom. 

Wliere  vessels  from  foreign  ports  may  enter  and  unlade. 

Sec.  2770.  It  shall  not  be  lawful  to  make  entry  of  any 
vessel  which  shall  arrive  within  the  United  States,  from 
any.  foreign  port,  or  of  the  cargo  on  board  such  vessel, 
elsewhere  than  at  one  of  the  ports  of  entry  designated  in 
chapter  one  of  this  Title  ;  nor  to  unlade  the  cargo,  or  any 
part  thereof,  elsewhere  than  at  one  of  the  ports  of  delivery 
therein  designated,  except  that  every  port  of  entry  shall 
be  also  a  port  of  delivery.  This  section  shall  not  prevent 
the  master  or  commander  of  any  vessel  from  making  entry 
with  the  collector  of  any  district  in  which  such  vessel  may 


ENTRY  OF  MERCHANDISE.  3 

be  owned,  or  from  which  she  may  have  sailed  on  the 
voyage  from  which  she  shall  then  have  returned.  {See 
§29,  Act  June  26,  1884) 

Where  foreign  vessels  may  enter  and  unlade. 

Sec.  2771.  Vessels  which  are  not  vessels  of  the  United 
States  shall  be  admitted  to  unlade  only  at  ports  of  entry 
established  by  law  ;  and  no  such  vessel  shall  be  admitted" 
to  make  entry  in  any  other  district  than  in  the  one  in 
which  she  shall  be  admitted  to  unlade.  {See  §29,  Act 
June  26,  1884.) 

Where  vessels  bound  to  ports  of  delivery  only  may  enter. 

Sec.  2772.  The  master  of  every  vessel  bound  to  a  port 
of  delivery  only,  in  any  district,  shall  first  come  to  at  the 
port  of  entry  of  such  district,  with  his  vessel,  and  there 
make  report  and  entry  in  writing,  and  pay  all  duties 
required  by  law,  port  fees  and  charges,  before  such  vessels 
shall  proceed  to  her  port  of  delivery.  Any  master  of  a 
vessel  who  shall  proceed  to  a  port  of  delivery  contrary  to 
such  directions  shall  be  liable  to  a  penalty  of  five  hundred 
dollars,  to  be  recovered  with  costs  of  suits. 

Penalty  for  departing  from  port  of  arrival  before  making  a 
report  or  entry. 

Sec.  2773.  If  any  vessel,  having  arriyed  within  the 
limits  of  any  collection  district,  from  any  foreign  port, 
departs,  or  attempts  to  depart  from  the  same,  unless  to 
proceed  on  her  way  to  some  more  interior  district  to  which 
she  may  be  bound,  before  report  or  entry  shall  have  been 
made  by  the  master  with  the  collector  of  some  district,  the 
master  shall  be  liable  to  a  penalty  of  four  hundred  dollars; 
and  any  collector,  naval  officer,  surveyor,  or  commander 
of  any  revenue-cutter  may  cause  such  vessel  to  be  arrested 
and  brought  back  to  the  most  convenient  port  of  the 
United  States.  If,  however,  it  is  made  to  appear  by  the 
oath  of  the  master,  and  of  the  person  next  in  command,  or 
by  other  sufficient  proof  to  the  satisfaction  of  the  collector 
of  the  district  within  which  such  vessel  shall  afterwards 
come,  or  to  the  satisfaction  of  the  court  in  which  the 
prosecution  for  such  penalty. may  be  had,  that  the  departure 
or  attempt  to  depart  was  occasioned  by  stress  of  weather, 
pursuit  or  duress  of  enemies,  or  other  necessity,  the  penalty 
imposed  by  this  section  shall  not  be  incurred. 

For  a  construction  of  this  section  respecting  report  and  entry  of 
vessels  from  foreign  ports,  see  T.  D.  3350. 

Masters  to  make  report  on  arrival  of  vessel. 

Sec.  2774.  Within  twenty-four  hours  after  the  arrival 
of  any  vessel,  from  any  foreign  port,  at  any  port  of  the 


4  TITI.E  34— REVISED  STATUTES— Ch.  4. 

United  States  established  by  law,  at  which  an  officer  of 
the  customs  reside,  or  within  any  harbor,  inlet,  or  creek 
thereof,  if  the  hours  of  business  at  the  office  of  the  chief 
officer  of  the  customs  at  such  port  will  permit,  or  as  soon 
thereafter  as  such  hours  will  permit,  the  master  shall  repair 
to  such  office,  and  make  report  to  the  chief  officer,  of  the 
arrival  of  the  vessel ;  and  he  shall,  within  forty-eight  hours 
after  such  arrival,  make  a  further  report  in  writing,  to  the 
collector  of  the  district,  which  report  shall  be  in  the  form, 
and  shall  contain  all  the  particulars  required  to  be  inserted 
in,  and  verified  like,  a  manifest.  Every  master  who  shall 
neglect  or  omit  to  make  either  of  such  reports  and  declar- 
ations, or  to  verify  any  such  declaration  as  required,  or 
shall  not  fullj^  comply  with  the  true  intent  and  meaning  of 
this  section,  shall,  for  each  offense,  be  liable  to  a  penaly  of 
one  thousand  dollars.  (See  §§2806-2811  and  Act  June 
5,  1894,  post.) 

1.  DeHvery  of  the  manifest  to  proper  customs  officer  is  the 
"  report  of  the  arrival  of  the  vessel,'"  and  the  master's  entry  of 
vessel  at  custom  house  is  the  ''  further  report  in  writing'"  (T.  D. 
3350.) 

2.  The  'forty-eight  hours'"  begins  immediately  upon  arrival  of 
the  vessel,  Sundays  are  excluded  (T.  D.  4107). 

3.  A  voluntary  payment  of  fine  may  be  accepted  in  lieu  of  prose- 
cution (T.  D.  7399). 

Special  Report  of  Spirits  and  Wines. 

Sec.  2775.  The  master  of  any  vessel  having  on  board 
distilled  spirits,  or  wines,  shall,  within  forty-eight  hours 
after  his  arrival,  whether  the  same  be  at  the  first  port  of 
arrival  of  such  vessel  or  not,  in  addition  to  the  require- 
ments of  the  preceding  section,  report  in  writing  to  the 
surveyor  or  officer  acting  as  inspector  of  the  revenue  of  the 
port  at  which  he  has  arrived,  the  foreign  port  from  which 
he  last  sailed,  the  name  of  his  vessel,  his  own  name,  the 
tonnage  and  denomination  of  such  vessel,  and  to  what 
nation  belonging,  together  with  the  quantity  and  kinds  of 
spirits  and  wines,  on  board  of  the  vessel,  particularizing 
the  number  of  casks,  vessels,  cases,  or  other  packages 
containing  the  same,  with  their  marks  and  numbers,  as  also 
the  quantity  and  kinds  of  spirits  and  wines,  on  board  such 
vessel  as  sea-stores,  and  in  default  thereof  he  shall  be  liable 
to  a  penalty  of  five  hundred  dollars,  and  any  spirits  omitted 
to  be  reported  shall  be  forfeited.   {See  §2808). 

Exception   as  to  goods  destined    for  foreign   port— Vessels 
may  proceed  to  other  points  to  unlade  bulky  articles. 

Sec.  2776.  Any  vessel  may  proceed  with  any  merchan- 
dise brought  in  her,  and,  in  the  manifest  delivered  to  the 
collector  of  the   customs,   reported   as   destined   for   any 


ENTRY  OF  MERCHANDISE.  5 

foreign  port,  from  the  district  within  which  such  vessel 
shall  first  arrive  to  such  foreign  port  without  paying  or 
securing  the  payment  of  any  duties  upon  such  merchan- 
dise as  shall  be  actually  re-exported  in  the  vessel.  But 
the  manifest  so  declaring  to  re-export  such  merchandise 
shall  be  delivered  to  such  collector  within  forty-eight 
hours  after  the  arrival  of  the  vessel.  And  the  master  of 
such  vessel  shall  give  bond  as  required  by  the  next  section. 

Amended  by  Act  June  26,  1884,  Section  29,  by  adding 
the  following: 

Provided,  That  vessels  arriving  at  a  port  of  entry,  in  the 
United  States,  laden  with  coal,  salt,  railroad  iron,  and 
other  like  articles  in  bulk,  may  proceed  to  places  within 
that  collection  district  to  be  specially  designated  by  the 
Secretary  of  the  Treasury,  by  general  regulations  or  other- 
wise, under  the  superintendence  of  customs  officers,  at  the 
expense  of  the  parties  interested,  for  the  purpose  of  unlad- 
ing cargoes  of  the  character  before  mentioned. 

(T.  D.  9982,  12765,  13254,  13420.) 

Applications  for  privileges  of  this  section  will  be  reported  by 
Collector  to  the  Department  for  instruction.  Telegraph  expense 
to  be  paid  by  applicant  (T.  D.  6424), 

The  expense  to  be  paid  by  the  parties  interested  includes  mile- 
age of  customs  officers  to  place  of  discharge,  board  and  per  diem 
compensation  (G.  A.  2837). 

Bond  before  proceeding  to  foreign  port. 

Sec.  2777.  The  master  of  any  vessel  so  destined  for  a 
foreign  port  shall  give  bond,  with  one  or  more  surities, 
in  a  sum  equal  to  the  amount  of  the  duties  upon  the 
merchandise,  as  the  same  shall  be  estimated  by  the  col- 
lector and  naval  officer  of  the  port  where  the  report  shall 
be  made,  to  the  satisfaction  of  the  collector,  with  condition 
that  the  merchandise,  or  any  part  thereof,  shall  not  be 
landed  within  the  United  States,  unless  due  entry  thereof 
shall  have  been  first  made  and  the  duties  thereon  paid, 
according  to  law.  Such  bond  shall  be  taken  for  the  same 
period,  and  canceled  in  like  manner,  as  a  bond  given  for 
obtaining  drawback  of  duties  No  such  bond  shall  be 
required  in  respect  to  merchandise  on  board  of  any  vessel 
which  has  put  into  the  United  States  from  a  necessity, 
shown  as  prescribed  in  section  twenty-seven  hundred  and 
seventy-thiee.     {See  §§3043-3047,  3049-) 

Dnty  of  Collector  as  to  siicli  Bond. 

Sec.  2778.  The  collector  receiving  any  bond  conditioned 
for  the  pajmient  of  duties  upon  merchandise  reported  as 
destined  for  a  foreign  port,  in  case  the  same  shall  be  landed 
within  the  United  States,  or  any  other  bonds  taken  upon 
the  exportation  of  merchandise  entitled  to  drawback,  shall 


6  Title  34— REVISED  STATUTES~Ch.  4. 

immediately  after  the  time  when  by  the  conditions  of  the 
same  they  ought  to  be  canceled,  put  the  .same  in  suit, 
provided  the  proof  of  the  occurrence  of  such  a  necessity  as 
excuses  a  landing  of  such  goods  within  the  United  States 
has  not  been  produced,  or  further  time  granted  therefor  by 
the  Secretary  of  the  Treasury.  {See  Act  June  20,  1876, 
post. ) 

Vessels  may  proceed  to  other  Districts.  ' 

Sec.  2779.  Any  vessel  in  which  any  merchandise  is 
brought  into  the  United  States  from  any  foreign  port,  and 
which  is  specified  in  the  manifest  verified  before  the  col- 
lector of  the  port  in  which  such  vessel  first  arrives,  to  be 
destined  for  other  districts,  may  proceed  with  the  same 
from  district  to  district  within  the  United  States,  in  order 
to  the  landing  or  delivery  thereof ;  and  the  duties  on  such 
of  the  merchandise  only  as  shall  be  landed  in  any  district 
shall  be  paid  within  such  district.     {See  §2808.) 

Copy  of  report  and  manifest,  with  Collector's  Certificate  before 
proceeding  to  another  district. 

Sec.  2780.  Before  any  vessel  departs  from  the  district 
in  which  she  shall  first  arrive  for  another  district,  provided 
such  departure  is  not  within  forty-eight  hours  after  her 
arrival  within  such  district,  with  merchandise  brought  in 
such  vessel  from  a  foreign  port  on  which  the  duties  have 
not  paid,  the  master  shall  obtain  from  the  collector  of  the 
district  from  which  she  is  about  to  depart,  who  is  hereby 
required  to  grant  the  same,  a  copy  of  the  report  and  mani- 
fest made  by  such  master,  certified  by  the  collector,  to 
which  copy  shall  be  annexed  a  certificate  of  the  quantity 
and  particulars  of  the  merchandise  which  appears  to  him 
to  have  been  landed  within  his  district,  or  of  the  quantity 
and  particulars  of  the  merchandise  which  remains  on  board 
and  upon  which  the  duties  are  to  be  paid  in  some  other 
district. 

Report  or  entry  in  other  Districts  prescribed. 

Sec.  2781.  Within  twenty-four  hours  after  the  arrival  of 
such  vessel  within  any  other  district,  the  master  shall 
make  report  or  entry  to  or  with  the  collector  of  such  other 
district,  producing  and  showing  the  certified  copy  of  his 
first  report,  together  with  a  certificate  from  each  collector 
of  any  other  district  within  which  any  of  the  merchandise, 
brought  in  such  vessel,  has  been  landed,  of  the  quantity 
and  particulars  of  such  merchandise  as  has  been  landed  in 
each  district  respectively. 

Bond  upon  proceeding  to  another  District. 

Sec.  2782.  The  master  shall,  however,  first  give  bond, 
with  one  or  more  sureties,   to   the  satisfaction  of  the  col- 


ENTRY  OF  MERCHANDISE.  7 

lector  ot  the  district  within  which  the  vessel  first  arrives, 
in  a  sum  equal  to  the  amount  of  the  duties  on  the  residue 
of  the  merchandise,  according  to  such  estimate  as  the  col- 
lector shall  form  thereof,  with  condition  that  the  residue  of 
such  merchandise  shall  be  duly  entered  and  delivered  in 
another  district  for  which  the  same  has  been  reported  to 
be  destined.  _ 

Cancellation  of  Bond. 

Sec.  2783.  The  bond  shall  be  canceled  or  discharged 
within  six  calendar  months  from  the  date  thereof,  by  the 
production  of  certificates  from  the  collectors  of  the  districts 
for  which  the  merchandise  has  been  reported,  showdng  the 
due  entry  and  delivery  of  the  merchandise  in  isuch  districts, 
or  upon  due  proof  to  the  satisfaction  of  the  collector  by 
whom  the  bond  was  taken,  and  to  the  naval  officer  of  the 
port,  if  any,  that  such  entry  and  delivery  were  prevented 
by  some  unavoidable  accident  or  casualty,  and  if  the  whole 
or  any  part  of  the  merchandise  has  not  been  lost,  that  it 
has  been  duly  entered  and  delivered  within  the  United 
States. 

Penalty  for  omitting-  to  procure  certificate. 

Sec.  2784.  If  the  master  of  any  such  vessel  fails  by  his 
neglect  or  fault  to  obtain  the  copy  of  his  report  from  the  col- 
lector of  the  district  from  which  he  is  about  to  depart,  or 
any  certificate  which  he  ought  to  obtain,  or  neglects  to 
exhibit  the  same  to  the  collector  of  any  other  district  to 
which  the  vessel  afterwards  proceeds,  within  the  time  for 
that  purpose  allowed,  he  shall  be  liable  to  a  penalty,  for 
every  such  neglect  or  omission,  of  five  hundred  dollars. 

Entry  of  the  Merchandise  and  by  whom. 

Sec.  2785.  The  owner  or  consignee  of  any  merchandise 
on  board  of  any  such  vessel,  or,  in  case  of  his  absence  or 
sickness,  his  known  agent  or  factor  in  his  name,  shall, 
within  fifteen  days  after  the  report  of  the  master  to  the 
collector  of  the  district  for  which  such  merchandise  shall 
be  destined  make  entry  thereof  in  writing  with  the  col- 
lector, and  shall  in  such  entry  specify  the  name  of  the 
vessel  and  of  her  master,  in  which,  and  the  port  or  place 
from  which  such  merchandise  was  imported,  the  particular 
marks,  numbers,  denomination,  and  prime  cost,  including 
charges  of  each  particular  package  or  parcel  whereof  the 
entry  shall  consist,  or,  if  in  bulk,  the  quantity,  quality,  and 
prime  cost,  including  charges  thereof,  particularly  specify- 
ing the  species  of  money  in  which  the  invoices  thereof  are 
made  out.  Such  entry  shall  be  subscribed  by  the  person 
making  it,  if  the  owner  or  consignee,  in  his  own  name,  or, 
if  another  person,  in  his  name  as  agent  or  factor,  for  the 
owner  or  consignee.     The  person  making  such  entry  shall 


8  TiTLK  34— REVISED  STATUTES— Ch.  4. 

also  produce  to  the  collector  and  naval  officer,  if  any,  the 
original  invoices  of  the  merchandise,  or  other  documents 
received  in  lieu  thereof,  or  concerning  the  same,  in  the 
same  state  in  which  they  were  received,  with  the  bills  of 
lading  for  the  same;  which  invoices  shall  be  signed  by  the 
persons  in  the  offices  of  the  collector  and  naval  officer  who 
have  compared  and  examined  them.  (See  §§i,  29,  Act 
June  10,  1890;  §§2788,  3058,  3097,  R.  5.  and  Act  May  i, 
1876,  post.) 

Verification  of  Entry. 

Sec.  2786.  The  entries  to  be  made  by  any  importer, 
consignee,  or  agent,  under  the  preceding  section,  shall  be 
verified  by  the  oath  of  the  person  making  the  same.  (See 
§5  Act  Jtme  10,  1890.  post.) 

Bond  required  wlien  Agent  makes  entry. 

Sec.  2787.  Whenever  any  entry  is  made  with  the  col- 
lector of  any  district,  of  merchandise  imported  into  the 
United  States  subject  to  duty,  by  any  agent,  factor,  or  per- 
son, other  than  the  person  to  whom  it  belongs,  or  to  whom 
it  is  ultimately  consigned,  the  collector  shall  take  a  bond 
with  surety  from  such  agent,  factor,  or  person,  in  the  penal 
sum  of  one  thousand  dollars,  with  condition  that  the  actual 
owner  or  consignee  of  such  merchandise  shall  deliver  to 
the  collector  a  full  and  correct  account  of  the  merchandise 
imported  by  him,  or  for  him  on  his  own  account,  or  con- 
signed to  his  care,  in  the  same  manner  and  form  as  required 
in  respect  to  an  entry  previous  to  the  landing  of  mer- 
chandise; which  account  shall  be  verified  by  a  like  oath, 
as  in  the  case  of  an  entry,  to  be  taken  and  subscribed 
before  any  judge  of  the  United  States,  or  the  judge  of  any 
court  of  record  of  a  State,  or  before  any  collector  of  the 
customs.  In  case  of  the  payment  of  the  duties  at  the  time 
of  entry,  by  any  factor  or  agent,  on  the  merchandise 
entered  by  him,  the  condition  of  the  bond  shall  be  to  pro- 
duce the  accountof  the  proper  owner,  or  consignee,  verified 
in  manner  as  before  directed,  within  ninety  days  from  the 
date  of  such  bond.     (See  Act  June  10,  1890,  post.) 

No  entry  of  goods  by  an  attorney  of  a  firm  can  be  made  without 
requiring  bond  to  produce  the  owner's  oath  (T.  D.  7018). 

The  provisions  of  this  section  should  be  enforced  whenever  an 
entry  is  made  on  bill  of  lading  consigned  to  any  person  other  than 
the  actual  owner  or  ultimate  consignee  of  the  goods  (T.  D.  12412 
see  "Real  and  pretended  consignee"  note  4  to  Sec.  i,  Act  June 
10,  1890,  post.) 

Entry  when  particulars  are  unknown. 

Sec.  2788.  Where  the  particulars  of  any  merchandise 
are  unknown,  in  lieu  of  the  entry  prescribed  by  section 
twenty-seven   hundred  and   eighty-five,  an   entry  thereof 


ENTRY  OF  MERCHANDISE.  9 

shall  be  made  and  received  according  to  the  circumstances 
of  the  case;  the  party  making  the  same  declaring  upon 
oath  all  that  he  knows  or  believes  concerning  the  quality 
and  particulars  of  the  merchandise,  and  that  he  has  no 
other  knowledge  or  information  concerning  the  same. 
{See  Act  June  lo,  1890,  post.) 

Custody  of  merchandise  when  invoice.  &c.,  imperfect. 

Sec.  2789.  Whenever  an  entry  of  merchandise  is  im- 
perfect, for  want  of  invoices,  bills  of  lading,  or  for  any 
other  cause,  the  collector  shall  take  the  merchandise  into 
his  custody,  until  the  quantity,  quality,  or  value  thereof, 
as  the  case  may  require,  can  be  ascertained.  {See  Act 
yiine  10,  iSgo,  post,  and  §2926  i?.  S.) 

Invoice  quantity  of  merchandise  must  all  be  covered  by  entry, 
a  certain  portion  cannot  be  entered  and  the  remainder  left  as  un- 
claimed (T.  D.  7552,  7584). 

Vessel's  papers  to  be  deposited  with  the  Collector. 

Sec.  2790.  The  register,  or  other  document  in  lieu 
thereof,  together  with  the  clearance  and  other  papers 
granted  by  the  officers  of  the  customs  to  a  vessel  at  her 
departure  from  the  port  from  whence  she  may  have 
arrived,  Mediterranean  passports  excepted,  shall  previous 
to  entry  be  produced  to  the  collector  with  whom  such  entry 
is  to  be  made,  and  shall  remain  in  his  office;  and  on  the 
clearance  of  such  vessel  the  register  and  other  documents 
shall  be  returned  to  the  master  or  owner  of  such  vessel. 

Public  vessels  need  not  enter. 

Sec.  2791.  It  shall  not  be  necessary  for  the  master  of 
any  vessel  of  war,  or  of  any  vessel  employed  by  any 
prince,  or  State,  as  a  public  packet  for  the  conveyance  of 
letters  and  dispatches,  and  not  permitted  by  the  laws  of 
such  prince  or  State  to  be  employed  in  the  transportation 
of  merchandise,  in  the  way  of  trade,  to  make  report  and 
entry. 

Ferry-boats  need  not  enter. 

Sec.  2792.  Vessels  used  exclusively  as  ferry-boats  carry" 
ing  passengers,  baggage,  and  merchandise,  shall  not  be 
required  to  enter  and  clear,  nor  shall  the  masters  of  such 
vessels  be  required  to  present  manifests,  or  to  pay  entrance 
or  clearance  fees,  or  fees  for  receiving  or  certifying  mani- 
fests, but  they  shall,  upon  arrival  in  the  United  States,  be 
required  to  report  such  baggage  and  merchandise  to  the 
proper  officer  of  the  customs  according  to  law. 

Certain  vessels  exempted  from  fees  and  tonnage  tax. 

Sec.  2793.  Enrolled  or  licensed  vessels  engaged  in  the 
foreign  and  coasting  trade  on  the  northern,  northeastern 


10         Title  34— REVISED  STATUTES— Ch.  4. 

and  northwestern  frontiers  of  the  United  States,  departing 
from  or  arriving  at  a  port  in  one  district  to  or  from  a  port 
in  another  district,  and  also  touching  at  intermediate 
foreign  ports,  shall  not  thereby  become  liable  to  the  pay- 
ment of  entry  and  clearance  fees,  or  tonnage  tax,  as  if 
from  or  to  foreign  ports;  but  such  vessels  shall,  notwith- 
standing, be  required  to  enter  and  clear.     {See  §3116.) 

Importer  to  make  separate  entry  of  Spirits  and  Wines. 

Sec.  2794.  Every  importer  of  distilled  spirits  or  wines, 
or  persons  to  whom  distilled  spirits  or  wines  are  consigned, 
shall  make  a  separate  and  additional  entry  thereof,  speci- 
fying the  name  of  the  vessel,  and  her  master,  in  which, 
and  the  place  from  which,  such  spirits  or  wines  were 
imported,  together  with  the  quantity  and  quality  thereof, 
and  a  particular  detail  of  the  casks  or  receptacles  contain- 
ing the  same,  with  their  marks  and  numbers;  such  entry 
shall  be  subsciibed  by  the  person  making  the  same,  for 
himself,  or  in  behalf  of  the  person  for  whom  such  entry  is 
made,  and  shall  be  certified  by  the  collector,  before  whom 
it  is  made,  as  a  true  copy,  and  conformable  to  the  general 
entry  before  directed,  in  respect  to  all  distilled  spirits  and 
wines  therein  contained;  such  entry  thus  certified  shall  be 
transmitted  to  the  surveyor  or  officer  acting  as  inspector  of 
the  revenue  for  the  port  where  it  is  intended  to  commence 
the  delivery  of  such  spirits  or  wines. 

Sea-Stores  to  be  specified. 

Sec.  2795.  In  order  to  ascertain  what  articles  ought  to 
be  exempt  from  duty  as  the  sea-stores  of  a  vessel,  the 
master  shall  particularly  specify  the  articles,  in  the  report 
or  manifest  to  be  by  him  made,  designating  them  as  the 
sea-stores  of  such  vessel;  and  in  the  oath  to  be  taken  by 
such  master,  on  making  such  report,  he  shall  declare  that 
the  articles  so  specified  as  sea-stores  are  truly  such,  and 
are  not  intended  by  way  of  merchandise  or  for  sale;  where- 
upon the  articles  shall  be  free  from  duty.      {See  §2796.) 

Collection  of  duty  on  excess  of  Sea-stores. 

Sec.  2796.  Whenever  it  appears  to  the  collector  to  whom 
a  report  and  manifest  of  sea-stores  are  delivered,  together 
with  the  naval  officer,  where  there  is  one,  or  alone,  where 
there  is  no  naval  officer,  that  the  quantities  of  the  articles, 
or  any  part  thereof,  reported  as  sea  stores,  are  excessive, 
the  collector,  jointly  with  the  naval  officer,  or  alone,  as  the 
case  may  be,  may  in  his  discretion  estimate  the  amount  of 
the  duty  on  such  excess;  which  shall  be  forthwith  paid  by 
the  master,  to  the  collector,  on  pain  of  forfeiting  the  value 
of  such  excess.     {See  §§2798,  31 11,  31 13.) 

I.  The  collector  or  other  chief  officer  of  the  customs  must  alone 
determine   whether  the  quantity   is   excessive    or  not,   and    the 


ENTRY  OF  MERCHANDISE.  11 

amount  of  duty  upon  any  excess,  and  their  decision  is  not  subject 
to  protest  (T.  D.  1120,  4130,  7270,  9897,  9927.). 

2.  Surplus  sea-stores  must  pay  duty  and  cannot  be  sealed  up  on 
board  until  the  vessel  sails  to  avoid  duty'  (T.  D.  4438).  If  landed 
they  must  pay  duty  and  be  entered  for  immediate  consumption, 
and. not  for  warehouse  (T.  D.  7697).  They  cannot  be  transferred 
to  another  vessel,  except  when  having  been  withdrawn  from  bond, 
they  may  be  transferred  from  a  vessel  of  the  United  States,  no 
longer  employed,  to  a  vessel  of  the  United  States  of  the  same  line 
in  active  service  in  the  foreign  trade  (T.  U.  3501,  8314,  9897,  11301), 
and  they  cannot  be  re-exported  without  payment  of  duty  (T.  D. 
9927-) 

3.  Articles  of  sea-stores  as  are  of  domestic  production  or  manu- 
facture are  exempt  from  duty,  upon  evidence  satisfactory  to  the 
collector,  without  the  usual  evidence  required  relating  to  reim- 
portations of  domestic  articles  under  provisions  of  paragraph  387 
of  Act  August  28,  1894  (T.  D.  4544.) 

4.  Sea  stores  of  a  vessfel  of  the  United  States  are  dutiable  on 
her  changing  from  the  foreign  to  the  coasting  trade  (T.  D.  4420.) 

5.  Where  duty  has  been  paid  on  sea-stores,  and  they  are  bought 
by  another  vessel  and  again  imported,  they  must  pay  duty  (T.  D. 
8314.) 

6.  Cigars,  in  reasonable  quantity,  less  than  the  amount  restricted 
as  a  legal  importation  by  section  2804  {post)  may  be  entered  as 
ship's  stores  (T.  D.  331,  8091,  8318),  but  for  any  excessive  quantity 
duties  or  a  fine  equal  to  the  duty,  must  be  demanded  according 
as  the  excess  shall  or  shall  not  be  sufficient  to  constitute  a  legal 
importation  under  section  2804  (T.  D.  8318). 

When  sea-stores  are  forfeited. 

Sec.  2797.  If  any  other  or  greater  quantity  of  articles 
are  found  on  board  such  vessel  as  sea-stores  than  are 
specified  in  an  entry  of  sea-stores,  or  if  any  of  the  articles 
are  landed  without  a  permit  first  obtained  from  the  col- 
lector, and  naval  officer  if  any,  for  that  purpose,  all  such 
articles  as  are  not  included  in  the  report  or  manifest  by  the 
master,  and  all  which  are  landed  without  a  permit,  shall 
be  forfeited,  and  may  be  seized  ;  and  the  master  shall 
moreQver  be  liable  to  a  penalty  of  treble  the  value  of  the 
articles  omitted  or  landed.     {^See  §2796.) 

Steam- Vessels  may  retain  Coal  on  Board. 

Sec.  2798.  The  master  of  any  vessel  propelled  by  steam, 
arriving  at  any  port  in  the  United  States,  may  retaiu  all 
the  coal  such  vessels  may  have  on  board  at  the  time  of  her 
arrival,  and  may  proceed  with  such  coal  to  a  foreign  port, 
without  being  required  to  land  the  same  in  the  United 
States  or  to  pay  any  duty  thereon. 

I.  Paragraph  441,  Act  Aug.  28,  1894,  makes  coal-stores  of  Amer- 
ican vessels  free  if  not  unloaded,  and  this  section  allows  any 
steam  vessel,  foreign  or  domestic,  to  retain  all  coal  on  board  free, 
and  no  enquiry  is  required  whether  or  not  the  quantity  is  excessive 
(T.  D.  12185,  12188,  14476);  but  any  coal  regularly  consigned  to 
parties  in  the  United  States  and  retained  on  bond,  is  dutiable 
(T.  D.  4935),  and  any  coal  becomes  dutiable  if  landed  (T.  D.  6725). 


12         Title  34— REVISED  STATUTES— Ch.  4. 

Entry  of  Baggage  and  Tools  of  Trade. 

Sec.  2799.  In  order  to  ascertain  what  articles  ought  to 
be  exempted  as  the -wearing  apparel,  and  other  personal 
baggage,  and  the  tools  or  implements  of  a  mechanical 
trade  only,  of  persons  who  arrive  in  the  United  States, 
due  entry  thereof,  as  of  other  merchandise,  but  separate 
and  distinct  from  that  of  any  other  merchandise,  imported 
from  a  foreign  port,  shall  be  made  with  the  collector  of 
the  district  in  which  the  articles  are  intended  to  be  landed 
by  the  owner  thereof,  or  his  agent,  expressing  the  persons 
by  whom  or  for  whom  such  entry  is  made,  and  particu- 
larizing the  several  packages,  and  their  contents,  with 
their  marks  and  numbers;  and  the  person  who  shall  make 
the  entry  shall  take  and  subscribe  an  oath  before  the 
collector,  declaring  that  the  entry  subscribed  by  him  and 
to  which  the  oath  is  annexed  contains,  to  the  best  of  his 
knowledge  and  belief,  a  just  and  true  account  of  the  con- 
tents of  the  several  packages  mentioned  in  the  entry, 
specifying  the  name  of  the  vessel,  of  her  master,  and  of 
the  port  from  which  she  has  arrived;  and  that  such  pack- 
ages contain  no  merchandise  whatever  other  than  wearing 
apparel,  personal  baggage,  or,  as  the  case  may  be,  tools  of 
trade,  specifying  it;  that  they  are  all  the  property  of  a 
person  named  who  has  arrived,  or  is  shortly  expected  to 
arrive  in  the  United  States,  and  are  not  directly  or  indi- 
rectly imported  for  any  other  or  intended  for  sale. 

Sec.  2800.  Whenever  the  person  making  entry  of  any 
articles  as  wearing  apparel,  personal  baggage,  tools,  or 
implements,  is  not  the  owner  of  them,  he  shall  give  bond 
with  one  or  more  sureties,  to  the  satisfaction  of  the  col- 
lector, in  a  sum  equal  to  the  duties  on  like  articles  imported 
subject  to  the  duty,  upon  the  condition  that  the  owner  of 
the  articles  shall,  within  one  year,  personally  make  an  oath 
such  as  is  prescribed  in  the  preceding  section. 

Sec.  2801.  On  compliance  with  the  two  preceding  sec- 
tions, and  not  otherwise,  a  permit  shall  be  granted  for 
landing  such  articles.  But  whenever  the  collector  and  the 
naval  officer,  if  any,  think  proper,  they  may  direct  the 
baggage  of  any  person  arriving  within  the  United  States 
to  be  examined  by  the  surveyor  of  the  port,  or  by  an 
inspector  of  the  customs,  who  shall  make  a  return  of  the 
same;  and  if  any  articles  are  contained  therein  which  in 
their  opinion  ought  not  to  be  exempted  from  duty,  due 
entry  of  them  shall  be  made  and  the  duties  thereon  paid. 

Sec.  2802.  Whenever  any  article  subject  to  duty  is 
found  in  the  baggage  of  any  person  arriving  within  the 
United  States,  which  was  not,  at  the  time  of  making 
entry  for  such  baggage,  mentioned  to  the  collector  before 


ENTRY  OF  MERCHANDISE.  13 

whom  such  entry  was  made,  by  the  person  making  entry, 
such  article  shall  be  forfeited,  and  the  person  in  whose 
baggage  it  is  found  shall  be  liable  to  a  penalty  of  treble 
the  value  of  such  article. 

See  title  ''Effects"  and  notes  in  Schedule  of  Duties,  §3100  et 
seq,  Revised  Statutes:  §9,  Act  Ju7ie  10,  1890, /'c>5'/ and  T.  E).  13270, 
13387,  13399,  13997)- 

1.  Dutiable  merchandise  in  passengers  baggage  exceeding 
$500  in  value  must  be  entered  at  the  Custom  House.  If  under 
that  amount  may  be  informally  entered  at  place  of  landing 
(Reg.  1892,  article  354). 

2.  Passengers  dissatisfied  with  the  assessment  of  duty,  have  the 
right  to  file  protest  (T.  D.  11762.)  Duty  will,  however,  be  refunded 
if  the  articles  are  subsequently  found  entitled  to  free  entry, 
whether  protest  was  filed  or  not  (T.  D.  1983). 

3.  Where  personal  effects  are  packed  or  mingled  with  dutiable 
goods,  the  forfeiture  does  not  include  the  personal  effects  (T.  D. 
7344). 

4.  Where  the  goods  are  actually  in  transit  to  a  foreign  country, 
they  are  not  liable  to  seizure  (T.  D.  15106). 

Baggage  in  Transit  to  a  Foreign  Country. 

Sec.  2803.  Any  baggage  or  personal  effects  arriving  in 
the  United  States,  in  transit  to  any  foreign  country,  may 
be  delivered  by  the  parties  having  it  in  charge  to  the 
collector  of  the  proper  district,  to  be  by  him  retained  with- 
out the  payment  or  exaction  of  any  import  duty,  and  to 
be  delivered  to  such  parties  on  their  departure  for  their 
foreign  destination,  under  such  rules,  regulations,  and 
fees  as  the  Secretary  of  the  Treasury  may  prescribe.  {^See 
§28,  Act  June  lo,  1890,  post). 

Cigars.— Restrictions  upon  Importation. 

Sec.  2804.  As  amended  by  §26,  Act  Aug.  28, 1894,  so  as 
to  read,  No  cigars  shall  be  imported  unless  the  same  are 
packed  in  boxes  of  not  more  than  five  hundred  cigars  in 
each  box ;  and  no  entry  of  any  imported  cigars  shall  be 
allowed  of  less  quantity  than  three  thousand  in  a  single 
package;  and  all  cigars  on  importation  shall  be  placed  in 
public  store  or  bonded  warehouse,  and  shall  not  be  removed 
therefrom  until  the  same  shall  have  been  inspected  and  a 
stamp  affixed  to  each  box  indicating  such  inspection,  and 
also  a  serial  number  to  be  recorded  in  the  custom  house. 
And  the  Secretary  of  the  Treasury  is  hereby  authorized  to 
provide  the  requisite  stamps,  and  to  make  all  necessary 
regulations  for  carrying  the  above  provisions  of  law  into 
effect.     {See  §3402  R,  S,  and%i2,  Act  Oct.  i,  1890.) 

I.  "Three  thousand  in  a  single  package"  means  a  package  to 
prevent  secret  removal  of  any  portion.  Boxes  of  cigars  tied 
together  with  twine  does  not  comply  with  the  statute,  and  should 
not  be  admitted  to  entry  (T.  D.  3141).  Cigarettes  and  Cheroots 
are  to  be  treated  as  subject  on  importation  to  all  the  provisions 


14         Title  34— REVISED  STATUTES— Ch.  4. 

of  the  statute  (T.  D.  1306,  11131).  Illegal  quantities  are  forfeited 
absolutely  when  imported  ^nowtng-fy  ;  when  imported  ignorantly 
they  are  also  forfeited,  which  is  usually  remitted  upon  payment 
of  a  fine  equal  to  duty  (T.  D.  7462,  8014,  8184,  8318,  11315).  Small 
quantities  as  "samples  "  are  also  subject  to  forfeiture  (T.  D.  7466, 
7587).  But  a  less  quantity  than  restricted  by  the  statute  may  be 
entered  on  the  manifest  as  sea-stores  (T.  D.  331,  8091). 

2.  A  passenger  may  bring  in  free  of  duty  not  over  fifty  cigars. 
This  is  restricted  on  the  frontiers  to  bona  fide  passengers  crossing 
about  twice  a  year  (T.  D.  6841,  91 19). 

3.  Cigars  in  transit  may  be  entered  in  bond  for  export  irre- 
spective of  the  quantity  (T.  D.  588,  2174,  7342). 

4.  Duty  must  be  assessed  upon  the  actual  weight  of  the  cigars, 
and  not  regulated  by  "  brands  of  a  standard  weight  "  (T.  D.  8888). 
No  allowance  in  weight  is  made  for  dampness  or  moisture  (T.  D. 
8650). 

5.  Reimported  cigars  manufactured  in  the  United  States,  are 
subject  to  duty  equal  to  the  internal  revenue  tax  (T.  D.  5055). 

6.  Stamps  for  cigars  arriving  under  immediate  transportation 
entries  should  have  inserted  name  of  vessel  or  railroad,  date  of 
inspection  and  name  of  inspecting  officer  (T.  D.  10381). 

7.  Overweight  Cigarettes  must  he  stamped  with  internal  revenue 
cigar  stamps  (T.  D.  9813).  Packages  of  fifteen  cigarettes  each 
cannot  be  withdrawn  for  consumption  without  being  repacked  into 
packages  of  10,  20,  50  or  100  cigarettes  each.  A  combination  of 
packages  may  be  permitted  if  the  resulting  package  contains  under 
one  stamp  the  legal  number  of  cigarettes  (T.  D.  8237,  8734). 

8.  Cigars  cannot  be  imported  through  the  mails  from  Mexico 
under  the  postal  convention  (T.  D.  9216). 

For  regulations  as  to  stamping  and  weighing,  see  T.  D.  15362, 
15293,  15572. 

Oaths,  before  whom  taken. 

Sec.  2805.  All  oaths  to  be  taken  upon  making  of  any 
of  the  reports  or  entries,  or  respecting  any  of  the  acts 
mentioned  in  this  chapter,  whether  by  a  master  of  any 
vessel,  or  the  owner  or  consignee  of  any  merchandise,  his 
factor  or  agent,  or  by  any  other  person,  shall  be  adminis- 
tered by  the  coUedtor,  or  oflScer  to  or  with  whom  the  report 
or  entry  is  made,  and  shall  be  reduced  to  writing,  and  sub- 
scribed by  the  person  taking  and  by  the  person  adminis- 
tering the  oath.  {See  §§4,  5, 16  and  22,  Act  jfune  10,  1890, 
Act  September  30,  1890,  and  Act  June  5,  1894,  post.) 

Manifests  of  Car^o  of  Vessels— What  to  contain— and  Vessels 
entered  "for  orders." 

Sec.  2806.  No  merchandise  shall  be  brought  into  the 
United  States,  from  any  foreign  port,  in  any  vessel  unless 
the  master  has  on  board  manifests  in  writing  of  the  cargo, 
signed  by  such  master.     {See  §2774.) 

Sec.  2807.  As  amended  by  the  Act  of  June  3,  1892, 
every  manifest  required  by  the  preceding  section  shall 
contain: 

First.  The  name  of  the  ports  where  the  merchandise  in 
such  manifests   mentioned  were  taken  on  board,  and  the 


ENTRY  OF  MERCHANDISE.  15 

ports  within  the  United  States  for  which  the  same  are 
destined;  particularly  noting  the  merchandise  destined  for 
each  port  respectively. 

Provided,  however.  That  the  master  of  a  vessel  laden 
exclusively  either  with  sugar,  coal,  salt,  hides,  dyewoods, 
wool,  or  jute  butts,  consigned  to  one  consignee,  arriving  at 
a  port  for  orders,  may  be  permitted  to  destine  such  cargo 
or  determine  its  disposition  "for  orders,"'  upon  entering 
the  vessel  at  the  custom-house,  and,  within  fifteen  days 
afterwards  and  before  the  unloading  of  any  part  of  the 
cargo,  to  amend  the  manifest  by  designating  the  actual 
port  of  discharge  of  such  cargo:  Provided  further,  That 
in  the  event  of  failure  to  designate  the  port  of  discharge 
within  fifteen  days  such  cargo  must  be  discharged  at  the 
port  where  the  vessal  entered. 

Second.  The  name,  description,  and  build  of  the  vessel; 
the  true  admeasurement  or  tonnage  thereof;  the  port  to 
which  such  vessel  belongs;  the  name  of  each  owner, 
according  to  the  register  of  the  same;  and  the  name  of  the 
master  of  such  vessel. 

Third.  A  just  and  particular  account  of  all  the  mer- 
chandise, so  laden  on  board,  whether  in  packages  or 
stowed  loose,  of  any  kind  or  nature  whatever,  together 
with  the  marks  and  numbers  as  marked  on  each  package, 
and  the  number  or  quantity  and  description  of  the  pack- 
ages in  words  at  length,  whether  leaguer,  pipe,  butt, 
puncheon,  hogshead,  barrel,  keg,  case,  bale,  pack,  truss, 
chest,  box,  band-box,  bundle,  parcel,  cask,  or  package,  of 
any  kind  or  sort,  describing  the  same  by  its  usual  name  or 
denomination. 

Fourth.  The  names  of  the  persons  to  whom  such  pack- 
ages are  respectively  consigned,  agreeably  to  the  bills  of 
lading  signed  for  the  same,  unless  when  the  goods  are  con- 
signed to  order,  when  it  shall  be  so  expressed  in  the  mani- 
fest. 

Fifth.  The  names  of  the  several  passengers  on  board 
the  vessel,  distinguishing  whether  cabin  or  steerage  pas- 
sengers, or  both,  with  their  baggage,  vSpecifying  the  number 
and  description  of  packages  belonging  to  each  respectively. 

Sixth.  An  account  of  the  sea-stores  remaining,  if  any. 

Merchandise  destined  to  different  ports  or  districts. 

Sec.  2808.  If  merchandise  shall  be  imported,  destined 
to  be  delivered  in  different  districts  or  ports,  the  quantities 
and  packages  so  destined  to  be  delivered  shall  be  inserted 
in  successive  order  in  the  manifest;  and  all  sptrits  and 
wines  constituting  the  whole  or  any  part  of  the  cargo  of 
any  vessel  shall  also  be  inserted  in  successive  order,  dis- 
tinguishing the  ports  to  which  the  same  may  be  destined, 
and  the  kinds,  qualities,  and  quantities  thereof.  {See 
§§2775.  2779.) 


16         Title  34— REVISED  wSTATUTES— Ch.  4, 

Penalty  for  failure  to  have  a  correct  manifest,  except  by 
accident  or  mistake. 

Sec.  2809.  If  any  merchandise  is  brought  into  the  United 
States  in  any  vessel  whatever  from  any  foreign  port  with- 
out having  such  a  manifest  on  board,  or  which  shall  not 
be  included  or  described  in  the  manifest,  or  shall  not 
agree  therewith,  the  master  shall  be  liable  to  a  penalty 
equal  to  the  value  of  such  merchandise  not  included  in 
such  manifest;  and  all  such  merchandise  not  included  in 
the  manifest  belonging  or  consigned  to  the  master,  mate, 
officers,  or  crew  of  such  vessel,  shall  be  forfeited. 

Sec.  2810.  Whenever  it  is  made  to  appear  to  the  satis- 
faction of  the  collector,  naval  officer,  and  surveyor,  or  to 
the  major  part  of  them,  where  those  officers  are  established 
at  any  port,  or  to  the  satisfaction  of  the  collector  alone, 
where  either  of  the  other  of  the  officers  is  not  established, 
or  to  the  satisfaction  of  the  court  in  which  a  trial  shall  be 
had  concerning  such  forfeiture,  that  no  part  of  the  cargo 
of  any  vessel  without  proper  manifests  was  unshipped, 
after  it  was  taken  on  board,  except  such  as  shall  have  been 
particularly  specified  and  accounted  for  in  the  report  of  the 
master,  and  that  the  manifests  had  been  lost  or  mislaid, 
without  fraud  or  collusion,  or  were  defaced  by  accident,  or 
became  incorrect  by  mistake,  no  forfeiture  or  penalty  shall 
be  incurred  under  the  preceding  section. 

Clearance  should  not  be  refused  unless  the  Collector  has  good 
reason  to  believe  payment  of  the  penalty  cannot  otherwise  be 
secured  (T.  D.  8175). 

Production  of  manifest  to  Customs  Oflicers. 

Sec.  2811.  Every  master  of  any  vessel  laden  with 
merchandise,  and  bound  to  any  port  in  the  United  States, 
shall,  on  his  arrival  within  four  leagues  of  the  coast 
thereof,  or  within  any  of  the  bays,  harbors,  ports,  rivers, 
creeks,  or  inlets  thereof,  upon  demand,  produce  the  mani- 
fests in  writing,  which  such  master  is  required  to  have  on 
board  his  vessel,  to  such  officer  of  the  customs  as  first 
comes  on  board  his  vessel,  for  inspection,  and  shall  deliver 
to  such  officer  true  copies  thereof,  which  copies  shall  be 
provided  and  subscribed  by  the  master,  and  the  officer  to 
whom  the  original  manifests  have  been  produced  shall 
certify  upon  the  back  thereof  that  the  same  were  produced, 
and  the  day  and  year  on  which  the  same  were  so  produced, 
and  that  such  copies  were  to  him  delivered  and  by  him 
examined  with  the  original  manifest ;  and  shall  likewise 
certify  upon  the  back  of  such  copies  the  day  and  year  on 
which  the  same  were  delivered,  and  shall  forthwith  trans- 
mit such  copies  to  the  respective  collectors  of  the  several 
districts,  to  which  the  goods  by  such  manifests  appear 
respectively  to  be  consigned.     {See  §2774.) 


ENTRY  OF  MERCHANDISE.  17 

Delivery  of  copies  of  Manifest. 

Sec.  2812.  The  master  of  any  such  vessel  shall  in  like 
manner  produce  to  the  officer  of  the  customs  who  first 
comes  on  board  such  vessel,  upon  her  arrival  within  the 
limits  of  any  collection-district  in  which  the  cargo,  or  any 
part  thereof,  is  intended  to  be  discharged  or  landed,  for  his 
inspection,  such  manifest;  and  shall  also  deliver  to  him  true 
copies  thereof,  such  copies  also  to  be  provided  and  subscribed 
by  the  master,  the  production  of  which  manifests  and  the 
delivery  of  which  copies  shall  also  be  certified  by  the  officer 
of  the  customs,  upon  the  back  of  the  original  manifests, 
with  the  particular  day  and  year  when  such  manifests 
were  produced  to  such  officer,  and  when  he  so  received 
the  copies  thereof;  and  such  officer  is  required  forthwith 
to  transmit  the  copies  of  the  manifests  to  the  collector  of 
the  district;  and  the  master  shall  afterward  deliver  the 
original  manifests  so  certified  to  the  collector.  When  any 
manifest  shall  be  produced,  upon  which  there  shall  be  no 
certificate  from  any  officer  of  the  customs  as  before  men- 
tioned, the  master  producing  the  same  shall  be  required  to 
make  oath  that  no  officer  has  applied  for,  and  that  no 
endorsement  has  taken  place  on,  any  manifest  of  the  cargo 
of  such  vessel. 

Sec.  2813.  The  master  of  any  such  vessel  shall  not  be 
required  to  make  delivery  of  more  than  one  copy  of  each 
manifest  to  the  officer  who  shall  first  come  on  board  of  such 
vessel,  within  four  leagues  of  the  coast  of  the  United 
States,  and  one  other  copy  to  such  officer  as  shall  first 
come  on  board  within  the  limits  of  any  collection  district, 
for  which  the  cargo  of  such  vessel,  or  some  part  thereof, 
is  destined,  nor  to  make  delivery  of  any  such  copy  to  any 
other  officer;  but  it  shall  be  sufficient,  in  respect  to  any 
such  other  officer,  to  exhibit  to  him  the  original  manifests 
and  the  certificates  thereupon. 

Penalty  for  omitting  to  produce  manifest. 

Sec.  2814.  If  the  master  of  any  vessel  laden  with  mer- 
chandise, and  bound  to  any  port  in  the  United  States,  fails 
upon  his  arrival  within  four  leagues  of  the  coast  thereof, 
or  within  the  limits  of  any  collection  district,  where  the 
cargo  of  such  vessel,  or  any  part  thereof,  is  intended  to  be 
discharged,  to  produce  such  manifests  as  are  heretofore 
required,  in  writing,  to  the  proper  officer  upon  demand 
therefor,  or  to  deliver  such  copies  thereof,  according  to  the 
directions  of  the  preceding  sections,  or  if  he  fails  to  give 
an  account  of  the  true  destination  of  the  vessel,  which  he 
is  hereby  required  to  do,  upon  the  request  of  such  officer, 
or  gives  a  false  account  of  such  destination,  in  order  to 
evade  the  production  of  the  manifests,  the  master  shall  for 
2 


18         TiTLK  34— REVISED  STATUTES— Ch.  4. 

every  such  neglect,  refusal,  or  offense,  be  liable  to  a  penalty 
of  not  more  than  five  hundred  dollars.  If  any  officer  first 
coming  on  board,  in  each  case,  shall  neglect  or  refuse  to 
certify  on  the  back  of  such  manifests  the  production 
thereof,  and  the  delivery  of  such  copies  respectively  as  are 
directed  to  be  delivered  to  such  officer,  such  officer  shall 
be  liable  to  a  penalty  of  five  hundred  dollars.     {See  note  to 

§2835  ) 

Making  return  of  yiolations. 

Sec.  2815.  The  officers  who  may  apply  to  the  master  of 
any  such  vessel,  respecting  any  of  the  provisions  in  the 
preceding  sections,  and  who  shall  not  receive  full  satis- 
faction therein,  are  hereby  required  to  make  a  return  in 
writing  of  the  name  of  the  vessel  and  master  so  offending, 
in  any  or  all  of  the  particulars  required,  as  soon  as  possible, 
to  the  collector  of  the  district  to  which  such  vessel  shall 
be  considered  to  be  bound. 

Entry  of  merchandise  for  Albany,  N.  Y. 

Sec.  2816.  When  any  merchandise  is  intended  to  be 
imported  from  any  foreign  country  into  the  port  of  Albany, 
upon  the  Hudson  River,  in  New  York,  such  merchandise 
may  be  entered  at  anj^  port  of  entry  and  thereafter  trans- 
ported to  Albany,  upon  compliance  with  sections  twenty- 
eight  hundred  and  twenty-five  to  twenty-eight  hundred 
and  thirty-one,  inclusive.     {See  §2968.) 

Entry  of  merchandise  for  Augusta,  Ga. 

Sec.  2817.  When  any  merchandise  is  intended  to  be 
imported  from  any  foreign  country  into  the  port  of  Augusta, 
upon  the  Savannah  River,  in  Georgia,  such  merchandise 
may  be  entered  at  the  port  of  Savannah  and  thereafter 
transported,  either  by  the  river  or  by  railroad,  to  Augusta, 
upon  compliance  with  sections  twenty-eight  hundred  and 
twenty -five  to  tw^enty  -  eight  hundred  and  thirty -one, 
inclusive. 

Entry  of  merchandise  for  Filatlia,  Fla. 

Sec.  2818.  When  any  merchandise  is  intended  to  be 
imported  from  any  foreign  country  into  the  port  of  Pilatka, 
upon  the  Saint  John's  River,  in  Florida,  such  merchandise 
may  be  entered  at  Saint  John's,  and  thereafter  transported 
to  Pilatka  upon  compliance  with  sections  twenty-eight 
hundred  and  twenty-five  to  twenty-eight  hundred  and 
thirty-one,  inclusive. 

Entry  of  merchandise  for  Bayport,  Fla. 

Sec.  2819.  When  any  merchandise  is  intended  to  be 
imported  from  any  foreign  country  to  the  port  of  Bayport, 
in  Florida,  such  merchandise   may  be  entered  at  Cedar 


ENTRY  OF  MERCHANDISE.  19 

Keys,  and  thereafter  transported  to  Bayport,  upon  com- 
pliance with  sections  twenty-eight  hundred  and  twenty-five 
to  twenty-eight  hundred  and  thirty-one,  inclusive. 

Entry  of  merchandise  for  Selma,  Ala. 

Sec.  2820.  When  any  merchandise  is  intended  to  be 
imported  from  any  foreign  country  into  the  port  of  Selma, 
upon  the  Alabama  River,  in  Alabama,  such  merchandise 
may  be  entered  at  Mobile,  and  thereafter  transported  to 
Selma,  upon  compliance  with  sections  twenty-eight  hun- 
dred and  twenty-five  to  twenty-eight  hundred  and  thirty- 
one,  inclusive. 

Entry  of  merchandise  for  Houston,  Texas. 

Sec.  2821.  When  any  merchandise  is  intended  to  be 
imported  from  any  foreign  country  into  the  port  of  Houston, 
upon  Buffalo  Bayou,  in  Texas,  such  merchandise  may  be 
entered  at  the  port  of  Galveston  and  thereafter  trans- 
ported to  Houston,  upon  compliance  with  sections  twenty- 
eight  hundred  and  twenty-five  to  twenty-eight  hundred  and 
thirty- one,  inclusive. 

Entry  of  merchandise  for  Mississippi  River  and  Tributaries 

Sec.  2822.  When  any  merchandise  is  intended  to  be 
imported  from  any  foreign  country  into  either  of  the  fol- 
lov/ing  ports  of  delivery,  being  ports  upon  the  Mississippi 
River  and  its  tributaries,  namely,  Pittsburgh,  in  Pennsyl- 
vania; Wheeling,  in  West  Virginia;  Cincinnati,  in  Ohio; 
Louisville,  in  Kentucky;  Saint  Louis,  in  Missouri;  and 
Nashville,  in  Tennessee;  such  merchandise  may  be  entered 
at  the  port  of  New  Orleans,  or  at  either  of  such  ports  of 
entry  on  the  seaboard  as  may  be  designated  by  the  Secre- 
tary of  the  Treasury,  and  thereafter  transported  to  the 
port  of  delivery  for  which  the  same  is  intended,  by  such 
inland  routes  as  the  Secretary  of  the  Treasury  may  desig- 
nate, under  such  rules  and  regulations  not  inconsistent 
with  law  as  he  may  prescribe,  in  compliance  with  sections 
twenty-eight  hundred  and  twenty-five  to  twenty-eight 
hundred  and  thirty-one,  inclusive,  and  subject  to  the  for- 
feitures and  penalties  therein  mentioned.  {See  §§2570, 
2576,  R.  S.) 

By  the  Act  of  June  16,  1880,  (Supplement  to  R.  S  ,  Vol.  I.,  2d 
Ed.,  page  299,)  the  city  of  Portsmouth,  in  the  State  of  Ohio,  is 
constituted  a  port  of  delivery  within  the  collection  district  of 
New  Orleans. 

Sec.  2823.  When  any  merchandise  is  intended  to  be 
imported  from  any  foreign  country  into  either  of  the  fol- 
lowing ports  of  delivery,  namely:  Parkersburg,  in  West 
Virginia;  Paducah,  in  Kentucky;  Saint  Joseph  and  Kansas 


20         TiTi^B  34— REVISED  STATUTES— Ch.  4. 

City,  in  Missouri;  Memphis,  in  Tennessee;  Alton,  Galena, 
Quincy,  and  Cairo,  in  Illinois;  Evansville,  New  Albany, 
Madison,  and  Jefferson ville,  in  Indiana;  Keokuk,  Dubuque, 
and  Burlington,  in  Iowa;  Leavenworth,  in  Kansas,  and 
Omaha,  in  Nebraska,  such  merchandise  may  be  entered  at 
the  port  of  New  Orleans,  and  thereafter  transported  to  the 
port  of  delivery  for  which  the  same  is  intended,  in  compli- 
ance with  sections  twenty-eight  hundred  and  twenty-five 
to  twenty-eight  hundred  and  thirty-one,  inclusive,  and 
subject  to  the  forfeitures  and  penalties  therein  mentioned. 

Entry  of  merchandise  for  Vallejo,  Cal. 

Sec.  2824.  When  any  merchandise  is  intended  to  be 
imported  from  any  foreign  country  into  the  portof  Vallejo, 
in  California,  such  merchandise  may  be  entered  at  the  port 
of  San  Francisco  and  thereafter  transported  to  Yallejo, 
upon  compliance  with  sections  twenty-eight  hundred  and 
twenty-five  to  twenty-eight  hundred  and  thirty-one,  inclu- 
sive; except  that  the  powers  and  duties  assigned  by  those 
sections  to  the  surveyors  of  the  ports  of  delivery,  shall,  at 
Yallejo,  be  exercised  and  performed  by  the  deputy  col- 
lector.    {See  §2584,  R.  S.) 

General  provisions  for  the  nine  preceding  Sections. 

Sec.  2825.  The  importer  of  any  merchandise  destined 
for  any  of  the  ports  mentioned  in  the  nine  preceding  sec- 
tions shall  deposit  in  the  custody  of  the  surveyor  of  such 
port  of  delivery  a  schedule  of  the  goods  so  intended  to  be 
imported,  with  an  estimate  of  their  cost  at  the  place  of 
exportation,  whereupon  the  surveyor  shall  make  an  esti 
mate  of  the  amount  ot  duties  accruing  on  the  same,  and 
the  importer  or  consignee  shall  give  bond,  with  sufficient 
sureties,  to .  be  approved  by  the  surveyor,  in  double  the 
amount  of  the  duties  so  estimated,  conditioned  for  the 
payment  of  the  duties  on  such  merchandise,  ascertained 
as  hereinafter  directed;  and  the  surveyor  shall  forthwith 
notify  the  collector  at  the  port  of  entry  for  the  collection 
district  to  which  such  port  of  delivery  is  attached,  of  the 
same,  by  forwarding  to  him  a  copy  of  bond  and  schedule. 
{See  Act  June  20,  1876,  post.) 

Sec.  2826.  The  importer,  or  his  agent,  may  enter  mer- 
chandise at  the  port  of  entry  for  the  collection-district  into 
which  it  is  to  be  imported  in  the  usual  manner;  and  the 
collector  shall  grant  a  permit  for  the  landing  thereof,  and 
cause  the  duties  to  be  ascertained  as  in  other  cases,  the 
goods  remaining  in  the  custody  of  the  collector  until  re- 
shipped  for  the  place  of  destination.  The  collector  shall 
certify  to  the  surveyor  at  such  place  the  amount  of  such 
duties,  which  the  surveyor  shall  enter  on  the  margin  of  the 


ENTRY  OF  MERCHANDISE.  21 

bond  given  to  secure  the  same;  and  the  merchandise  shall 
be  delivered  by  the  collector  to  the  agent  of  the  importer 
or  consignee,  duly  authori2;ed  to  receive  the  same,  for 
shipment  to  the  place  of  destination. 

Sec.  2827.  The  master  or  conductor  of  every  vessel  or 
vehicle  in  which  such  merchandise  shall  be  transported, 
shall,  previously  to  departure  from  the  port  of  entry,  de- 
liver to  the  collector  duplicate  manifests  of  such  merchan- 
dise, specifying  the  marks  and  numbers  of  every  case,  bag, 
box,  chest,  or  package,  containing  the  same,  with  the  name 
and  place  of  residence  of  every  importer  or  consignee  of 
such  merchandise,  and  the  quantity  shipped  to  each,  to  be 
by  him  subscribed,  and  to  the  truth  of  which  he  shall 
swear,  and  that  the  merchandise  has  been  received  on 
board  his  vessel  or  vehicle,  stating  the  name  of  the  agent 
who  shipped  the  same;  and  the  collector  shall  certify  the 
facts,  on  the  manifests,  one  of  which  he  shall  return  to  the 
master,  with  a  permit  thereto  annexed,  authorizing  him  to 
proceed  to  the  place  of  his  destination. 

Sec.  2828.  If  any  vessel  or  vehicle  having  such  mer- 
chandise on  board  shall  depart  from  the  port  of  entry 
without  having  complied  with  the  provisions  of  the  pre- 
ceding section,  the  master  or  conductor  thereof  shall  be 
liable  to  a  penalty  of  five  hundred  dollars. 

Sec.  2829.  The  master  or  conductor  of  any  such  vessel 
or  vehicle  arriving  at  either  of  the  ports  named  in  sections 
twenty-eight  hundred  and  sixteen  to  twenty-eight  hundred 
and  twenty-four,  inclusive,  on  board  of  which  merchandise 
shall  have  been  shipped  at  such  port  of  entry,  shall,  within 
eighteen  hours  next  after  the  arrival,  and  previously  to 
unloading  any  part  of  such  merchandise,  deliver  to  the 
surveyor  of  such  port  the  manifest  of  the  same,  certified 
by  the  collector,  at  the  port  of  entry,  and  shall  make  oath 
before  the  surveyor  that  there  was  not,  when  he  departed 
from  the  port  of  entry,  any  more  or  other  merchandise  on 
board  such  boat,  vessel,  or  vehicle  so  imported  than  is 
therein  mentioned.  If  the  master  of  such  vessel  or  vehicle 
shall  neglect  or  refuse  to  deliver  the  manifest  within  the 
time  herein  directed,  he  shall  be  liable  to  a  penalty  of  one 
hundred  dollars. 

Sec.  2830.  The  surveyor  at  the  port  of  delivery  shall 
cause  the  casks,  bags,  boxes,  chests,  or  packages,  to  be 
inspected,  and  compared  with  the  manifests,  and  the  same 
being  identified  he  shall  grant  a  permit  for  unloading  the 
same,  or  such  part  thereof  as  the  master  or  conductor  shall 
request;  and  when  a  part  only  of  such  merchandise  is 
intended  to  be  landed  the  surveyor  shall  make  an  indorse- 


22         Title  34— REVISED  STATUTES— Ch.  4. 

ment  on  the  back  of  the  manifests,  designating  such  part, 
specifying  the  articles  to  be  landed,  and  shall  return  the 
manifests  to  the  master  or  conductor,  indorsing  thereon  his 
permission  to  such  vessel  or  vehicle  to  proceed  to  the  place 
of  its  destination. 

Sec.  2831.  The  collector  at  such  port  of  entry  shall 
permit  no  entry  to  be  made  of  merchandise,  where  the 
duty  on  the  same  shall  exceed  the  amount  of  the  bond 
deposited  with  the  surveyor,  nor  shall  the  surveyor  receive 
the  bond  of  any  person  for  a  sum  less  than  fifty  dollars. 
When  the  bond  has  been  completed,  and  the  actual  amount 
of  duty  ascertained  and  certified  on  the  margin,  the  sur- 
veyor of  the  port  where  the  bond  is  taken  shall  collect  said 
duties  and  paj^  the  same  into  the  Treasury  of  the  United 
States. 

Vessels  bound  for  Natchez  or  Vicksbur^. 

Sec.  2832.  All  vessels  proceeding  to  the  ports  of  Natchez 
or  Vicks burgh  from  any  foreign  port  shall  stop  and  report 
their  arrival  at  the  port  of  New  Orleans;  and  before  any 
such  vessel  shall  proceed  on  her  voyage  to  Natchez  or 
Vicksburgh  the  collector  for  the  district  of  New  Orleans 
shall  order  on  board  any  such  vessel  a  custom-house  officer, 
who  shall  remain  on  board  such  vessel  until  her  arrival  at 
Natchez  or  Vicksburgh.  Such  custom-house  officer  shall 
take  possession  of  and  safely  keep  all  the  papers  belong- 
ing to  such  vessel  having  relation  to  the  freight  or  cargo 
on  board,  which  papers  he  shall  deliver  to  the  collector  at 
Natchez  or  Vicksburgh  immediately  after  his  arrival  at 
that  port;  and  any  such  vessel,  which  shall  depart  from 
New  Orleans  without  such  custom-house  officer  on  board, 
shall  be  subject  to  all  the  pains  and  penalties  provided  for 
by  law  for  a  violation  of  the  revenue  laws. 

Sec.  2833.  The  expenses  of  the  custom-house  officer 
who  may  be  put  on  board  any  such  vessel  bound  for 
Natchez  or  Vicksburgh  at  New  Orleans,  from  the  time  of 
his  being  put  on  board  until  his  return  to  New  Orleans,, 
shall  be  paid  by  the  owner  of  such  vessel. 

Vessels  bound  for  any  District  in  Connecticut  or  for 
Burlington. 

Sec.  2834.  The  master  of  any  vessel  bound  to  any  dis- 
trict in  Connecticut,  through  or  by  the  way  of  Sandy  Hook, 
shall,  before  he  passes  the  port  of  New  York,  and  imme- 
diately after  his  arrival,  deposit  with  the  collector  for  the 
district  of  New  York  a  true  manifest  of  the  cargo  on  board 
such  vessel.  The  master  of  any  vessel  bound  to  the  dis- 
trict of  Burlington,  shall,  before  he  passes  the  port  of 
Philadelphia,   and  immediately  after   his  arrival,  deposit 


ENTRY  OF  MERCHANDISE.  23 

with  the  collector  thereof  a  like  manifest;  and  the  col- 
lector shall,  after  registering  the  manifest,  transmit  the 
same,  duly  certified  to  have  been  so  deposited,  to  the  officer 
with  whom  the  entries  are  to  be  made;  and  the  collectors 
and  surveyors,  respectively,  may,  whenever  they  judge  it 
to  be  necessary  for  the  security  of  the  revenue,  put  an 
inspector  of  the  customs  on  board  any  vessel,  to  accom- 
pany the  same  until  her  arrival  at  the  first  port  of  entry  or 
delivery,  in  the  district  to  which  such  vessel  may  be 
destined.  If  the  master  of  any  vessel  shall  neglect  or 
omit  to  deposit  a  manifest  as  herein  prescribed,  or  shall 
refuse  to  receive  an  inspector  of  the  customs  on  board,  as 
the  case  requires,  he  shall  forfeit  and  pay  five  hundred 
dollars,  to  be  recovered  with  cost  of  suit,  one-half  for  the 
use  of  the  officer  with  whom  such  manifest  ought  to  have 
been  deposited,  and  the  other  half  to  the  use  of  the  col- 
lector of  the  district  to  which  such  vessel  may  be  bound. 
If,  however,  the  manifest  shall,  in  either  of  the  above 
cases,  have  been  previously  delivered  to  any  officer  of  the 
customs,  pursuant  to  the  provisions  hereinafter  made  in 
that  behalf,  the  depositing  of  a  manifest  shall  not  be  neces- 
sary.    (See  §2,  Act  jfune  22,  id>'] ^^  post.) 

Yessels  bound  up  James  River. 

Sec.  2835.  Vessels  bound  up  James  River,  in  the  State 
of  Virginia,  shall  not  be  required  to  stop  in  Hampton 
Roads  to  deposit  a  manifest  with  the  collector  at  Norfolk. 
But  the  master  of  the  revenue-cutter  stationed  at  Norfolk 
shall,  under  the  orders  of  the  Secretary  of  the  Treasury, 
board  all  such  vessels,  and  indorse  their  manifests,  and 
place  an  officer  on  board  of  each  vessel  bound  up  James 
River,  having  a  cargo  from  a  foreign  port.  If,  however, 
there  is  no  revenue-cutter  on  that  station  for  the  purpose 
of  boarding  vessels,  or  when  the  state  of  the  weather  may 
be  such  as  to  render  it  impracticable  to  send  an  officer  on 
board  any  vessel  bound  up  James  River,  having  a  cargo 
from  a  foreign  port,  the  captain  shall  deposit,  with  the 
surveyor  at  Hampton,  a  cop)^  of  the  manifest  of  the  cargo 
on  board  such  vessel. 

Masters  of  vessels  from  foreign  ports  will  no  longer  be  required, 
under  this  section,  2835,  to  deposit  manifests  with  the  customs 
officers  stationed  at  Hampton,  but  will  sufficiently  comply  with 
the  law  by  presenting  their  manifests  and  copies  to  the  first 
customs-revenue  officer  boarding  them,  as  provided  by  section 
2814  (T.  D.  5278). 

Vessels  bound  for  Petersburgh  or  Rielimond. 

Sec.  2836.  The  master  of  any  vessel  arriving  within  the 
districts  of  Petersburgh  or  Richmond,  laden  with  mer- 
chandise, belonging  or  consigned  to  persons  resident  within 


24         Title  34— REVISED  STATUTES— Ch.  4. 

both  the  districts,  shall  make  entry  of  such  vessel,  in 
manner  already  prescribed  by  law,  with  the  collector  of 
that  district  wherein  the  owner  or  consignee,  or  the  hus- 
band or  acting  managers  of  such  vessel,  shall  actually 
reside;  and  the  master  shall,  at  the  time  of  making  the 
entry,  deliver  a  duplicate  manifest  of  the  cargo  to  the 
collector,  whose  dut}^  it  shall  then  be  to  certify  the  same 
as  a  true  copy,  and  to  transmit  it  to  the  collector  of  the 
other  district,  and  the  delivery  of  such  merchandise  shall 
be  authorized  by  permits  from  the  collector  of  each  district, 
respectively,  in  which  the  same  has  been  duly  entered 
according  to  law.  No  importer,  owner,  or  consignee  of 
merchandise,  residing  in  either  district,  shall,  however,  be 
admitted  to  make  an  entry  of  such  merchandise  with  the 
collector  of  the  district  in  which  such  importer,  owner,  or 
consignee  does  not  reside.  All  entries,  moreover,  for 
merchandise,  made  by  agents,  for  persons  residing  in  other 
districts,  shall  be  made  with  the  collector  of  the  district 
in  which  such  vessel  may  discharge. 

Inyoices,  what  to  Contain. 

Sec.  2837.  AlII  invoices  shall  be  made  out  in  the  weights 
or  measures  of  the  country  or  place  from  which  the  impor- 
tation is  made,  and  shall  contain  a  true  statement  of  the 
actual  weights  or  measures  of  such  merchandise,  without 
any  respect  to  the  weights  or  measures  of  the  United 
States.     {See  §2,  Act  jfime  10,  1890,  post.) 

Secs.  2838  AND  2839.  (Relating  to  the  currency  used 
and  fraudulent  cost  in  invoice).  Repealed  by  Act  June  10, 
1890,  Sec.  29.     See  §§2,  3  and  8  of  said  Act. 

Collector  to  take  possession  of  Merchandise  when  Inyoice 
is  not  Correct. 

Sec.  2840.  In  every  case  in  which  a  collector  shall 
suspect  that  any  merchandise  is  not  invoiced  at  a  sum 
equal  to  that  for  which  it  has  usually  been  sold  in  the  place 
or  country  from  whence  it  was  imported,  he  shall  take  the 
merchandise  into  his  possession,  and  retain  the  same 
with  reasonable  care,  at  the  risk  and  expense  of  the  owner 
or  consignee,  until  its  value  at  the  time  and  place  of  im- 
portation has  been  ascertained,  as  in  the  case  of  damaged 
merchandise,  or  of  merchandise  not  accompanied  with  an 
invoice,  and  until  the  duties  arising,  according  to  such 
valuation,  have  been  paid,  or  secured  to  be  paid.  But  in 
case  of  a  prosecution  for  forfeiture,  such  appraisement  shall 
not  exclude  other  proof,  upon  the  trial,  of  the  actual  cost 
of  the  merchandise  at  the  place  of  exportation.  (See  Act 
June  TO,  \'8>go,  post,) 


ENTRY  OF  MERCHANDISE.  25 

Sec.  2841.  (Relating  to  oaths  to  invoices.)  Repealed  by 
Act  June  lo,  1890,  §29.     See  §5  of  said  Act. 

Bond  for  Production  of  Invoice  and  Owners  Oath. 

Sec.  2842.  No  merchandise  subject  to  ad-valorera  duty 
imported  into  the  "''Jnited  States,  and  belonging  to  a  person 
residing  in  the  United  States,  but  at  the  time  absent  from 
the  place  where  the  merchandise  is  intended  to  be  entered, 
shall  be  admitted  to  an  entry,  unless  the  importer,  con- 
signee, or  agent,  shall  previously  give  bond,  the  form 
of  which  shall  be  prescribed  by  the  Secretary  of  the 
Treasury,  with  sufficient  sureties,  to  produce,  within  four 
months,  to  the  collector  of  the  port  where  the  merchandise 
may  be,  the  invoice  of  the  same,  duly  certified,  according 
to  the  circumstances  of  the  case,  by  the  oath  of  the  owner, 
or  one  of  the  owners;  which  oath  shall  be  administered  by 
a  collector,  if  there  is  any  in  the  place  where  the  owner 
may  be;  or,  if  there  is  none,  by  some  public  officer  duly 
authorized  to  administer  oaths.  {See  Act  June  20,  1876, 
§5  Act  June  10,  1890,  post,  and  §2848  R.  S.), 

The  prescribed  bond  is  required  only  when  the  owner  is  absent 
from  the  port  of  entry,  but  is  within  the  United  States.  If  absent 
beyond  the  seas  his  agent  can  make  entry  (T.  D.  833). 

Sec.  2843.  (Relating  to  authentication  of  invoices.) 
Repealed  by  Act  June  10,  1890,  §29.     See  §3  of  said  Act. 

Authentication  of  Invoices  wliere  no  Consulate. 

Sec.  2844.  If  there  is  no  consul  or  commercial  agent  of 
the  United  States  in  the  country  from  which  such  mer- 
chandise was  imported,  the  authentication  required  by  the 
preceding  section  shall  be  executed  by  a  consul  of  a  nation 
at  the  time  in  amity  with  the  United  States,  if  there  is  any 
such  residing  there;  and  if  there  is  no  such  consul  in  the 
country  the  authentication  shall  be  made  by  two  respectable 
merchants,  if  any  there  be,  residing  in  the  port  from  which 
the  merchandise  shall  have  been  imported.  {See  §3  Act 
jFune  10,  1890,  post.) 

Sec.  2845.  (Relating  to  oath  to  invoice  when  manufac- 
turer is  owner.)  Repealed  by  Act  of  June  10,  1890,  §  29. 
^^^  §3  <^/  ^<^id  Act. 

Oath  to  Invoices  hy  legal  representative.* 

Sec.  2846.  Whenever  merchandise  subject  to  ad-valoreni 
duty  belongs  to  the  estates  of  deceased  persons  or  of  per- 
sons insolvent  who  have  assigned  the  same  for  the  benefit 
of  their  creditors,  the  oaths  to  invoices  may  be  adminis- 
tered to  the  executor  or  administrator,  or  to  the  assignee, 
of  such  persons.     {See  §5,  Act  jfune  lo,  1890,  post.) 


26         Title  34— REVISED  vSTATUTES— Ch.  4. 

Secretary  may  admit  goods  notwithstanding  want  of  Invoice. 

Sec.  2847.  Whenever  merchandise  subject  to  ad-valorem 
dut3^  is  imported  belonging  to  a  person  not  residing  in  the 
United  States,  not  accompanied  with  an  invoice  verified 
and  authenticated  as  required  b}^  the  preceding  sections,  or 
whenever  it  is  not  practicable  to  make  such  oath,  or  when- 
ever there  is  an  immaterial  informality  in  the  oath  or 
authentication  taken,  or  whencA^er  the  collector  of  the  port 
at  which  the  merchandise  is  has  certified  his  opinion  to  the 
Secretary  of  the  Treasury  that  no  fraud  was  intended  in 
the  invoice  of  the  merchandise,  the  Secretary  of  the  Trea- 
sury may  admit  the  same  to  an  entry.  But  he  shall  in  no 
case  admit  any  merchandise  to  an  entry  where  there  is  just 
ground  to  suspect  that  a  fraud  on  the  revenue  was  intended. 

Bond  to  produce  Invoice  required. 

Sec.  2848.  The  consignee,  importer,  or  agent  shall, 
previous  to  an  entry  allowed  under  the  preceding  section, 
give  bond,  the  form  whereof  shall  be  prescribed  by  the 
Secretary  of  the  Treasury,  with  sufficient  sureties,  to  pro- 
duce the  invoice,  if  the  same  be  practicable,  duly  verified 
and  authenticated,  within  eight  months  from  the  time  of 
entry,  if  the  merchandise  was  imported  from  any  port  on 
this  side,  and  within  eighteen  months,  if  from  any  port 
beyond  the  Cape  of  Good  Hope,  or  Cape  Horn,  or  from  the 
Cape  of  Good  Hope.  (See  §2842  R.  S.  and  Act  June  20, 
1876,  post.) 

Oatli  where  one  of  Owners  resides  abroad. 

Sec.  2849.  In  all  cases  where  merchandise  subject  to 
ad-valorem  duty  belongs  in  part  to  a  person  residing  in  the 
United  States,  and  in  part  to  a  person  residing  out  of  the 
United  States,  the  oath  of  one  of  the  owners  residing  in 
the  United  States  shall  be  sufficient  to  admit  the  same  to 
an  entry.  In  all  cases,  however,  where  the  merchandise 
was  manufactured,  in  whole  or  in  part,  by  any  one  of  the 
owners,  residing  out  of  the  United  States,  the  same  shall 
not  be  so  admitted  to  any  entry,  unless  the  invoice  has 
been  verified  and  authenticated  by  such  manufacturer  in 
the  manner  prescribed  in  section  twenty-eight  hundred  and 
forty-five.     \See  §§3,  5,  and%  Act  jf line  10,  1890,  post.) 

Effect  of  omission  of  Oath  to  Invoices. 

Sec.  2850.  "Whenever  the  invoice  of  merchandise  be- 
longing to  a  person  not  residing  in  the  United  States  has 
not  been  duly  verified  and  authenticated,  and,  upon  appli- 
cation to  the  Secretary  of  the  Treasury,  the  merchandise 
has  been  refused  an  entry,  the  same  shall  be  deemed  sus- 
pected. 


ENTRY  OF  MERCHANDISE.  27 

Consular  fees  for  verification  of  Invoices. 

Sec.  2851.  For  every  verification  of  an  invoice  and  cer- 
tificate before  a  consul  or  commercial  agent,  such  consul 
or  commercial  agent  shall  be  entitled  to  demand  and  re- 
ceive from  the  person  making  the  same,  a  fee  of  two  dol- 
lars and  fifty  cents.  But  each  shipper  shall  have  the  right 
to  include  all  articles  shipped  by  hinj  in  the  same  invoice. 

Certificate  upon  Invoice. 

Sec.  2852.  When  any  merchandise  is  admitted  to  an 
entry  upon  invoice,  the  collector  of  the  port  in  which  the 
same  is  entered  shall  certify  the  same  under  his  ofiScial 
seal;  and  no  other  evidence  of  the  value  of  such  merchan- 
dise shall  be  admitted  on  the  part  of  the  owner  thereof,  in 
any  court  of  the  United  States,  except  in  corroboration  of 
such  entry. 

Secs.  2853  and  2854.  (Relating  to  preparation  and  dec- 
laration to  invoices.)  Repealed  by  Act  June  lo,  1890,  §29. 
See  §§2  and  3  of  said  Act. 

Endorsement  of  Destination  upon  Invoice. 

Sec.  2855.  The  person  so  producing  such  invoice  shall 
at  the  same  time  declare  to  such  consul,  vice-consul,  or 
commercial  agent,  the  port  in  the  United  States  at  which 
it  is  intended  to  make  entry  of  merchandise;  whereupon 
the  consul,  vice-consul,  or  commercial  agent  shall  indorse 
upon  each  of  the  triplicates*  a  certificate,  under  his  hand 
and  official  seal,  stating  that  the  invoice  has  been  produced 
to  him,  with  the  date  of  such  production,  and  the  name 
of  the  person  by  whom  the  same  was  produced,  and  the 
port  in  the  United,  States  at  which  it  shall  be  the  declared 
intention  to  make  entry  of  the  merchandise  therein  men- 
tioned. The  consul,  vice-consul,  or  commercial  agent 
shall  then  deliver  to  the  person  producing  the  same,  one 
of  the  triplicates,  to  be  used  in  making  entry  of  the  mer- 
chandise; shall  file  another  in  his  office,  to  be  there  care- 
fully preserved;  and  vShall,  as  soon  as  practicable,  transmit 
the  remaining  one  to  the  collector  of  the  port  of  the 
United  States  at  which  it  shall  be  declared  to  be  the  in- 
tention to  make  entry  of  the  merchandise. 

Sec.  2856.  (Relating  to  invoices  when  authenticated  in 
adjacent  foreign  countries.)  Repealed  by  Act  June  10, 
1890.  §29. 

Change  of  Destination. 

Sec.  2857.  Whenever,  from  a  change  of  the  destination  of 
any  merchandise,  after  the  production  of  the  invoice 
thereof  to  the  consul,  vice-consul,  or  commercial  ag:ent, 

*See  note  i,  section  2857. 


28         Title  34— REVISED  STATUTES— Ch.  4. 

or  from  other  cause,  the  triplicate  transmitted  to  the  col- 
lector of  the  port  to  which  such  merchandise  was  originally 
destined,  is  not  received  at  the  port  where  the  same  actually 
arrives,  and  where  it  is  desired  to  make  entry  thereof,  the 
merchandise  may  be  admitted  to  an  entry  on  the  execution 
by  the  owner,  consignee,  or  agent,  of  a  bond,  with  suffi- 
cient security,  in  double  the  amount  of  duty  apparently 
due,  conditioned  for  the  payment  of  the  duty  which  shall 
be  found  to  be  actually  due  thereon.  The  collector  of  the 
port  where  such  entry  shall  be  made  shall  immediately 
notify  the  consul,  vice-consul,  or  commercial  agent  to 
whom  such  invoice  has  been  produced,  to  transmit  to  such 
collector  a  certified  copy  thereof;  and  such  consul,  vice- 
consul,  or  commercial  agent  shall  transmit  the  same  accord- 
ingly without  delay;  and  the  duty  shall  not  be  finally 
liquidated  until  such  triplicate,  or  a  certified  copy  thereof, 
shall  have  been  received.  Such  liquidation,  however, 
shall  not  be  delayed  longer  than  eighteen  months  from  the 
time  of  making  such  entry. 

1.  Section  2  of  the  Act  of  June  10,  1890,  reqiii-res  invoices  to  be 
made  in  quadruplicate  where  goods  are  intended  for  immediate 
transportation  without  appraisement.  (See  also  section  4,  Act  of 
June  10,  1880,  and  T.  D.  10302.) 

2.  The  importer  is  not  required  to  give  bond  to  produce  the 
triplicate  invoice,  (T.  D.  2053.) 

3.  Where  destination  is  changed  the  Collector  to  whom  the 
invoice  has  been  sent,  may  upon  notice  forward  it  to  the  final  port 
of  entry,  (T.  D.  11430.) 

Sec.  2858.  (Relating  to  entry  in  absence  of  invoice.) 
Repealed  by  Act  June  10,  1890,  Sec.  29.  See  §4  of  said 
Act. 

Countries  excepted  from  foregoing  provisions,  and  Entry  of 
Mercliandise  under  $100  Valuation,  how  made. 

Sec.  2859.  The  six  preceding  sections  shall  not  apply  to 
countries  where  there  is  no  consul,  vice-consul,  or  com- 
mercial agent  of  the  United  States.  And  whenever  the 
value  of  the  imported  merchandise  does  not  exceed  one 
hundred  dollars,  the  collector  may  admit  it  to  entry  with- 
out the  production  of  the  triplicate  invoice,  and  without 
submitting  the  question  to  the  Secretary  of  th'e  Treasury, 
if  he  is  satisfied  that  the  neglect  to  produce  such  invoice 
was  unintentional  and  that  the  importation  was  made  in 
good  faith,  and  without  any  purpose  of  defrauding  or 
evading  the  revenue  laws.     {See  §2844.) 

All  bona  fide  importations  of  less  than  |ioo  in  value  may  be 
admitted  to  entry,  without  certified  invoices,  and  without  requiring 
bonds  for  their  subsequent  production,  unless  the  collector  has 
good  reasons  to  believe  that  the  importation  was  purposely  broken 
up  into  small  values,  (T.  D.  7099,  10293,  10579,  ii457>  12420,  12472.) 


ENTRY  OF  MERCHANDISE.  29 

Sec.  2860.  (Relating  to  prohibition  of  entry  without 
invoice.)  Repealed  by  Act  June  lo,  1890,  §29.  See  §§2,  3, 
4  and  8  of  said  Act. 

Restrictions  on  granting  Consular  certificates. 

Sec.  2861.  No  consular  officer  of  the  United  States  shall 
grant  a  certificate  for  merchandise  shipped  from  countries 
adjacent  to  the  United  States,  which  have  passed  a  con- 
sulate after  purchase  for  shipment. 

Consul  to  exact  proof  of  Invoice. 

Sec.  2862.  All  consular  officers  are  hereby  authorized  to 
require,  before  certifying  any  invoice  under  the  provisions 
of  the  preceding  sections,  satisfactory  evidence,  either  by 
the  oath  of  the  person  presenting  such  invoice  or  other- 
wise, that  such  invoices  are  correct  and  true.  In  the  ex- 
ercise of  the  discretion  hereby  given,  the  consular  officers 
shall  be  governed  by  such  .general  or  special  regulations  or 
instructions  as  may  from  time  to  time  be  established  or 
given  by  the  Secretary  of  State. 

Consuls  to  report  fraudulent  practices. 

Sec.  2863.  All  consuls  and  commercial  agents  of  the 
United  States  having  any  knowledge  or  belief  of  any  case 
or  practice  of  any  person  who  obtains  verification  of  any 
invoice  whereby  the  revenue  of  the  United  States  is  or 
may  be  defrauded,  shall  report  the  facts  to  the  collector  of 
the  port  where  the  revenue  is  or  may  be  defrauded,  or  to 
the  Secretary  of  the  Treasurv.  (See  note  4  ^^  h  ^f  ^^^ 
June  10,  1890, /<?j/.) 

Punishment  for  attempting  to  pass  false  Invoices. 

Sec.  2864.  If  any  owner,  consignee,  or  agent  of  any 
merchandise  shall  knowingly  make,  or  attempt  to  make, 
an  entry  thereof  by  means  of  any  false  invoice,  or  false 
certificate  of  a  consul,  vice-consul,  or  commercial  agent, 
or  of  any  invoice  which  does  not  contain  a  true  statement 
of  all  the  particulars  hereinbefore  required,  or  by  means 
of  any  other  false  or  fraudulent  document  or  paper,  or  of 
any  other  false  or  fraudulent  practice  or  appliance  whatso- 
ever, such  merchandise  or  the  value  thereof  shall  be  for- 
feited. 

Repealed  by  Section  12,  Act  June  22,  1874,  (United  States  vs. 
Auffmordt,  122  U.  S.,  197,)  see  Supplement  to  R.  S.,  Vol.  I.,  2d 
Ed.,  page  34. 

Sec.  2865.  If  any  person  shall  knowingly  and  willfully, 
with  intent  to  defraud  the  revenue  of  the  United  States, 
smuggle,  or  clandestinely  introduce,  into  the  United  States, 
any  goods,  wares,  or  merchandise,  subject  to  duty  by  law, 
and  which  should  have  been  invoiced,  without  paying  or 


30         Title  34— REVISED  STATUTES— Ch.  4. 

accounting  for  the  duty,  or  shall  make  out  or  pass,  or 
attempt  to  pass,  through  the  custom-house  any  false, 
forged,  or  fraudulent  invoice,  every  such  person,  his,  her, 
or  their  aiders  and  abettors,  shall  be  deemed  guilty  of  a 
misdemeanor,  and  on  conviction  thereof  shall  be  fined  in 
any  sum  not  exceeding  five  thousand  dollars,  or  impris- 
oned for  any  term  of  time  not  exceeding  two  years,  or  both, 
at  the  discretion  of  the  court.  (See  §13,  Act  June  22,  1874, 
and  §9,  Act  June  10,  1890,  post.) 

Repealed  by  §12,  Act  June  22,  1874.  See  Supp.  to  R.  S.,  Vol.  i, 
2d  Ed.  page  34. 

Merchandise  for  British  Possessions  and  vice  versa. 

Sec.  2866.  From  the  date  of  the  President's  Proclama- 
tion declaring  that  he  has  evidence  that  the  Imperial  Par- 
liament of  Great  Britain,  the  Parliament  of  Canada,  and 
the  legislature  of  Prince  Edward's  Island  have  passed  laws 
on  their  part  to  give  effect  to  the  provisions  of  the  treaty 
of  Washington  of  May  eighth,  eighteen  hundred  and  sev- 
enty-one, as  contained  in  articles  eighteen  to  twenty-five 
inclusive,  and  article  thirty  of  said  treaty,  and  so  long  as 
said  articles  remain  in  force,  according  to  the  terms  and 
conditions  of  article  thirty-third  of  said  treaty,  all  goods, 
wares,  or  merchandise  arriving  at  the  ports  of  New  York, 
Boston,  and  Portland,  and  any  other  ports  in  the  United 
States  which  have  been,  or  may  from  time  to  time  be, 
specially  designated  by  the  President  of  the  United  States 
and  destined  for  Her  Britannic  Majesty's  possessions  in 
North  America,  maybe  entered  at  the  proper  custom-house 
and  conveyed  in  transit,  without  the  payment  of  duties,, 
through  the  territory  of  the  United  States,  under  such 
rules,  regulations,  and  conditions  for  the  protection  of  the 
revenue  as  the  Secretary  of  the  Treasury  may,  from  time 
to  time,  prescribe;  and,  under  like  rules,  regulations,  and 
conditions,  goods,  wares,  or  merchandise  may  be  conveyed 
in  transit,  without  the  payment  of  duties,  from  such  pos- 
sessions, through  the  territory  of  the  United  States,  for 
export  from  the  said  ports  of  the  United  States.  [See  §3006. ) 

The  purpose  of  this  section  was  to  give  effect  to  the  provisions 
of  articles  18  to  25  and  article  30  of  the  Treaty  of  Washington.  By 
the  proclamation  of  the  President  dated  January  31,  1885,  pursuant 
to  the  Joint  Resolution  of  March  3,  1883,  (Supp.  to  R.  S.,  Vol.  i, 
2d  Ed.,  page  422,)  notice  was  given  of  the  abrogation  of  the  said 
articles  of  the  Treaty,  and  that  they  would  cease  to  be  in  force 
from  and  after  July  i,  1885  (T.  D.  7002).  It  would  therefore  seem 
that  §2866  is  now  inoperative,  and  there  has  been  no  legislation 
upon  the  subject  of  the  Treaty  of  Washington  since  the  abrogation 
of  the  articles  above  mentioned.  Pending  the  final  determination 
of  the  question  whether  or  not  the  Treaty  of  Washington  was 
abrogated  under  the  President's  Proclamation  of  January  31,  1875,. 
the  regulations  of  March  30,  1875,  (T.  D.  2171)  will  govern.  (See 
Reg.  1892,  page  196  and  G.  A.  1260.) 


UNLADING. 

(Title  34-Revised  Statutes-Chapter  5.) 

Penalty  for  unladiiii?  without  permit. 

Sec.  2867.  If  after  the  arrival  of  any  vessel  laden  with 
merchandise  and  bound  to  the  United  States,  within  the 
limits  of  any  collection-district,  or  within  four  leagues  of 
the  coast,  any  part  of  the  cargo  of  such  vessel  shall  be 
unladen,  for  any  purpose  whatever,  before  such  vessel  has 
come  to  the  proper  place  for  the  discharge  of  her  cargo, 
or  some  part  thereof,  and  has  been  there  duly  authorized 
by  the  proper  officer  of  the  customs  to  unlade  the  same, 
the  master  of  such  vessel  and  the  mate,  or  other  person 
next  in  command,  shall  respectively  be  liable  to  a  penalty 
of  one  thousand  dollars  for  each  such  offense,  and  the 
merchandise  so  unladen  shall  be  forfeited,  except  in  case 
of  some  unavoidable  accident,  necessity,  or  distress  of 
weather.  In  case  of  such  unavoidable  accident,  necessity, 
or  distress,  the  master  of  such  vessel  shall  give  notice  to, 
and,  together  with  two  or  more  of  the  officers  or  marines 
on  board  such  vessel,  of  whom  the  mate  or  other  person 
next  in  command  shall  be  one,  shall  make  proof  upon  oath 
before  the  collector,  or  other  chief  officer  of  the  customs 
of  the  district,  within  the  limits  of  which  such  accident, 
necessity  or  distress  happened,  or  before  the  collector,  or 
other  chief  officer  of  the  collection-district,  within  the 
limits  of  which  such  vessel  shall  first  afterward  arrive,  if 
the  accident,  necessity,  or  distress  happened  not  within 
the  limits  of  any  district,  but  within  four  leagues  of  the 
coast  of  the  United  States.  The  collector,  or  other  chief 
officer,  is  hereby  authorized  and  required  to  administer 
such  oath. 

Forfeiture  for  unlawful  transfer. 

Sec.  2868.  If  any  merchandise,  so  unladen  from  on 
board  any  such  vessel,  shall  be  put  or  received  into  any 
other  vessel,  except  in  the  case  of  such  accident,  necessity, 
or  distress,  to  be  so  notified  and  proved,  the  master  of  any 
such  vessel  into  which  the  merchandise  shall  be  so  put  and 
received,    and   every   other    person   aiding   and   assisting 


32         Title  34— REVISED  STATUTES— Ch.  5. 

therein,  shall  be  liable  to  a  penalty  of  treble  the  value  of 
the  merchandise,  and  the  vessel  in  which  they  shall  be  so 
put  shall  be  forfeited.     {See  Act  February  8,  i)id>if  post.) 

Permits. 

Sec.  2869.  As  amended  by  Act  June  5,  1894.  The  col- 
lector jointly  with  the  naval  officer,  if  any,  or  alone  where 
there  is  none,  shall,  according  to  the  best  of  his  or  their 
judgment  or  information,  make  a  gross  estimate  of  the 
amount  of  the  duties  on  the  merchandise  to  which  the 
entry  of  any  owner  or  consignee,  his  factor  or  agent,  shall 
relate,  which  estimate  shall  be  indorsed  upon  such  entry 
and  signed  by  the  officer  making  the  same.  The  amount 
of  the  estimated  duties  having  first  been  paid,  or  secured 
to  be  paid,  pursuant  to  the  provisions  of  this  Title,  the 
collector  shall,  together  with  the  naval  officer,  where  there 
is  one,  or  alone  where  there  is  none,  grant  a  permit  to 
deliver  the  merchandise,  whereof  entry  has  been  so  made, 
and  then,  and  not  before,  it  shall  be  lawful  to  deliver  the 
merchandise. 

What  a  permit  must  state. 

Sec.  2870.  All  permits  shall  specify,  as  particularly  as 
may  be,  the  merchandise  to  be  delivered,  namely,  the 
number  and  description  of  the  packages,  whether  trunk, 
bale,  chest,  box,  case,  pipe,  hogshead,  barrel,  keg,  or  any 
other  packages  whatever,  with  the  mark  and  number  of 
each  package,  and,  as  far  as  circumstances  will  admit,  the 
contents  thereof,  together  with  the  names  of  the  vessel  and 
master,  in  which  and  the  place  from  whence  they  were 
imported;  and  no  merchandise  shall  be  delivered  by  any 
inspector  or  other  officer  of  the  customs  that  does  not  fully 
agree  with  the  description  thereof  in  such  permit. 

License  to  unload  at  night. 

Sec.  2871.  The  collector  of  customs,  with  the  concur- 
rence of  the  naval  officer,  where  there  is  one,  of  any  port 
at  which  a  steamship  from  a  foreign  port  or  place  may 
arrive,  upon  or  after  the  issuing  of  a  general  order,  shall 
grant,  upon  proper  application  therefor,  a  special  license 
to  unlade  the  cargo  of  said  vessel  at  night,  that  is  to  say, 
between  sunset  and  sunrise,  but  before  any  such  special 
license  is  granted,  the  master,  agents,  or  consignees  of  the 
vessel  shall  execute  and  deliver  to  the  collector  a  good  and 
sufficient  bond,  to  be  approved  by  him,  conditioned  to 
indemnity  and  save  the  collector  harmless  from  any  and  all 
losses  and  liabilities  which  may  occur  or  be  occasioned  by 
reason  of  the  granting  of  such  special  license.  And  any 
liability  of  the  master  or  owner  of  any  such  steamship  to 
the  owner  or  consignee  of  any  merchandise  landed  from 


UNLADING.  33 

her  shall  not  be  affected  by  the  granting  of  such  special 
license  or  of  any  general  order,  but  such  liabilily  shall  con- 
tinue until  the  merchandise  is  properly  removed  from  the 
dock  whereon  the  same  may  be  landed.  The  collector, 
under  such  general  regulations  as  the  Secretary  of  the 
Treasury  may  prescribe,  shall  fix  a  uniform  and  reasonable 
rate  of  compensation  for  like  service,  to  be  paid  by  the 
master,  owner,  or  consignee,  whenever  such  special  license 
is  granted,  and  shall  collect  and  distribute  the  same  among 
the  inspectors  assigned  to  superintend  the  unlading  of  the 
cargo. 

For  regulations  as  to  unloading  fish  and  perishable  fruits,  see  T. 
D.  8418,  7727,  11271. 

Time  of  deliyery. 

Sec.  2872.  Except  as  authorized  by  the  preceding  sec- 
tion, no  merchandise  brought  in  any  vessel  from  any  foreign 
port  shall  be  unladen  or  delivere*d  from  such  vessel  within 
the  United  States  but  in  open  day— that  is  to  say,  between 
the  rising  and  the  setting  of  the  sun — except  by  special 
license  from  the  collector  of  the  port,  and  naval  officer  of 
the  same,  where  there  is  one,  for  that  purpose,  nor  at  any 
time  without  a  permit  from  the  collector,  and  naval  officer, 
if  any,  for  such  unlading  or  delivery.  Amended  by  Act 
June  26,  1884,  §25  {post). 

Penalty  for  unlawful  delivery. 

Sec.  2873.  If  any  merchandise  shall  be  unladen  or 
delivered  from  any  vessel,  contrary  to  the  preceding  sec- 
tian,  the  master  of  such  vessel,  and  every  other  person 
who  shall  knowingly  be  concerned,  or  aiding  therein,  or 
in  removing,  storing,  or  otherwise  securing  such  merchan- 
dise, shall  each  be  liable  to  a  penalty  of  four  hundred 
dollars  for  each  offense,  and  shall  be  disabled  from  holding 
any  office  of  trust  or  profit  under  the  United  States,  for  a 
term  not  exceeding  seven  years;  and  the  collector  of  the 
district  shall  advertise  the  name  of  such  person  in  a  news- 
paper printed  in  the  State  in  which  he  resides,  within 
twenty  days  after  each  respective  conviction. 

Forfeiture  for  unlawful  delivery. 

Sec.  2874.  All  merchandise,  so  unladen  or  delivered 
contrary  to  the  provisions  of  section  twenty-eight  hundred 
and  seventy-two,  shall  become  forfeited,  and  may  be 
seized  by  any  of  the  officers  of  the  customs;  and  where 
the  value  thereof,  according  to  the  highest  market  price 
of  the  same,  at  the  port  or  district  where  landed,  shall 
amount  to  four  hundred  dollars,  the  vessel,  tackle,  apparel, 
and  furniture  shall  be  subject  to  like  forfeiture  and  seizure. 
3 


34        T1TI.E  34— REVISED  STATUTES— Ch.  5. 

Inspectors. 

ScE.  2875.  The  collector  of  any  district  at  which  any 
vessel  arrives,  immediately  on  her  first  coming  within  such 
district,  or  the  surveyor  of  any  port  where  such  vessel  is. 
may  put  and  keep  on  board  such  vessel,  while  remaining 
within  such  district,  or  in  going  from  one  district  to 
another,  one  or  more  inspectors  to  examine  the  cargo  or 
contents  of  such  vessel,  and  to  superintend  the  deliver 
thereof,  or  of  so  much  thereof  as  shall  be  delivered  within 
the  United  States,  and  to  perform  such  other  duties, 
according  to  law,  as  they  shall  be  directed  by  the  col- 
lector, or  surveyor,  to  perform  for  the  better  securing  the 
collection  of  the  duties.  Only  collectors  shall  have  power, 
however,  to  put  inspectors  on  board  vessels,  to  go  from 
one  district  to  another.     (See  note  §2891.) 

Duties  of  Inspectors. 

Sec.  2876.  The  inspector  shall  make  known  to  the 
master  of  such  vessel  the  duties  he  is  to  perform;  and  shall 
suffer  no  merchandise  to  be  unladen,  or  otherwise  removed 
from  such  vessel,  without  a  permit  in  writing  from  the  col- 
lector of  the  port,  and  naval  officer  thereof,  if  any.  The 
inspector  shall  enter  in  a  book,  to  be  by  him  kept  accord- 
ing to  such  a  form  as  shall  be  prescribed  or  approved  by 
the  collector,  the  name  of  the  person  in  whose  behalf  such 
permits  are  granted,  together  with  the  particulars  therein 
specified,  and  the  marks,  numbers,  kinds,  and  description 
of  the  respective  packages  which  shall  be  unladen  pursu- 
ant thereto,  and  shall  keep  a  like  account  in  the  book  of 
all  merchandise  which,  not  having  been  entered  within  the 
time  limited  by  this  Title,  or  for  some  other  cause,  has 
been  sent  to  the  store  or  warehouse  provided  for  the  recep- 
tion of  such  merchandise;  such  book  shall  be  delivered  to 
the  surveyor  in  the  month  of  January  in  every  year  for  his 
inspection,  and  immediately  after  such  inspection  be  trans- 
mitted by  the  surveyor,  with  such  observations  as  he  may 
think  necessary  thereon,  to  the  soUector,  to  be  deposited 
in  his  office.      {See  note  to  §2891.) 

Delivery  of  Cargo. 

Sec.  2877.  The  inspector  shall  attend  to  the  delivery  of 
the  cargo  under  his  care,  at  all  times  when  the  unlading 
or  delivery  of  merchandise  is  lawful,  particularly  from  the 
rising  to  the  setting  of  the  sun  on  each  day,  Sundays  and 
the  fourth  day  of  July  in  each  year  excepted;  for  which 
purpose  he  shall  constantly  attend  and  remain  on  board  the 
vessel,  the  deliveries  from  which  he  is  to  superintend,  or 
at  any  other  station  where  his  inspection  is  necessary. 
The  inspector  shall  not  quit  such  station  or  place  without 


UNI.ADING.  35 

the  leave  of  the  surveyor  of  the  port  first  obtained,  who 
shall  appoint  another  inspector,  if  he  deems  it  necessary, 
to  supply  tiie  place  of  such  inspector  during  his  absence; 
and  any  inspector  who  shall  neglect  or  in  any  manner  act 
contrary  to  the  duties  hereby  enjoined,  shall  for  the  first 
offense  be  liable  to  a  penalty  of  the  sum  of  fifty  dollars, 
and  for  the  second  offense  shall  be  displaced,  and  be  incap- 
able of  holding  any  station  of  trust  or  profit  under  the 
revenue  laws  of  the  United  States,  for  a  term  not  exceed- 
ing seven  years.     {See  note  to  §2891.) 

Compensation,  &c.,  of  inspectors. 

Sec.  2878.  No  inspector  shall  perform  any  other  duties 
or  service  on  board  any  vessel,  the  superintendence  of 
which  is  committed  to  him,  for  any  person  whatever,  other 
than  what  is  required  by  this  Title,  under  the  penalty  of 
being  disabled  from  acting  any  longer  as  an  inspector  of  the 
customs;  the  wages  or  compensation  of  such  inspector  as 
may  proceed  from  one  district  to  another,  shall  be  defrayed 
by  the  master  of  the  vessel  committed  to  his  care;  every 
inspector  or  other  officer  of  the  revenue,  while  performing 
any  duty  on  board  any  vessel,  not  in  a  port  of  the  United 
States,  discharging  her  cargo,  shall  be  entitled  to  receive 
from  the  master  of  such  vessel  such  provisions  and  accom- 
modations as  are  usually  supplied  to  passengers,  or  as  the 
state  and  condition  of  such  vessel  will  admit,  on  receiving 
therefor  fifty  cents  a  da}^;  and  any  master  of  any  vessel 
who  shall  refuse  such  provisions  and  reasonable  accommo- 
dations shall  be  liable  to  a  penalty  of  one  hundred  dollars. 
{See  §3070.) 

Compensation  of  inspectors  in  case  of  delay. 

Sec.  2879.  If,  by  reason  of  the  delivery  of  the  cargo  in 
several  districts,  more  than  the  term  allowed  by  law  shall 
in  the  whole  be  spent  therein,  the  wages  or  compensation 
of  the  inspector  who  may  be  employed  on  board  of  any 
vessel,  in  respect  to  which  such  term  may  be  so  exceeded, 
shall,  for  every  day  of  such  excess,  be  paid  by  the  master 
or  owner;  and  the  inspector  shall,  previously  to  the  clear- 
ance of  the  vessel,  render  an  exact  account  to  the  collector 
of  all  such  compensation  as  has  been  paid,  or  is  due  and 
payable  by  the  master  or  owner. 

Time  of  unloading. 

Sec.  2880.  Whenever  any  merchandise  shall  be  im- 
ported into  any  port  of  the  Unitsd  States  from  any  foreign 
port,  in  any  vessel,  at  the  expiration  of  eight  working  days, 
if  the  vessel  is  less  than  three  hundred  tons  burden,  and 
within  twelve  working  days,  if  it  is  of  three  hundred  tons 


36        TITI.E  34— REVISED  STATUTES -Ch.  5. 

burden  and  less  than  eight  hundred,  and  within  fifteen 
days,  if  it  is  of  eight  hundred  tons  burden  and  upward,  after 
the  time  within  which  the  report  of  the  master  of  any 
vessel  is  required  to  be  made  to  the  collector  of  the  dis- 
trict, if  there  is  found  any  merchandise  other  than  has 
been  reported  for  some  other  district,  or  some  foreign  port, 
the  collector  shall  take  possession  thereof;  but  with  the 
consent  of  the  owner  or  consignee  of  any  merchandise,  or 
with  the  consent  of  the  owner  or  master  of  the  vessel  in 
which  the  same  may  be  imported,  the  merchandise  may  be 
taken  possession  of  by  the  collector  after  one  day's  notice 
to  the  collector  of  the  district.  All  merchandise  so  taken 
shall  be  delivered  pursuant  to  the  order  of  the  collector 
of  the  district,  for  which  a  certificate  or  receipt  shall  be 
granted.     (T.  D.  13841.) 

Inspectors  must  be  paid  for  over-time  caused  by  cold  weather. 
The  working  days  of  a  vessel  are  to  be  computed  by  excluding 
the  date  of  entry,  legal  holidays  and  Sundays,  and  rainy  or  stormy 
days.     (T.  D.  8887.) 

Tessels  loaded  with  Coal,  Salt,   Sugar,  Hides,  Dyewoods, 
Wool,  or  Jute  Butts. 

Sec.  2881.  As  amended  by  Act  June  3,  1892,  the  limita- 
tion of  time  for  unloading,  prescribed  by  the  preceding 
section,  shall  not  extend  to  vessels  laden  exclusively  with 
coal,  salt,  sugar,  hides,  dyewoods,  wool,  or  jute  butts,  con- 
signed to  one  consignee,  arriving  at  a  port  for  orders;  but 
if  the  master  of  any  such  vessel  requires  a  longer  time  to 
discharge  her  cargo,  the  wages  or  compensation  of  the 
inspector,  for  every  day's  attendance  exceeding  the  num- 
ber of  days  allowed  by  law,  shall  be  paid  by  the  master  or 
owner;  and  thereupon  the  collector  is  hereby  authorized 
and  required  to  allow  such  longer  time,  not  exceeding 
fifteen  days. 

This  section  cannot  be  applied  to  other  similar  bulky  articles. 
(G.  A.  2044.) 

Remoyal  from  wharf. 

Sec.  2882.  No  merchandise,  brought  in  any  vessel,  from 
any  foreign  port  or  place,  requiring  to  be  weighed,  gauged, 
or  measured,  in  order  to  ascertain  the  duties  thereupon, 
shall,  without  the  consent  of  the  proper  ofiicer,  be  removed 
from  any  wharf,  or  place,  upon  which  the  same  may  be 
landed  or  put,  before  the  same  shall  have  been  so  weighed, 
gauged,  or  measured,  and  if  spirits,  wines,  or  sugars, 
before  the  proof  or  quality  and  quantity  thereof  is  ascer- 
tained and  marked  thereon,  by  or  under  the  direction  of 
the  proper  ofiicer;  and  if  any  such  merchandise  shall  be 
removed  from  such  wharf  or  place,  unless  with  the  consent 
of  the  proper  officer,  obtained  before  the  same  has  been  so 
weighed,    gauged,  or  measured,  and  if  spirits,  wines,  or 


UNLADING.  37 

sugars,  before  the  proof  or  quality  and  quantity  has  been 
so  ascertained  and  marked,  the  same  shall  be  forfeited,  and 
may  be  seized  by  any  officer  of  the  customs  or  inspection. 

Indorsement  on  permit  for  landing  Spirits,  &c. 

Sec.  2883.  Every  permit  for  the  unlading  of  spirits* 
wines,  or  any  part  thereof,  shall,  previous  to  such  landing 
or  unlading  thereof,  be  produced  to  the  officer  of  inspec- 
tion, who  shall  record  or  register  in  proper  books  the  con- 
tents thereof,  and  shall  endorse  thereupon  the  word  '*  In- 
spected," the  time  when,  and  his  own  name;  after  which 
he  shall  return  the  permit  to  the  person  by  whom  it  was 
produced,  and  then,  and  not  otherwise,  it  shall  be  lawful  to 
land  the  spirits,  or  wines,  therein  specified;  and  if  spirits 
or  wines  shall  be  landed  without  such  indorsement  upon 
the  permit  granted  for  that  purpose,  the  master  of  the 
vessel  from  which  the  same  shall  have  been  so  landed  shall 
for  every  such  offense  be  liable  to  a  penalty  of  five  hundred 
dollars,  and  the  spirits  or  wines  so  landed  shall  be  forfeited. 

Landing'  Spirits,  &c.,  regulated. 

Sec.  2884.  All  distilled  spirits,  and  wines,  shall  be 
landed  under  the  inspection  of  the  surveyor,  or  other  officer 
acting  as  inspector  of  the  revenue  for  the  port,  and  such  of 
the  inspectors  of  the  customs  as  shall  be  deputed  by  him 
for  that  purpose,  and  not  otherwise,  on  pain  of  forfeiture 
thereof,  for  which  purpose  the  officer  shall  at  all  reason- 
able times  attend.  This  shall  not,  however,  be  construed 
to  exclude  the  inspection  of  any  officer  of  the  customs,  as 
now  or  heretoiore  practiced. 

Marking  casks  and  cases  of  Spirits. 

Sec.  2885.  The  officers  of  inspection  of  any  port  where 
distilled  spirits  or  wines  shall  be  landed,  shall,  upon  the 
landing  thereof,  and  as  soon  as  the  casks,  vessels,  and 
cases  containing  the  same  shall  be  inspected,  gauged,  or 
measured,  brand  or  otherwise  mark  in  durable  characters, 
the  several  casks,  vessels,  and  cases  containing  the  same, 
and  the  marks  shall  express  the  number  of  casks,  vessels, 
or  cases,  whether  of  spirits  or  wines,  marked  by  each 
officer  respectively,  in  each  year,  in  progressive  numbers 
for  each  of  the  articles;  also  the  port  of  importation,  the 
name  of  the  vessel,  and  the  surname  of  the  master;  also 
each  kind  of  spirits  or  wines,  for  which  difi"erent  rates  of 
duty  are  or  shall  be  imposed,  the  number  of  gallons  in  each 
cask  or  case,  and  the  rate  of  proof  if  spirits;  also  the  name 
of  the  surveyor  or  chief  officer  of  inspection  for  the  port, 
and  the  date  of  importation;  of  all  which  particulars  the 
chief  officers  of  inspection  shall  keep  fair  and  correct 
accounts,  in  books  to  be  provided  for  that  purpose. 


38        Title  34— REVISED  STATUTES-Ch.  5. 

Obliteration  of  Marks. 

Sec.  2886.  On  the  sale  of  any  cask,  vessel,  or  case, 
which  has  been  or  shall  be  marked  as  containing  distilled 
spirits  or  wines,  and  which  has  been  emptied  of  its  con- 
tents, and  prior  to  the  delivery  thereof  to  the  purchaser, 
or  any  removal  thereof,  the  marks  and  numbers,  which 
shall  have  been  set  thereon  by  or  under  the  direction  of 
any  officer  of  inspection,  shall  be  defaced  and  obliterated 
in  the  presence  of  some  officer  of  inspection  or  of  the  cus- 
toms, who  shall,  on  due  notice  being  given,  attend  for 
that  purpose,  at  which  time  the  certificate  which  ought  to 
accompany  such  chest,  vessel,  or  case,  shall  also  be  re- 
turned and  canceled.  Every  person  who  shall  obliterate, 
counterfeit,  alter,  or  deface  any  mark  or  number  placed 
by  an  officer  of  inspection  upon  any  cask,  vessel,  or  case, 
containing  distilled  spirits  or  wines,  or  any  certificate 
thereof;  or  who  shall  sell  or  in  any  way  alienate  or  remove 
any  cask,  vessel,  or  case,  which  has  been  emptied  of  its 
contents,  before  the  marks  and  numbers,  set  thereon  pur- 
suant to  the  provisions  of  the  preceding  section,  shall  have 
been  defaced  or  obliterated,  in  presence  of  an  officer  of 
inspection;  or  who  shall  neglect  or  refuse  to  deliver  the 
certificate  issued  to  accompany  the  cask,  chest,  vessel,  or 
case,  of  which  the  marks  and  numbers  shall  have  been 
defaced  or  obliterated  in  manner  aforesaid,  on  being 
thereto  required  by  an  officer  of  inspection  or  of  the  cus- 
toms, shall  for  every  such  offense  be  liable  to  a  penalty  of 
one  hundred  dollars,  with  costs  of  suit. 

Forfeiture  of  omitted  or  missing  articles,  except  in  case  of 
accident  or  mistalte. 

Sec.  2887.  If  any  package  whatever  which  has  been  so 
reported  is  wanting,  and  not  found  on  board  such  vessel, 
or  if  the  merchandise  on  board  such  vessel  does  not  other- 
wise agree  with  the  report  or  manifest  delivered  by  the 
master  of  any  such  vessel,  in  every  such  case  the  master 
shall  be  liable  to  a  penalty  of  five  hundred  dollars;  except 
that  if  it  is  made  to  appear  to  the  satisfaction  of  the  col- 
lector, naval  officer,  and  surveyor,  or  to  the  major  part  of 
them  where  those  officers  are  established  at  any  port,  or 
to  the  satisfaction  of  the  collector  alone  where  neither  of 
the  others  is  established,  or  in  case  of  trial  for  the  penalty, 
to  the  satisfaction  of  the  court,  that  no  part  whatever  of 
merchandise  of  such  vessel  has  been  unshipped,  landed, 
or  unladen  since  it  was  taken  on  board,  except  as  specified 
in  the  report  or  manifest,  and  pursuant  to  permits,  or  that 
the  disagreement  is  by  accident  or  mistake,  in  such  case 
the  penalty  shall  not  be  inflicted.  But  in  all  such  cases 
the  master  of  any  vessel  shall  be  required  and  shall  make 


UNLADING.  39 

a  post  entry  or  addition  to  the  report  or  manifest  by  him 
delivered  of  any  and  all  merchandise  omitted  to  be  in- 
cluded and  reported  in  such  manifest;  and  it  shall  not  be 
lawful  to  grant  a  permit  to  unlade  any  such  merchandise 
so  omitted  before  such  post  entry  or  addition  to  such  report 
or  manifest  has  been  made.     (See  §2627.) 

Account  of  deliyeries. 

Sec.  2888.  When  the  delivery  of  merchandise  from  on 
board  of  any  vessel  is  completed,  copies  of  the  accounts  or 
entries  which  have  been  kept  or  made  thereof,  by  the 
officer  charged  with  the  deliveries,  shall  be  returned  to 
the  collector  of  the  district,  and  the  naval  officer,  if  any, 
within  three  days  after  such  delivery  has  been  completed, 
if  at  the  port  where  such  officer  resides,  and  if  at  an^^ 
other  port  as  soon  as  the  nature  of  the  case  will  admit, 
not  exceeding  fifteen  days.  The  accounts  or  entries  to  be 
so  returned  shall  comprise  all  deliveries  made  pursuant  to 
permits,  and  all  packages  or  merchandise  sent  to  the  pub- 
lic stores;  also  each  and  every  package  remaining  on 
board  of -such  vessel  for  the  purpose  of  being  exported 
therein  to  a  foreign  port,  or  to  some  other  district  of  the 
United  States. 

Proceedings  upon  returns  of  deliveries. 

Sec.  2889.  Such  returns  shall  be  signed  by  the  inspec- 
tors respectively  under  whose  superintendence  the  deliv- 
eries have  been  made;  and,  after  examination,  and  on 
being  found  correct,  shall  be  countersigned  or  certified  by 
the  surveyor  of  the  port,  if  any,  at  the  port  where  the  de- 
liveries have  been  made.  The  returns  shall  be  transmitted 
by  him  to  the  naval  officer,  if  any;  who  shall  compare  the 
same  with  the  manifests  and  entries  in  his  possession;  and 
if  any  difference  appears,  the  particulars  thereof  shall  be 
noted  by  indorsement  on  the  returns;  and  if  no  difference 
appears,  it  shall  be  so  noted  by  like  indorsements.  The 
naval  officer  vShall  transmit  the  returns  to  the  collector  of 
the  district;  and  on  being  returned  to  the  collector,  shall 
be  by  him  compared  with  the  manifests  and  entries  of  the 
merchandise,  which  have  been  made  by  the  owner,  con- 
signee, or  his  factor  or  agent;  and  if  any  difference  appears, 
the  same  shall  be  noted  by  indorsement  on  such  manifests 
specifying  the  particulars  thereof;  and  if  no  difference  ap- 
pears, it  shall  be  noted  by  like  indorsement,  that  the 
delivery  corresponds  with  the  entry  or  entries  thereof. 
The  indorsement  or  memorandum  shall,  in  each  case,  be 
subscribed  by  the  officer  by  whom  the  comparison  was 
made. 


40         Title  34— REVISED  STATUTES— Ch.  5. 

Keturns  of  weighers,  gangers,  and  measurers. 

Sec.  2890.  The  weighers,  gaugers,  and  measurers,  em- 
ployed in  the  service  of  the  revenue,  shall,  within  three 
days  after  any  vessel  is  discharged,  make  returns  of  the 
articles  by  them  respectively  weighed,  gauged,  or  meas- 
ured, out  of  such  vessel.  Such  returns  shall  be  made  by 
the  weighers,  gaugers,  and  measurers,  in  books  to  be  pre- 
pared by  them  for  that  purpose,  and  kept  in  the  custom- 
houses.    (See  §2920.) 

Importers  should  keep  posted  as  to  weigher's  returns,  and  if 
dissatisfied,  should  request  reweighing  before  the  merchandise 
leaves  the  custody  of  the  government  (T.  D.  8827,  11614;  G.  A. 
377.  922,  940,  1942). 

Distress  of  weather. 

Sec.  2891.  If  any  vessel  from  any  foreign  port,  com- 
pelled by  distress  of  weather,  or  other  necessity,  shall  put 
into  any  port  of  the  United  States,  not  being  destined  for 
the  same,  the  master,  together  with  the  mate  or  person 
next  in  command,  may,  within  twenty-four  hours  after  her 
arrival,  make  protest  in  the  usual  form  upon  oath,  before 
a  notary  public  or  other  person  duly  authorized,  or  before 
the  collector  of  the  district  where  the  vessel  arrives,  set- 
ting forth  the  cause  or  circumstances  of  such  distress  or 
necessity.  Such  protest,  if  not  made  before  the  collector, 
shall  be  produced  to  him,  and  to  the  naval  officer,  if  any, 
and  a  copy  thereof  lodged  with  him  or  them.  The  master 
shall  also,  within  forty-eight  hours  after  such  arrival,  make 
leport  in  writing  to  the  collector,  of  the  vessel  and  her 
cargo,  as  is  directed  hereby  to  be  done  in  other  cases. 
And  if  it  appear  to  the  collector,  by  the  certificate  of  the 
wardens  of  the  port,  or  other  officers  usually  charged  with, 
and  accustomed  to  ascertain  the  condition  of  vessels  arriv- 
ing in  distress,  if  any,  or  by  the  certificate  of  two  reputa- 
ble merchants,  to  be  named  for  that  purpose  by  the 
collector,  if  there  are  no  such  wardens,  or  other  officers 
duly  qualified,  that  there  is  a  necessity  for  unlading  the 
vessel,  the  collector  and  naval  officer,  if  any,  shall  grant  a 
permit  for  that  purpose,  and  shall  appoint  an  inspector  to 
oversee  such  unlading,  who  shall  keep  an  account  of  the 
same,  to  be  compared  with  the  report  made  by  the  master 
of  the  vessel. 

Act  June  18, 1878,  §4  (Supp.  to  R.  S.,  Vol.  i,  2d  Ed.,  page  191),  con- 
fers upon  keepers  of  life-saving  and  life-boat  stations  and  houses 
of  refuge  the  powers  of  inspectors  of  customs. 

Storage  of  goods  in  distress. 

Sec.  2892.  All  merchandise  so  unladen  from  any  vessel 
arriving  in  distress  shall  be  stored  under  the  direction  of 
the  collector,  who,  upon  request  of  the  master  of  such 


UNLADING.  41 

vessel,  or  of  the  owner  thereof,  shall,  together  with  the 
naval  officer,  where  there  is  one,  and  alone  where  there  is 
none,  grant  permission  to  dispose  of  such  part  of  the  cargo 
as  may  be  of  a  perishable  nature,  if  any  there  be,  or  as 
may  be  necessary  to  defray  the  expenses  attending  such 
vessel  and  her  cargo.  But  entry  shall  be  made  therefor, 
and  the  duties  paid. 

Variance  between  report  and  delivery  of  vessel  in  distress. 

Sec.  2893.  In  case  the  delivery  of  the  cargo  does  not 
agree  with  the  report  thereof,  made  by  the  master  of  such 
vessel  so  arriving  in  distress,  and  if  the  difference  or  dis- 
agreement is  not  satisfactorily  accounted  for  in  manner 
prescribed  by  this  Title,  the  master  of  such  vessel  shall  be 
liable  to  such  penalties  as  in  other  like  cases  are  prescribed. 

Reloading  of  vessel  in  distress. 

Sec.  2894.  The  merchandise,  or  the  remainder  thereof, 
which  shall  not  be  disposed  of,  may  be  reladen  on  board 
the  vessel  so  arriving  in  distress,  under  the  inspection  of 
the  officer  who  superintended  the  landing  thereof,  or  other 
proper  person;  and  the  vessel  may  proceed  with  the  same 
to  the  place  of  her  destination,  free  from  any  other  charge 
than  for  the  storing  and  safe-keeping  of  the  merchandise, 
and  fees  to  the  officers  of  the  customs  as  in  other  cases. 

Unlading  of  Spanisli  vessels  in  distress. 

Sec,  2895.  Whenever  any  Spanish  vessel  shall  arrive  in 

distress,   in  any  port  of  the  tFnited  States,  having  been 

damaged  on  the  coasts  or  within  the  limits  of  the  United 

States,  and  her  cargo  shall  have  been  unladen,  in  conformity 

with  the  provisions  of  the  four  preceding  sections,  the  cargo, 

or  any  part  thereof,  may,  if  the  vessel  should  be  condemned 

as  not  seaworthy,  or  be  deemed  incapable  of  performing  her 

original  voyage,  afterward  be  reladen  on  board  any  other 

vessel  under  the  inspection  of  the  officer  who  superintended 

the  landing  thereof,  or  other  proper  person.     No  duties, 

charges,  or  fees  whatever,  shall  be  paid  on  such  part  of  the 

cargo  as  may  be  reladen  and  carried  away,  either  in  the 

vessel  in  which  it  was  originally  imported,  or  in  any  other. 

(See  §4231^  / 

Obstruction  by  ice. 

Sec.  2896.  When  a  vessel  is  prevented  by  ice  from 
getting  to  the  port  or  place  at  which  her  cargo  is  intended 
to  be  delivered,  the  collector  of  the  district  in  which  such 
vessel  may  be  obstructed  may  receive  the  report  and  entry 
of  such  vessel,  and,  with  the  consent  of  the  naval  officer, 
where  there  is  one,  grant  permits  for  unlading  or  landing 
the  merchandise   imported  in  such  vessel,  at   any  place 


42         TiTi^K  34— REVISED  STATUTES— Ch.  5. 

within  his  district,  most  convenient  and  proper.  The 
report  and  entry  of  such  vessel,  and  her  cargo,  or  any  part 
thereof,  and  all  persons  concerned  therein,  shall  be  subject 
to  the  same  regulations  and  penalties  as  if  the  vessel  had 
arrived  at  the  port  of  her  destination,  and  had  there  pro- 
ceeded to  the  delivery  of  her  cargo. 

Unlading  salt  at  New  Orleans. 

Sec.  2897.  The  Secretary  of  the  Treasury,  under  such 
rules  and  regulations  as  he  shall  prescribe,  may  permit 
salt  imported  from  foreign  places  to  be  unladen  on  the 
right  bank  of  the  river  Mississippi  opposite  the  city  of 
New  Orleans,  at  any  point  on  the  right  bank  between  the 
upper  and  lower  corporate  limits  of  the  municipalities  of 
the  city. 

Tare,  how  allowed. 

Sec.  2898.  In  estimating  the  allowance  for  tare  on  all 
chests,  boxes,  cases,  casks,  bags,  or  other  envelope  or 
covering  of  all  articles  imported  liable  to  pay  any  duty, 
where  the  original  invoice  is  produced  at  the  time  of  making 
entry  thereof,  and  the  tare  shall  be  specified  therein,  the 
collector,  if  he  sees  fit,  or  the  collector  and  naval  officer, 
if  any,  if  they  see  fit,  may,  with  the  consent  of  the  con- 
signees, estimate  the  tare  according  to  such  invoice;  but 
in  all  other  cases  the  real  tare  shall  be  allowed,  and  may 
be  ascertained  under  such  regulations  as  the  Secretary  of 
the  Treasury  may  from  time  to  time  prescribe;  but  in  no 
case  shall  there  be  any  allowance  for  draught. 

I.  Where  the  invoice  of  goods  paying  ad  valorem  duty  does  not 
disclose  the  cost,  charges  and  expenses  for  placing  the  goods  in 
condition  for  shipment,  the  duty  will  be  assessed  upon  the  weight 
including  the  packages,  which,  in  the  absence  of  proof,  will  be 
computed  as  of  the  same  value  as  the  merchandise  they  cover, 
and  no  claim  for  tare  can  be  allowed  (G.  A.  1589,  1909;  section  19, 
Act  June  10,  1890). 

2  Draught  (or  draft)  is  an  allowance  to  the  merchant,  to  insure 
good  weight  to  him,  to  compensate  for  any  loss  that  may  occur 
from  handling  the  scales  (Napier  vs.  Barney  5  Blatchf.  (U.  S.)  191, 
G.  A.^  1825)  and  as  used  in  this  section  does  not  forbid  a  deduction 
in  weight  for  dirt  and  other  like  impurities  in  an  imported  article, 
where  it  is  practicable  to  estimate  the  weight  of  such  impurities 
(Earnshaw  vs.  Cadwalader  145,  U.  S.  247,  cited  in  G.  A.  1825). 
Allowance  was  denied  for  flour  dust  adhered  to  bags  (G.  A.  1825) 
and  loss  of  weight  in  "blowing  "  rice  (T.  D.  3400). 

3.  Where  the  tare  is  "estimated  according  to  the  invoice," 
either  "with  the  consent  of  the  consignee,"  or  upon  special  request 
of  the  consignee,  it  is  binding,  although  the  actual  tare  proves  to 
be  greater  (G.  A.  1812,  2627). " 


APPRAISAL. 

(Title  34— Revised  Statutes-Chapter  6.) 


Collector  may  deliver  merchandise  not  designated 
for  Appraisal. 

Sec.  2899.  No  merchandise  liable  to  be  inspected  or 
.  appraised  shall  be  delivered  from  the  custody  of  the 
officers  of  the  customs,  until  the  same  has  been  inspected 
or  appraised,  or  until  the  packages  sent  to  be  inspected  or 
appraised  shall  be  found  correctly  and  fairly  invoiced  and 
put  up,  and  so  reported  to  the  collector.  The  collector 
may,  however,  at  the  request  of  the  owner,  importer,  con- 
signee, or  agent,  take  bonds,  with  approved  security,  in 
double  the  estimated  value  of  such  merchandise,  con- 
ditioned that  it  shall  be  delivered  to  the  order  of  the 
collector,  at  any  time  within  ten  days  after  the  package 
sent  to  the  public  stores  has  been  appraised  and  reported 
to  the  collector.  If  in  the  mean  time  any  package  shall 
be  opened,  without  the  consent  of  the  collector  or  surveyor 
given  in  writing,  and  then  in  the  presence  of  one  of  the 
inspectors  of  the  customs,  or  if  the  package  is  not  delivered 
to  the  order  of  the  collector,  according  to  the  condition  of 
the  bond,  the  bond  shall,  in  either  case,  be  forfeited. 

1.  The  United  States  has  no  general  lien  upon  goods  imported 
for  duties,  but  only  a  specific  lien  for  the  duties  upon  the  particular 
goods.  Collectors  must  not  permit  one  importation  to  pass  out  of 
their  custody,  when  duties  are  unpaid,  with  a  view  of  holding  a 
lien  upon  some  other  goods  of  the  same  importation,  (T.  D.  99, 
citing  Harris  vs.  Dennie,  3  Peters,  292.) 

2.  Importers  are  personally  liable  for  duties;  the  lien  of  the 
United  States  is  not  upon  the  goods  alone  (Meredith  vs.  U.  S.  13 
Peters,  486;  U.  S.  vs.  George,  6  Blatchf  406). 

3.  An  entry  indorsed  on  a  bond  for  the  return  of  unexamined 
packages,  should  be  considered  as  canceled,  when  such  entry  has 
been  closed  by  due  liquidation,  without  any  breach  of  the  condi- 
tions of  the  bond  (T.  D.  8189,  10033). 

4.  Merchandise  in  packages  opened  in  the  absence  of  customs 
officials  cannot  be  abandoned  for  damage  under  Section  23,  Act 
June  10,  1890,  post  (G.  A.  1788). 

5.  The  notice  from  the  collector  must  reach  the  importer  in  time 
to  enable  him  to  deliver  the  goods  within  the  ten  days  (T,  D. 
March  5,  1895). 

Sec.  2900.  (Relating  to  additions  to  make  market  value.) 
Repealed  by  Act  June  to,  1890,  §29.     See  §7  of  said  Act. 


44  TITI.E  34— REVISED  STATUTES— Ch.  6. 

Number  of  Packages  for  Examination. 

Sec.  2901.  The  collector  shall  designate  on  the  invoice 
at  least  one  package  of  every  invoice,  and  one  package  at 
least  of  every  ten  packages  of  merchandise,  and  a  greater 
number  should  he  or  either  of  the  appraisers  deem  it  nec- 
essary, imported  into  such  port,  to  be  opened,  examined, 
and  appraised,  and  shall  order  the  package  so  designated 
to  the  public  stores  for  examination;  and  if  any  package 
be  found  by  the  appraisers  to  contain  any  article  not  spe- 
cified in  the  invoice,  and  they  or  a  majority  of  them  shall 
be  of  opinion  that  such  article  was  omitted  in  the  invoice 
with  fraudulent  intent  on  the  part  of  the  shipper,  owner,  or 
agent,  the  contents  of  the  entire  package  in  which  the 
article  may  be,  shall  be  liable  to  seizure  and  forfeiture  on 
conviction  thereof  before  any  court  of  competent  jurisdic- 
tion; but  if  the  appraisers  shall  be  of  opinion  that  no  such 
fraudulent  intent  existed,  then  the  value  of  such  article 
shall  be  added  to  the  entry,  and  the  duties  thereon  paid 
accordingly,  and  the  same  shall  be  delivered  to  the  im- 
porter, agent,  or  consignee.  Such  forfeiture  may,  how- 
ever, be  remitted  by  the  Secretary  of  the  Treasury  on  the 
production  of  evidence  satisfactory  to  him  that  no  fraud 
was  intended.     (See  §5292.) 

1.  No  less  number  of  packages  than  the  law  requires  should  be 
sent  to  the  public  store  for  examination,  unless  the  importers  ex- 
pressly waive,  in  writing,  such  requirement,  and  allow  the  classi- 
fication to  be  made  upon  a  less  number  of  packages  (T.  D.  9824). 

2.  Public  store  packages,  and  other  merchandise,  should  not  be 
delivered  pending  re  appraisement,  unless  first  sanctioned  by  the 
Board  of  General  Appraisers,  and  upon  sufficient  deposit  of 
money,  by  the  importers,  to  cover  duties,  etc.,  together  with  their 
obligation  to  abide  by  reappraisement  upon  retained  samples 
(T.  D.  10355). 

3.  Permits  for  examined  packages  must  not  be  issued  until  after 
the  appraiser  has  returned  the  invoice  indorsed  ''correct,''  and 
after  it  has  been  ascertained  by  examination  that  no  errors  or  dis- 
crepancies exist  in  the  invoice  or  entry  (T.  D.  7047). 

4.  Where  importers  deny  excessive  quantity  they  should  ask 
for  re-examination  while  the  packages  remain  in  custody  of  the 
Government  (G.  A.  2396). 

5.  Where  merchandise  is  seized  under  the  provisions  of  this 
section,  importers  are  entitled  to  full  right  of  appeal  and  reap- 
praisement (T.  D.  14778,  modifying  T.  D.  14125,  adopting  opinion 
U.  S.  Ct.  Ct.).     (See  also  G.  A.  2830.) 

6.  Bulky  articles  maybe  examined  on  the  wharf  or  other  suit- 
able place  (Reg.  1892,  Art.  828).  Special  reg.  for  examinations 
of  machinery  and  other  bulky  goods,  see  T.  D.  13006,  13040, 
13274,  13277,  13903. 

7.  All  packages  must  be  removed  from  the  public  stores  within 
a  period  of  two  days  (excluding  holidays),  after  notice  to  importers 
to  do  so,  or  else  become  liable  to  storage  (G.  A.  2825). 

8.  Where  the  importer  complained  that  the  provisions  of  the 
Statute  had  not  been  complied  with,  it  was  said  that  it  is  a  general 


APPRAISAL.  45 

rule  that  the  provisions  in  Statutes  imposing  taxation,  though  not 
in  terms  mandatory,  are  to  be  regarded  as  such  if  necessary  for  the 
substantial  protection  of  the  taxpayer.  The  customs  laws,  how- 
ever, give  to  the  complaining  importer  an  ample  remedy,  only 
putting  him  to  the  inconvenience  of  seeking  it  in  a  legal  tribunal 
(Origet  z^^.  Hedden,  153  U.S.,  239;  Erhardt  vs.  Schroeder,  155  U. 
S.,  124). 

Sec.  2902.  (Relating  to  mode  of  appraisal.)  Repealed 
by  Act  June  10,  1890,  §29  {post).     See  said  Act, 

Invoices  in  depreciated  currency. 

Sec.  2903.  The  President  may  cause  to  be  established 
fit  and  proper  regulations  for  estimating  the  duties  on  mer- 
chandise imported  into  the  United  States,  in  respect  to 
which  the  original  cost  shall  be  exhibited  in  a  depreciated 
currency,  issued  and  circulated  under  authority  of  any 
foreign  government.     {See  §25,  Act  August  28,  1894,/^.?/.) 

Market-yalue— how  determined. 

Sec.  2904.  When  the  duty  upon  any  imports  shall  be 
subject  to  be  levied  upon  the  true  market  value  of  such 
imports  in  the  principal  markets  of  the  country  from 
whence  the  importation  has  been  made,  or  at  the 
port  of  exportation,  the  duty  shall  be  estimated  and  col- 
lected upon  the  value  on  the  day  of  actual  shipment, 
whenever  a  bill  of  lading  shall  be  presented  showing  the 
date  of  shipment,  and  which  shall  be  certified  by  a  certifi- 
cate of  the  United  States  consul,  commercial  agent,  or 
other  legally  authorized  deputy.  (5^^  §§io,  11  and  k^  of 
Act  June  10,  1890,  post^  and  notes.) 

Sec.  2905.  (Relating  to  goods  from  countries  other  than 
production.)  Repealed  by  Act  June  10,  1890,  §29  {post). 
See  §11  of  said  Act. 

Yalue  at  period  of  exportation. 

Sec.  2906.  When  an  ad-valorem  rate  of  duty  is  imposed 
on  any  imported  merchandise,  or  when  the  duty  imposed 
shall  be  regulated  by,  or  directed  to  be  estimated  or  based 
upon,  the  value  of  the  square  yard,  or  of  any  specified 
quantity  or  parcel  of  such  merchandise,  the  collector  within 
whose  district  the  same  shall  be  imported  or  entered  shall 
cause  the  actual  market-value,  or  wholesale  price  thereof, 
at  the  period  of  the  exportation  to  the  United  States,  in  the 
principal  markets  of  the  country  from  which  the  same  has 
been  imported,  to  be  appraised,  and  such  appraised  value 
shall  be  considered  the  value  upon  which  duty  shall  be 
assessed.     {See  §§io  and  11,  Act  June  10,  1890,  post.) 

Secs.  2907,  2908,  2909.  (Relating  to  dutiable  value  and 
additions  thereto  )  Repealed  by  Act  June  10,  1890,  §29 
{post).     See  said  Act. 


46         TITI.E  34— REVISED  STATUTES— Ch.  6. 

Merchandise  invoiced  at  an  average  Price. 

Sec.  2910.  When  mercliandise  of  the  same  material  or 
description,  but  of  different  values,  is  invoiced  at  an 
average  price,  and  not  otherwise  provided  for,  the  duty 
shall  be  assessed  upon  the  whole  invoice  at  the  rate  to 
which  the  highest  valued  goods  in  such  invoice  are  subject. 

This  section  in  full  force  and  not  repealed  by  Act  of  June  lo, 
1890  (G.  A.  714,  1116). 

1.  The  section  does  not  apply  to  Earthenware  when  qualities 
are  designated  as  '^ best''  and  ''seconds,''  or  the  like,  in  the  same 
package,  and  covered  by  one  description  and  price  in  the  invoice. 
The  appraiser  should  determine  dutiable  value  by  actual  exami- 
nation, and  an  intermediate  rate  of  discount  may  be  allowed 
(T.  D.  3242). 

2.  The  word  rate  in  the  section  is  used  in  the  sense  of  the 
amount  of  duty,  that  the  duty  shall  be  based  not  on  the  average 
price,  nor  on  the  prices  according  to  grades,  but  on  the  value  of 
the  highest  grade,  the  same  as  provided  in  the  next  section 
(section  291 1),  in  the  case  of  wool  of  different  qualities  in  the  same 
bale,  embraced  in  the  same  invoice.  Merchandise  in  the  same 
classification  as  to  dutiable  rate,  where  the  amount  of  duty 
depends  upon  the  appraised  value,  and  not  upon  the  rate,  is 
affected  by  this  section,  which  affords  and  was  intended  to  afford 
a  rule  of  appraisement  (T.  D.  9516).  The  question  of  dutiable 
value  in  such  cases  is  one  to  be  determined  by  appraisement,  and 
the  Department  should  therefore  not  interfere,  as  such  interference 
might  have  the  effect  of  invalidating  the  appraisement  (T.  D.  9704, 
quoting  from  opinion  of  the  Solicitor). 

3.  Value  as  used  in  this  section  means  inaket  value  as  defined  in 
section  19,  Act  June  10,  1890  {post)  and  not  intrinsic  value,  and  its 
determination  is  exclusively  a  question  of  appraisal.  Where 
goods  are  invoiced  at  an  average  or  "all  round"  price,  it  will  be 
ascertained  whether  it  is  the  trade  custom  in  the  country  of  pro- 
duction to  sell  the  articles  in  that  manner,  and  in  all  cases  where 
it  is  7iot  the  custom,  the  appraiser  will  report  the  "  maket  value  " 
of  the  highest  valued  article  for  classification  for  duty  (T.  D.  12393, 
G.  A.  1116.  T.  D.  1642,  2379.  See  also  T.  D.  3242,  4616,  9516, 
9704,  12163,  12289). 

4.  An  importation  of  East  India  tanned  Sheep  Skins,  of  several 
grades,  were  invoiced  at  an  average  price.  The  appraiser 
advanced  the  value  to  the  foreign  market-value  of  the  highest- 
grade.  It  was  contended  by  the  importers  that  the  skins  were 
sold  in  Madras,  according  to  the  old  established  custom,  in  bulk  at 
an  *'  all  round  price."  In  view  of  such  custom,  and  that  the  invoice 
indicated  the  true  market-value  of  the  skins,  the  invoice  was  recon- 
sidered for  amended  return  of  value  (T.  D.  9704). 

5.  This  section  is  only  applicable  where  the  invoice  is  for  mer- 
chandise of  the  ''same  material  or  description,"  diwd  not  where 
the  articles  are  different  aiwd  invoiced  at  an  average  price  (T.  D. 
4616). 

6.  This  section  does  not  apply  to  hosiery  invoiced  at  assortment 
prices  (G.  A.  2379). 

7.  Where  the  importer  is  dissatisfied  with  the  appraiser's 
findings  of  value  under  this  section,  the  remedy  is  by  reap- 
praisem,ent,  not  by  protest  (G.  A.  11 16),  but  in  case  the  appraiser 
acts  through  an  erroneous  interpretation  of  its  provisions,  a 
protest  is  admissable  (G.  A.  2379).  See  notes  to  section  14,  Act 
June  10,  1890  {post). 


APPRAISAL.  47 

Merchandise  of  different  qualities  in  same  package. 

Sec.  2911.  Whenever  articles  composed  wholly,  or  in 
part,  of  wool  or  cotton,  of  similar  kind,  but  different  quality, 
are  found,  in  the  same  package,  charged  at  an  average 
price,  it  shall  be  the  duty  of  the  appraisers  to  adopt  the 
value  of  the  best  article  contained  in  such  package,  and  so 
charged,  as  the  average  value  of  the  whole. 

This  section  is  not  repugnant  to  sec.  lo,  Act  June  lo,  1890,  (G.  A. 
714).     See  notes  to  preceding  section. 

Wool  of  different  qualities  in  same  invoice. 

Sec.  2912.  When  wool  of  different  qualities  is  imported 
in  the  same  bale,  bag,  or  package,  it  shall  be  appraised  by 
the  appraiser,  to  determine  the  rate  of  duty  to  which  it 
shall  be  subjected,  at  the  average  aggregate  value  of  the 
contents  of  the  bale,  bag,  or  package;  and  when  bales  of 
different  qualities  are  embraced  in  the  same  invoice  at  the 
same  prices  whereby  the  average  price  shall  be  reduced 
more  than  ten  per  centum  below  the  value  of  the  bale  of 
the  best  quality,  the  value  of  the  whole  shall  be  appraised 
according  to  the  value  of  the  bale  of  the  best  quality ;  and 
no  bale,  bag,  or  package  shall  be  liable  to  a  less  rate  of 
duty  in  consequence  of  being  invoiced  with  wool  of  lower 
value.  i^See  paragraphs  279  and  6^^  of  Act  Aug.  28,  1894, 
post.) 

Appraisement  of  Gloves. 

Sec.  2913.  In  the  appraisement  of  kid  and  all  other 
gloves  imported  into  the  United  States  there  shall  be  no 
discrimination  in  determining  by  appraisement  the  foreign 
market-value  of  such  goods,  whether  protected  by  trade- 
mark or  not;  and  in  no  case  shall  gloves  so  protected  by 
trade-mark  be  appraised  at  a  less  foreign  market-value 
than  the  like  goods  not  so  protected ;  and  no  sale  or  pre- 
tended sale  of  such  goods  shall  be  held  to  fix  the  value  of 
the  same. 

Standard  for  Su^ar. 

Sec.  2914.  The  standard  by  which  the  color  and  grades 
of  sugar  are  to  be  regulated,  shall  be  selected  and  furnished 
to  the  collectors  of  such  ports  of  entry  as  may  be  necessary 
by  the  Secretary  of  the  Treasury,  from  time  to  time,  and 
in  such  manner  as  he  may  deem  expedient. 

Sampling  of  Sugar. 

Sec.  2915.  The  Secretary  of  the  Treasury  shall,  by 
regulation,  prescribe  and  require  that  samples  from  pack- 
ages of  sugar  shall  be  taken  by  the  proper  officers,  in  such 
manner  as  to  ascertain  the  true  quality  of  such  sugar;  and 
the  weights  of  sugar  imported  in  casks  or  boxes  shall  be 


48         Title  34— REVISED  STATUTES— Ch.  6. 

marked  distinctly  by  the  custom-house  weigher,  by  scoring 
the  figures  indelibly  on  each  package. 

Samples  should  be  taken,  at  original  port  of  entry,  from  all 
packages  without  regard  to  their  sound  or  damaged  condition  (T. 
D.  10296,  11289). 

Samples  of  Wool. 

Sec.  2916.  For  the  purpose  of  carrying  into  effect  the 
classification  of  wool  and  hair  of  animals,  prescribed  by 
Schedule  L,  Title  ''Duties  upon  Imports,"  a  sufficient 
number  of  distinctive  samples  of  the  various  kinds  of  wool 
or  hair  embraced  in  each  of  the  three  classes  named, 
selected  and  prepared  under  the  direction  of  the  Secretary 
of  the  Treasury,  and  duly  verified  by  him,  the  standard 
samples  of  which  shall  be  retained  in  the  Treasury  Depart- 
ment, shall  be  deposited  in  the  custom-houses  and  else- 
where, as  he  may  direct;  which  samples  shall  be  used  by 
the  proper  officers  of  the  customs,  to  determine  the  class 
to  which  any  imported  wool  or  hair  belongs.  {See  para- 
graphs 279  and  685  of  Act  Aug.  29,  1894,  post.) 

Standard  of  Vinegar. 

Sec.  2917.  The  standard  for  vinegar  shall  be  taken  to  be 
that  strength  which  requires  thirty-five  grains  of  bicar- 
bonate of  potash  to  neutralize  one  ounce  troy  of  vinegar; 
and  all  import  duties  that  may  be  imposed  by  law  on 
vinegar  imported  from  foreign  countries  shall  be  collected 
according  to  this  standard.  {See  paragraph  236,  Act  Aug. 
28,  1894,  post.) 

Vinegar  of  less  than  the  standard  strength  is  subject  to  duty  as 
if  of  the  standard  strength  (T.  D.  2988,  G.  A.  1580).  Mode  of  testing, 
see  T.  D.  3136. 

Hydrometers. 

Sec.  2918.  The  Secretary  of  the  Treasury  may  under 
the  direction  of  the  President,  adopt  such  hydrometer  as 
he  may  deem  best  calculated  to  promote  the  public  interest 
for  the  purpose  of  ascertaining  the  proof  of  liquors;  and, 
after  such  adoption,  the  duties  imposed  by  law  upon 
distilled  spirits  shall  be  collected  according  to  proof  ascer- 
tained by  any  hydrometer  so  adopted. 

Standard  Weigbt  of  Grain. 

Sec.  2919.  For  the  purpose  of  estimating  the  duties  on 
importations  of  grain,  the  number  of  bushels  shall  be  ascer- 
tained by  weight,  instead  of  by  measuring;  and  sixty 
pounds  of  wheat,  fifty-six  pounds  of  corn,  fifty-six  pounds 
of  rye,  forty-eight  pounds  of  barley,  thirty-two  pounds  of 
oats,  sixty  pounds  of  pease,  and  forty-two  pounds  of 
buckwheat,  avoirdupois  weight,  shall  respectively  be 
estimated  as  a  bushel. 


APPRAISAL.  49 

Expense  of  weighing",  gauging,  &c.  when  to  be  paid  by  owner. 

Sec.  2920.  In  all  cases  in  which  the  invoice  or  entry 
does  not  contain  the  weight,  or  quantity,  or  measure  of 
merchandise,  now  weighed,  or  measured,  or  gauged,  the 
same  shall  be  weighed,  gauged,  or  measured  at  the  expense 
of  the  owner,  agent,  or  consignee.  {See  §§2890,  2898  R, 
S.,  and  §22  Act  June  10,  1890,  post.) 

No  uniform  fee  can  be  established,  owing  to  the  different  rates 
for  labor,  at  different  ports  of  the  United  States,  but  only  the 
actual  expense  for  such  service  will  be  charged  and  collected, 
(T.  D.  5140,  5157;  G.  A.  1828.) 

Deficiency  of  Articles— *' Short  Shipments"— allowance  for. 

Sec.  2921.  If,  on  the  opening  of  any  package,  a  defi- 
ciency of  any  article  shall  be  found,  on  examination  by  the 
appraisers,  the  same  shall  be  certified  to  the  collector  on 
the  invoice,  and  an  allowance  for  the  same  be  made  in 
estimating  the  duties.     {^See  §2899.) 

1.  The  rule  of  law  is  that  duties  shall  be  assessed  only  on  the 
quantity  of  the  merchandise  actually  imported.  And  it  is  equally 
well-settled  that  an  importation  is  complete  when  the  vessel  con- 
taining the  merchandise  "arrives  at  a  port  of  entry,  intending  there 
to  discharge  her  cargo."  Hence  no  allowance  cati  be  made  for 
the  loss  of  article  after  "importation"  as  above  defined.  But 
where  satisfactory  evidence  is  furnished  to  show  that  missing 
articles  were  never  laden  on  the  vessel,  or  were  lost  or  destroyed 
during  the  voyage,  or  were,  in  fact,  never  "imported,"  and  that 
no  loss  or  abstraction  occurred  after  the  landing  of  the  goods,  an 
allowance  may  be  made  therefor  (G.  A.  2838  and  cases  cited.  See 
also  T,  D.  5974,  8376,  8440,  9305,  10836,  11140,  11960,  12184,  12198, 
14004,  15547 ;  G.  A.  332,  751,  849,  2268,  2480,  2794),  but  not  after  the 
goods  have  passed  from  the  custody  of  the  Government,  except  in 
certain  cases  where  the  original  packages  remain  unopened  as  im- 
ported (T.  D.  4370,  6590,  13900,  15453 ;  G.  A.  90,  916). 

2.  Where  the  duties  depend  upon  weight,  gauge,  or  measure, 
the  return  of  the  surveyor's  officers  will  be  adopted  in  liquidation 
(T.  D.  8159,  9305.  ioi77>  14004)  and  an  allowance  for  deficiency  in 
weight  occurring  in  transitu  before  arrival  may  be  made,  but  not 
for  mere  shrinkage  if  the  value  is  not  diminished  thereby.  (Rob- 
ertson vs.  Bradbury,  132  U.  S.  491,  cited  in  extenso  in  T.  D.  9790; 
G.  A.  2794). 

3.  Claims  for  damage  occurring  before  arrival  have  been  abol- 
ished by  the  repeal  of  section  2927,  R.  S.,  and  the  enactment  of  sec- 
tion 23,  Act  June  10,  1890  (post),  which  provides  for  abandonment 
in  lieu  of  damage  allowance  (T.  D.  14191,  G.  A.  106).  Allowance 
for  loss  of  contents  due  to  breakage  of  bottles,  containing  liquors, 

during  the  voyage  of  importation,  has  been  authorized  by  recent 
decision  of  the  Treasury  Department  (T.  D.  15547). 

4.  Articles  arriving  in  absolutely  worthless  condition — such  as 
fruit  rotted  on  the  voyage — should  be  abandoned  under  section  23, 
Act  June  10,  1890,  in  order  to  have  duties  refunded  (G.  A.  656, 
910). 

5.  Failure  to  claim  shortage  in  one  importation  does  not  entitle 


50         TITI.K  34— REVISED  STATUTES— Ch.  6. 

the  importer  to  bring  in  an  excessive  quantity  over  the  invoice  in 
a  subsequent  importation  (G.  A.  i8ii). 

6.  The  fact  that  certain  merchandise,  in  the  custody  of  the  Gov- 
ernment, is  found,  upon  being  reweiglied,  to  weigh  less  than  the 
original  return,  affords  no  ground  for  a  claim  for  reliquidation  of 
former  entries  of  similar  merchandise,  at  the  same  reduced 
weight  (T.  D.  8827). 

7.  Importers  should  keep  posted  as  to  weigher's  return,  and,  if 
dissatisfied,  should  request  reweighing  before  the  merchandise 
leaves  the  custody  of  the  Government  (T.  D.  8827,  11614,  13162: 
G.  A.  377,  922,  940,  1942). 

Secs.  2922,  2923  and  2924.  (Relating  to  examination 
of  importers  respecting  market- value.)  Repealed  by  Act 
June  10,  1890,  §29  {post).     See  §16  of  said  Act. 

Bond  to  produce  proof  of  description  of  mercliandise. 

Sec.  2925.  Whenever,  in  the  opinion  of  the  Secretary 
of  the  Treasury,  it  may  be  necessary  in  order  to  carry  into 
full  effect  the  laws  for  the  collection  of  the  revenue,  he 
may  authorize  the  collector  of  any  district  into  which 
merchandise,  subject  to  duty,  may  be  imported,  to  require 
the  owner,  importer,  or  consignee  of  such  merchandise,  to 
give  bond,  in  a  sum  not  exceeding  the  value  of  such  mer- 
chandise, that  he  will  produce  or  cause  to  be  produced, 
within  a  reasonable  time,  to  be  fixed  by  the  Secretary, 
such  proof  as  the  Secretary  may  deem  necessary,  and  as 
is  in  the  power  of  the  owner,  importer,  or  consignee  to 
obtain,  to  enable  the  collector  to  ascertain  the  class  or 
description  of  manufacture,  or  rate  of  duty,  to  which  such 
merchandise  is  justly  liable.  {See  §§4  and  16,  Act  Ju7ie  10, 
1890,  and  Act  June  20,  1876,  post.) 

Storing  merchandise  when  damaged  or  when  entry  incomplete 

Sec.  2926.  All  merchandise,  of  which  incomplete  entry 
has  been  made,  or  an  entry  without  the  specification  of 
particulars,  either  for  want  ,of  the  original  ini^oice,  or  for 
any  other  cause,  or  which  has  received  damage  during  the 
voyage,  shall  be  conveyed  to  some  warehouse  or  store- 
house to  be  designated  by  the  collector,  in  the  parcels  or 
packages  containing  the  same,  there  to  remain  with  due 
and  reasonable  care,  at  the  expense  and  risk  of  the  owner 
or  consignee,  under  the  care  of  some  proper  officer,  until 
the  particulars,  cost,  or  value,  as  the  case  may  require, 
,  shall  have  been  ascertained  either  by  the  exhibition  of  the 
original  invoice  thereof,  or  by  appraisement,  at  the  option 
of  the  owner,  importer,  or  consignee;  and  until  the  duties 
thereon  shall  have  been  paid,  or  secured  to  be  paid,  and  a 


APPRAISAL.  51 

permit  granted  by  the  collector  for  the  delivery  thereof. 
(See  §§2789,  2963,  R  S.;  §§  4  and  23,  Act  June  10,  1890, 
and  §24,  Act  yitne  22,  1874,  post.) 

1.  Charges  for  cartage,  labor  and  storage  are  chargeable  on 
goods  entered  by  appraisement  under  this  section,  (T.  D.  8993.) 

2.  Where  goods  are  transferred  from  one  store  to  another,  for 
better  facilities  in  examination  of  the  goods,  the  charge  for  transfer 
cannot  be  exacted  from  the  owner,  (T.  D.  9849,  9943.) 

Sec.  2927.  (Relating  to  goods  damaged  during  the  voy- 
age.) Repealed  by  Act  June  10,  1890,  §29  {post).  See 
§23  of  said  Act. 

Entry  of  Wrecked  Goods. 

Sec.  2928.  Before  any  merchandise  which  may  be  taken 
from  any  wreck  shall  be  admitted  to  an  entry,  the  same 
shall  be  appraised;  and  the  same  proceedings  shall  be 
ordered  and  executed  in  all  cases  where  a  reduction  of 
duties  shall  be  claimed  on  account  of  damage  which  any 
merchandise  shall  have  sustained  in  the  course  of  the 
voyage;  and  in  all  cases  where  the  owner,  importer,  con- 
signee, or  agent  shall  be  dissatisfied  with  such  appraise- 
ment, he  shall  be  entitled  to  the  privileges  of  appeal  as 
provided  for  in  this  Title.  {See  §3058,  and  §§13,  14,  23, 
Act  June  10,  1890,  post.) 

1.  This  section  applies  to  wrecked  goods  recovered  from  wrecks 
which  have  remained  sunk  for  a  period  less  than  two  years.  The 
Act  of  June  22,  1874,  {post)  and  section  23  of  the  Act  of  October  i, 
1890  {post)^  relate  to  goods  recovered  after  being  sunk  for  two 
years  or  longer. 

2.  Duty  is  to  be  assessed  on  wrecked  goods  upon  the  basis  of 
the  appraised  value,  whether  subject  to  specific  or  ad-valorem 
duty.  If  goods  are  damaged,  a  proportionate  reduction  of  duty  is 
to  be  made,  if  ad  valorem  goods,  a  deduction  from  the  sound  value, 
if  goods  paying  specific  duty,  a  deduction  from  the  quantity,  (T. 
D.  1312,  11760.)  Wrecked  goods  must  pay  duties  the  same  as 
other  goods,  whether  regarded  as  the  property  of  underwriters  or 
salvors.  No  allowance  is  to  be  made  for  salvage  in  estimating 
the  dutiable  value,  (T.  D.  9598.) 

3.  Iron  and  Steel  should  be  entered  by  appraisement  on  its  value 
and  condition  at  the  time  of  importation,  in  the  same  manner  as 
any  other  wrecked  goods,  (T.  D.  8028.) 

4.  A  vessel  after  being  stranded,  is  conveyed  into  port,  her 
cargo  cannot  be  considered  wrecked  goods;  nor  the  cargo  of  a 
vessel,  which  took  fire  at  sea,  and  had  to  make  port  to  extinguish 
the  fire,  which  damaged  the  cargo,  (T.  D.  7326,  7554.)  But  where 
goods  were  wrecked  in  course  of  transfer  by  lighter  to  the  import, 
ing  vessel  were  entitled  to  entry  under  this  section,  (T.  D.  12061.) 

5.  If  the  merchandise  is  not  claimed  and  entered  by  the  owner 
on  due  ptoof  of  ownership,  it  will  be  subject  to  sale  for  duties  in 
the  usual  manner,  (Reg.  1892,  art.  370.) 

See  notes  to  "Wrecked  goods  "  in  Schedule  of  Duties. 

Secs.  2929,  2930,  2931  and  2932.  (Relating  to  re- 
appraisement,  protest  and  appeal.)  Repealed  by  Act  June 
10,  1890,  §29  {post).     See  §§13,  14  and  15  of  said  Act. 


52         Title  34— REVISED  STATUTES— Ch.  6. 

Drugs  and  Medicines  to  be  examined  before  entry. 

Sec.  2933.  All  drugs,  medicines,  medicinal  preparations, 
including  medicinal  essential  oils  and  chemical  prepara- 
tions, used  wholly  or  in  part  as  medicine,  imported  from 
abroad,  shall,  before  passing  the  custom-house,  be  exam- 
ined and  appraised,  as  well  in  reference  to  their  quality, 
purity,  and  fitness  for  medical  purposes,  as  to  their  value 
and  identity  specified  in  the  invoice.     {See  T.  D.  14348.) 

Name  of  proprietor  to  be  affixed  to  Medicinal  Preparations. 

Sec.  2934.  All  medicinal  preparations,  whether  chemical 
or  otherwise,  usually  imported  with  the  name  of  the  manu- 
facturer, shall  have  the  true  name  of  the  manufacturer  and 
the  place  where  they  are  prepared,  permanently  and  legi- 
bly affixed  to  each  parcel  by  stamp,  label,  or  otherwise  ; 
and  all  medicinal  preparations  imported  without  such 
names  so  affixed  shall  be  adjudged  to  be  forfeited.  {See 
§5  Act  Aug.  28,  1894, /^j/.) 


Sec.  2935.  If,  on  examination,  any  drugs,  medicines, 
medicinal  preparations,  whether  chemical  or  otherwise,  in- 
cluding medicinal  essential  oils,  are  found,  in  the  opinion 
of  the  examiner,  to  be  so  far  adulterated,  or  in  any  manner 
deteriorated,  as  to  render  them  inferior  in  strength  and 
purity  to  the  standard  established  by  the  United  States, 
Edinburgh,  London,  French,  and  German  Pharmacopoeias 
and  dispensatories,  and  thereby  improper,  unsafe,  or  dan- 
gerous to  be  used  for  medicinal  purposes,  a  return  to  that 
eff"ect  shall  be  made  upon  the  invoice,  and  the  articles  so 
noted  shall  not  pass  the  custom-house,  unless,  on  a  re- 
examination of  a  strictly  analytical  character,  called  for  by 
the  owner  or  consignee,  the  return  of  the  examiner  shall 
be  found  erroneous,  and  it  is  declared  as  the  result  of  such 
analysis,  that  the  articles  may  properly,  safely,  and  with- 
out danger,  be  used  for  medicinal  purposes. 

Appeal  from  Examination  of  Drugs. 

Sec.  2936.  The  owner  or  consignee  shall  at  all  times, 
when  dissatisfied  with  the  examiner's  return,  have  the 
privilege  of  calling,  at  his  own  expense,  for  a  re-examina- 
tion; and  the  collector,  upon  receiving  a  deposit  of  such 
sum  as  he  may  deem  sufficient  to  defray  such  expense, 
shall  procure  some  competent  analytical  chemist  possessing 
the  confidence  of  the  medical  profession,  as  well  as  of  the 
colleges  of  medicine  and  pharmacy,  if  any  such  institutions 
exist  in  the  State  in  which  the  collection-district  is  situated, 
to  make  a  careful  analysis  of  the  articles  included  in  the 
return,  and  a  report  upon  the  same  under  oath.     In  case 


APPRAISAIv.  53 

this  report,  which  shall  be  final,  shall  declare  the  return 
of  the  examiner  to  be  erroneous,  and  the  articles  to  be  of 
the  requisite  strength  and  purity,  according  to  the  standards 
referred  to  in  the  next  preceding  section,  the  entire  invoice 
shall  be  passed  without  reservation,  on  payment  of  the  cus- 
tomary duties. 

Exportation  or  destruction  of  rejected  Drugs. 

Sec.  2937.  If  the  examiner^s  return,  however,  shall  be 
sustained  by  the  analysis  and  report,  the  articles  shall 
remain  in  charge  of  the  collector,  and  the  owner  or  con- 
signee, on  payment  of  the  charges  of  storage  and  other 
expenses  necessarily  incurred  by  the  United  States,  and  on 
giving  a  bond  with  sureties  satisfactory  to  the  collector  to 
land  the  articles  out  of  the  limits  of  the  United  States,  shall 
have  the  privilege  of  re-exporting  them  at  any  time  within 
the  period  of  six  months  after  the  report  of  the  analysis; 
but  if  the  articles  shall  not  be  sent  out  of  the  United  States 
within  the  time  specified,  the  collector,  at  the  expiration 
of  that  time,  shall  cause  the  same  to  be  destroyed,  and 
hold  the  owner  or  consignee  responsible  to  the  United 
States  for  the  payment  of  all  charges,  in  the  same  manner 
as  if  the  articles  had  been  re-exported.  {See  Act  Juue  22, 
1876,  post.) 

1.  Condemned  drugs  are  subject  to  destruction,  whether  entered, 
or  remaining  unclaimed  and  liable  to  sale.  In  the  latter  case, 
collectors  should  require  a  special  report  from  appraisers  upon 
drugs  liable  to  sale,  before  ordering  their  destruction  (T.  D.  7799). 

2.  Opium  condemned  as  unfit  for  medicinal  purposes  cannot  be 
entered  for  manufacture  into  morphine  (T.  D.  2203). 

3.  Importers  are  liable  for  charges  and  expenses  when  goods 
are  rejected  (T.  D.  14347). 

Appraisement  at  New  York. 

Sec.  2938.  One  of  the  assistant  appraisers  at  the  port 
of  New  York,  to  be  appointed  with  special  reference  to 
his  qualifications  for  such  duties,  shall,  in  addition  to  the 
duties  that  may  be  required  of  him  by  the  appraiser, 
perform  the  duties  of  a  special  examiner  of  drugs,  medi- 
cines, chemicals,  and  so  forth. 

Sec.  2939.  The  collector  of  the  port  of  New  York  shall 
not,  under  any  circumstances,  direct  to  be  sent  for  exami- 
nation and  appraisement  less  than  one  package  of  every 
invoice,  and  one  package  at  least  out  of  every  ten  packages 
of  merchandise,  and  a  greater  number  should  he,  or  the 
appraiser,  or  any  avSsistant  appraiser,  deem  it  necessary. 
When  the  Secretary  of  the  Treasury,  however,  from  the 
character  and  description  of  the  merchandise,  may  be  of 
the  opinion  that  the  examination  of  a  less  proportion  of 
packages   will   amply   protect   the   revenue,  he    may,  by 


54         TITI.E  34— REVISED  STATUTES— Ch.  6. 

special  regulation,  direct  a  less  number  of  packages  to  be 
examined.     (See  §2901). 

Examiners  at  New  York. 

Sec.  2940.  The  Secretary  of  the  Treasury  may,  on  the 
nomination  of  the  appraiser,  appoint  such  number  of 
examiners  at  the  port  of  New  York  as  the  Secretary 
may  in  writing  determine  to  be  necessary,  to  aid  each  of 
the  assistant  appraisers  in  the  examination,  inspection, 
and  appraisement  of  merchandise.  No  person  shall  be 
appointed  such  examiner  who  is  not,  at  the  time  of  his 
appointment,  practically  and  thoroughly  acquainted  with 
the  character,  quality,  and  value  of  the  article  in  the 
examination  and  appraisement  of  which  he  is  to  be  em- 
ployed, nor  shall  any  such  examiner  enter  upon  the  dis- 
charge of  his  duties,  as  such,  until  he  shall  have  taken 
and  subscribed  an  oath  faithfully  and  diligently  to  dis- 
charge such  duties. 

Appraisers  and  others  not  to  engage  in  other  business. 

Sec.  2941.  No  appraiser,  assistant  appraiser,  examiner^ 
clerk,  verifier,  sampler,  messenger,  or  other  person  em- 
ployed in  the  departments  of  appraisal  at  the  port  of  New 
York,  or  any  of  them,  shall  engage  or  be  employed  in  any 
commercial  or  mercantile  business,  or  act  as  agent  for  any 
person  engaged  in  such  business,  during  the  term  of  his 
appointment. 

Sec.  2942.  All  provisions  relating  to  the  duties  of 
appraisers,  or  to  any  proceedings  consequent  or  dependent 
upon  the  action  of  such  appraisers  and  not  inconsistent 
with  the  provisions  relating  to  the  appraiser  and  assistant 
appraisers  at  the  port  of  New  York,  shall  be  construed  to 
apply  to  them. 

Sec.  2943.  (Relating  to  Appraisement  of  damaged  goods.) 
Repealed  by  Act  June  10,  1890,  §29  {post). 

Labor  beyond  usual  hours. 

Sec.  2944.  If  at  any  time,  from  an  increase  of  impor- 
tation, or  from  any  other  cause,  there  shall  be  found  upon 
the  floors  of  the  public  stores  in  the  City  of  New  York  an 
accumulation  of  merchandise  awaiting  appraisement,  the 
appraiser  shall,  under  regulations  established  by  the  Sec- 
retary of  the  Treasury,  direct  the  assistant  appraisers,  and 
others  associated  with  them  in  this  branch  of  the  public 
business,  to  devote  time  beyond  the  usual  business  hours, 
in  each  day,  during  daylight,  to  their  respective  duties,  so 
that  the  business  of  appraisement  may  be  faithfully  and 
more  promptly  dispatched. 


APPRAISAL.  55 

Sec.  2945.  (Relating  to  Penalty  for  declining  to  act  as 
Merchant  Appraiser.)  Repealed  by  Act  June  lo,  1890,  §29 
{post). 

Appraisement  at  ports  where  there  are  no  Appraisers. 

Sec.  2946.  When  merchandise  is  entered  at  ports  where 
there  are  no  appraisers,  the  mode  hereinbefore  prescribed 
of  ascertaining  the  foreign  value  thereof  shall  be  carefully 
observed  by  the  revenue  officers  to  whom  is  committed  the 
estimating  and  collection  of  duties.  {See  §13,  Act  June  10, 
i^()o,  post,  and  ^2g^o  R.  S.) 

Sec.  2947.  The  Secretary  of  the  Treasury  shall  have 
authority  to  direct  the  appraiser  for  any  collection-district 
to  attend  in  any  other  collection-district  for  the  purpose  of 
appraising  any  merchandise  imported  therein.  (See  §13, 
Act  June  10,  id>go,  post.) 

Additional  Duties  not  Fines. 

Sec.  2948.  No  portion  of  the  additional  duties  provided 
by  this  Title  shall  be  deemed  a  fine,  penalty,  or  forfeiture, 
for  the  purpose  of  being  distributed  to  any  officer  of  the 
customs,  but  the  whole  amount  thereof,  when  received, 
shall  be  paid  directly  into  the  Treasury.  {See  §2970  R, 
S.,  and  ^'j  Act  June  10,  i^go,  post.) 

Secretary  of  Treasury  to  prescribe  Regulations  for  Appraisal. 

Sec.  2949.  The  Secretary  of  the  Treasury  from  time  to 
time  shall  establish  such  rules  and  regulations,  not  incon- 
sistent with  the  laws  of  the  United  States,  to  secure  a  just, 
faithful,  and  impartial  appraisal  of  all  merchandise  imported 
into  the  United  States,  and  just  and  proper  entries  of  such 
actual  market-value  or  wholesale  price  thereof,  and  of  the 
square  yards,  parcels,  or  other  quantities,  as  the  case  may 
require,  and  of  such  actual  market- value  or  wholesale 
price  of  each  of  them.  The  Secretary  of  the  Treasury 
shall  report  all  such  rules  and  regulations,  with  the  reasons 
therefor,  to  the  then  next  session  of  Congress.  {See  §13, 
Act  jfiine  10,  1890,  post.) 

Appraiser's  Certificate. 

Sec.  2950.  The  certificate  of  any  one  of  the  appraisers 
of  the  dutiable  value  0/  any  imported  merchandise  required 
to  be  appraised,  shall  be  deemed  to  be  the  appraisement 
of  such  merchandise  required  by  law  to  be  made  by  such 
appraisers.  Where  merchandise  shall  be  entered  at  ports 
where  there  are  no  appraisers,  the  certificate  of  the  revenue 
officer  to  whom  is  committed  the  estimating  and  collection 
of  duties  of  the  dutiable  value  of  any  merchandise  required 


56         TITI.K  34— REVISED  STATUTES— Ch.  6. 

to  be  appraised,  shall  be  deemed  and  taken  to  be  the 
appraisement  of  such  merchandise  required  by  law  to  be 
made  by  such  officer.     (See  §13,  Act  June  10,  \^()o^ post.) 

Deflnition  of  the  word  "Ton." 

Sec.  2951.  Wherever  the  word  ^*ton'^  is  used  in  this 
chapter,  in  reference  to  weight,  it  shall  be  construed  as 
meaning  twenty  hundred  weight,  each  hundred  weight 
being  one  hundred  and  twelve  pounds  avoirdupois. 

Sec.  2952.  (Relating  to  definition  of  the  words  "value" 
and  'Valued.")  Repealed  by  Act  June  10,  1890,  §29 
( post) .     See  §19^/  said  A  ct. 

Buildings  for  Custom- House  purposes. 

Sec.  2953.  Nothing  herein  contained  shall  be  construed 
to  prevent  the  leasing  or  hiring  of  such  buildings  or  accom- 
modations as  may  be  required  for  the  use  of  the  United 
States  appraisers  for  the  due  examination  and  appraisal  of 
imported  merchandise  at  the  ports  where  such  officers  are 
provided  by  law,  nor  to  prohibit  the  leasing  or  hiring  by 
collectors  of  the  customs,  for  short  periods,  with  the 
approval  of  the  Secretary  of  the  Treasury,  of  such  stores 
as  may  be  required  for  custom-house  purposes  at  any  of 
the  smaller  revenue  ports  of  the  United  States. 


BOND    AND    WAREHOUSE    SYSTEM.* 

(Title  34-Revised  Statutes-Chapter  7.) 


Lease  of  warehouses  authorized. 

Sec.  2954.  The  Secretary  of  the  Treasury  may,  at  his 
discretion,  lease  such  warehouses  as  he  deems  necessary, 
for  the  storage  of  unclaimed  goods,  or  goods  which  for  any 
other  reason  are  required  by  law  to  be  stored  by  the  Gov- 
ernment.    {Sec  §24,  Act  June  22,  1874,  post.) 

Sec.  2955.  No  leases  shall  be  entered  into  by  the  United 
States  for  any  warehouses  for  the  storage  of  warehoused  or 
unclaimed  merchandise  at  any  port  where  there  may  exist 
any  private  bonded  warehouses ;  Provided,  That  such 
buildings  may  be  leased  as  may  be  required  for  the  use  of 
appraisers  for  the  examination  and  appraisal  of  imported 
merchandise  at  ports  where  such  officers  are  provided  by 
law ;  and  collectors  may  lease,  for  short  periods,  at  any  of 
the  smaller  ports,  such  stores  as  may  be  required  for  cus- 
tom-house purposes,  with  the  approval  of  the  Secretary  of 
the  Treasury. 

Sec.  2956.  All  warehouses  hired  by  the  collector,  naval 
officer,  or  surveyor,  shall  be  on  public  account,  and  paid 
for  by  the  collector  as  such,  and  shall  be  appropriated  ex- 
clusively to  the  use  of  receiving  foreign  merchandise,  sub- 
ject, as  to  the  rates  of  storage,  to  regulation  by  the  Secre- 
tary of  the  Treasury. 

Sec.  2957.  No  collector  or  other  officer  of  the  customs 
shall  enter  into  any  contract  or  agreement  for  the  use  of 
any  building  to  be  thereafter  erected  as  a  public  store  or 
warehouse,  and  no  lease  of  any  building  to  be  so  used  shall 
be  taken  for  a  longer  period  than  three  years,  nor  shall 
rent  be  paid,  in  whole  or  part,  in  any  case,  in  advance. 

Storage  of  liquors,  coal,  woods,  &c. 

Sec.  2958.  Cellars  and  vaults  of  stores  for  the  storage 
of  wines  and  distilled  spirits  only,  and  yards  for  the  storage 
of  coal,  mahogany,  and  other  woods  and  lumber,  may,  at 
the  discretion  of  the  Secretary  of  the  Treasury,  be  con- 

*  For  Bonded  Warehouses  for  manufacturing,  cleaning,  and 
grinding  goods  for  export,  see  sections  9  and  21,  Act  August  28, 
1894;  Act  March  24,  1874;  Act  January  9,  1883,  post. 


58         Title  34— REVISED  STATUTES— Ch.  7. 

stituted  bonded  warehouses  for  the  storage  of  such  articles 
under  the  same  regulations  and  conditions  as  required  in 
the  storage  of  other  merchandise;  the  cellars  or  vaults 
shall  be  exclusively  appropriated  to  the  storage  of  wines 
or  distilled  spirits,  and  shall  have  no  opening  or  entrance 
except  the  one  from  the  street,  on  which  separate  and 
different  locks  of  the  custom-house  and  the  owner  or  pro- 
prietor of  the  cellars  or  vaults  shall  be  placed. 

Storage  of  grain. 

Sec.  2959.  Parts  of  such  building  as  shall  be  approved 
by  the  Secretary  of  the  Treasury  may  be  bonded  for  the 
storage  of  grain,  under  such  rules,  regulations,  and  con- 
ditions as  he  may  prescribe  for  the  security  of  the  revenue. 

Priyate  warehouses. 

Sec.  2960.  Private  warehouses  shall  be  used  solely  for 
the  purpose  of  storing  warehoused  merchandise,  and  shall 
be  previously  approved  by  the  Secretary  of  the  Treasury, 
and  be  placed  in  charge  of  a  proper  officer  of  the  customs, 
who,  together  with  the  owner  and  proprietor  of  the  ware- 
house, shall  have  the  joint  custody  of  all  the  merchandise 
stored  in  the  warehouse;  and  all  the  labor  on  the  mer- 
chandise so  stored  must  be  performed  by  the  owner  or 
proprietor  of  the  warehouse,  under  the  supervision  of  the 
officer  of  the  customs  in  charge  of  the  same,  at  the  expense 
of  the  owner  or  proprietor.  {See  §24,  Act  June  22,  1874, 
post.) 

1.  The  Treasury  Department  uniformly  declines  to  grant  per- 
mission to  bond  portions  of  buildings  for  general  storage  purposes 
(T.  D.  3608). 

2.  For  liability  of  proprietors  of  bonded  warehouses  see  T.  D. 
694. 

Bond  of  Proprietors. 

Sec.  2961.  Before  any  of  the  stores  or  cellars,  owned  or 
occupied  by  private  individuals,  shall  be  used  as  a  ware- 
house for  merchandise  imported  by  other  merchants  or 
importers,  the  owner,  occupant,  or  lessee  thereof  shall 
enter  into  bond,  in  such  sums  and  with  such  sureties  as 
may  be  approved  by  the  Secretary  of  the  Treasury,  exoner- 
ating and  holding  harmless  the  United  States  and  its  officers 
from  or  on  account  of  any  risk,  loss,  or  expense  of  any 
kind  or  description,  connected  with  or  arising  from  the 
deposit  or  keeping  of  the  merchandise  in  the  warehouses; 
and  all  imports  deposited  in  any  public  or  private  ware- 
house authorized  by  this  Title  shall  be  at  the  sole  and 
exclusive  risk  and  expense  of  the  owner  or  importer. 
{See  notes  to  §§2983,  2984.) 

The  responsibility  for  merchandise  contained  in  bonded  ware- 
houses rests  entirely  with  the  proprietors  of  the  same,  the  Gov- 
ernment being  solely  interested  in  the  duty  due  upon  the  goods 
(T.  D.  15087). 


BOND  AND  WAREHOUSE  SYSTEM.  59 

Importer  may  designate  warehouse— certain  articles  excluded 
from  warehouse  privileges. 

Sec.  2962.  Any  merchandise  subject  to  duty,  with  the 
exception  of  perishable  articles,  also  gunpowder,  and  other 
explosive  substances,  except  fire-crackers,  which  shall 
have  been  duly  entered  and  bonded  for  warehousing,  in 
conformity  with  existing  laws,  may  be  deposited,  at  the 
option  of  the  owner,  importer,  consignee,  or  agent,  at  his 
expense  and  risk,  in  any  public  warehouse  owned  or  leased 
by  the  United  States,  or  in  the  private  warehouse  of  the 
importer,  the  same  being  used  exclusively  for  the  storage  of 
warehoused  merchandise  of  his  own  importation  or  to  his 
consignment,  or  in  a  private  warehouse  used  by  the  owner, 
occupant,  or  lessee,  as  a  general  warehouse  for  the  storage 
of  warehoused  merchandise;  such  place  of  storageto  be  des- 
ignated on  the  warehouse-entry  at  the  time  of  entering  such 
merchandise  at  the  custom-house.     (See  §§2975,  2984.) 

1.  Any  portion  of  an  invoice  not  less  than  an  entire  package  or 
if  in  bulk  not  less  than  one  ton,  may  be  entered  for  warehouse 
and  remainder  for  consumption  (T.  D.  5341). 

2.  Vegetables  (T.  D.  5201);  Fruits  (T.  D.  13852)  and  Eggs 
(T.  D.  1 1283)  are  perishable  articles. 

3.  Swedish  matches  when  packed  in  zinc  lined  boxes,  enclosed 
in  wooden  cases,  are  not  considered  explosive  or  dangerous 
articles,  and  may  be  stored  in  warehouse  (T.  D.  7439). 

4.  Percussion  Caps  used  for  sporting  purposes  only,  are  not 
explosive  articles,  and  not  included  in  the  list  of  explosives,  and 
may  h^  forwarded  in  bond  (T.  D.  9564).  Metallic  Cartridges  may 
be  entered  in  bond  for  immediate  transportation  and  exportation 
to  foreign  countries,  if  directly  transferred  from  the  car  to  the 
exporting  vessel  (T.  D.  8692). 

5.  Blasting  Gz/'i- and  *'  Detonators,'"  such  as  are  used  by  miners 
and  for  blasting  purposes,  are  dangerously  explosive  (T.  D.  9564). 
See  also  §2975,  post. 

6.  Imported  merchandise,  the  product  or  manufacture  of  the 
United  States,  liable  to  duty  equal  to  the  tax  imposed  by  the  in- 
ternal revenue  laws,  are  entitled  to  the  privileges  of  the  warehouse 
system  (T.  D.  7435,  modifying  T.  D.  5829),  and  the  bonded  period 
commences  with  such  reimportation  (T.  D.  15089,  15267). 

Goods  not  duly  entered,  deposited  in  warehouse. 

Sec.  2963.  When  merchandise,  imported  into  the  United 
States,  has  not  been  entered  in  pursuance  of  the  provisions 
of  any  act  regulating  imports  and  tonnage,  the  same  shall 
be  deposited  in  the  public  warehouse,  and  shall  there 
remain,  at  the  expense  and  risk  of  the  owner,  until  such 
invoice  is  produced.  Nothing  herein  contained  shall  be 
understood  to  prohibit  the  sale  of  such  quantities  of  mer- 
chandise so  stored  as  may  be  necessary  to  discharge  the 
duties  thereon,  and  all  intervening  charges,  at  the  time  or 
times  when  such  duties  shall  become  due  and  payable. 
(See  §§2926,  2789.) 

Sec.  2964.  In  all  cases  of  failure  or  neglect  to  paj^  the 


60         Title  34— REVISED  STATUTES— Ch.  7. 

duties  within  the  period  allowed  by  law  to  the  importer 
to  make  -entry  thereof,  or  whenever  the  owner,  importer, 
or  consignee  shall  make  entry  for  warehousing  the  same, 
in  writing,  in  such  form  and  supported  by  such  proof  as 
shall  be  prescribed  by  the  Secretary  of  the  Treasury,  the 
merchandise  shall  be  taken  possession  of  by  the  collector, 
and  deposited  in  the  public  stores,  or  in  other  stores  to  be 
agreed  on  by  the  collector  or  chief  revenue  officer  of  the 
port,  and  the  importer,  owner,  or  consignee,  such  stores  to 
be  secured  under  the  joint  locks  of  the  inspector  and  im- 
porter, there  to  be  kept,  with  due  and  reasonable  care,  at 
the  charge  and  risk  of  the  owner,  importer,  consignee,  or 
agent,  and  subject  at  all  times  to  their  order,  upon  pay- 
ment of  the  proper  duties  and  expenses,  to  be  ascertained 
on  due  entry  thereof  for  warehousing,  and  to  be  secured 
by  a  bond  of  the  owner,  importer,  or  consignee,  with 
surety  to  the  satisfaction  of  the  collector,  in  double  the 
amount  of  the  duties,  and  in  such  form  as  the  Secretary  of 
the  Treasury  shall  prescribe.  (See  §2970  R.  S.,  and  Act 
June  20,  iB>']6,post. 

Where  goods  are  kept  by  the  collector  in  charge  and  custody  of 
customs  officer  until  exported,  the  expense  incurred  is  to  be  paid 
by  the  owner,  importer,  or  consignee  (G.  A.  2603). 

Storage  of  unclaimed  merchandise— sales. 

Sec.  2965.  Unclaimed  merchandise  required  by  existing 
laws  to  be  taken  possession  of  by  collectors  of  the  customs 
may  be  stored  in  any  public  warehouse  owned  or  leased  by 
the  United  States,  or  in  any  private  bonded  warehouse 
authorized  by  this  Title,  and  all  charges  for  storage,  labor, 
and  other  expenses  accruing  on  any  such  merchandise,  not 
to  exceed  in  any  case  the  regular  rates  for  such  objects  at 
the  port  in  question,  must  be  paid  before  delivery  of  the 
goods  on  due  entry  thereof  by  the  claimant  or  owner;  or 
if  sold  as  unclaimed  goods,  to  realize  the  import  duties, 
the  charges  shall  be  paid  by  the  collector  out  of  the  pro- 
ceeds of  the  sale  thereof  before  paying  such  proceeds  into 
the  Treasury  as  required  by  existing  laws.  {See  notes  to 
§§2973,  2()'j4,  post.) 

Importations  for  immediate  delivery  may  be  warehoused. 

Sec.  2966.  Amended  by  Act  June  26,  1884,  §24,  to  read 
as  follows:  When  merchandise  shall  be  imported  into  any 
port  of  the  United  States  from  any  foreign  country  in  ves- 
sels, and  it  shall  appear  by  the  bills  of  lading  that  the 
merchandise  so  imported  is  to  be  delivered  immediately 
after  the  entry  of  the  vessel,  the  collector  of  such  port 
may  take  possession  of  such  merchandise  and  deposit  the 
same  in  bonded  warehouse;  and  when  it  does  not  appear 


BOND  AND  WAREHOUSE  SYSTEM.  61 

by  the  bills  of  lading,  that  the  merchandise  so  imported  is 
to  be  immediately  delivered,  the  collector  of  the  customs 
may  take  possession  of  the  same,  and  deposit  it  in  bonded 
warehouse,  at  the  request  of  the  owner,  master,  or  con- 
signee of  the  vessel,  on  three  days'  notice  to  such  collector 
after  the  entry  of  the  vessel. 

Merchandise  for  Jeffersonville  and  Albany. 

Sec.  2967.  Merchandise  imported  into  the  port  of  Louis- 
ville, and  destined  for  Jeffersonville,  may  be  landed  and 
warehoused  at  Jeffersonville,  under  the  custody  and  control 
of  the  surveyor  of  the  port  of  Louisville. 

Sec.  2968.  The  Secretary  of  the  Treasury  may  extend 
the  privileges  of  the  provisions  relating  to  warehouses, 
and  the  regulations  of  the  Treasury  Department  relating 
thereto,  to  the  port  of  Albany. 

Custody  of  merchandise  not  unladen  in  time. 

Sec.  2969.  All  merchandise  of  which  the  collector  shall 
take  possession  under  the  provisions  relating  to  the  time 
for  the  discharge  of  a  vesseFs  cargo  shall  be  kept  with  due 
and  reasonable  care  at  the  charge  and  risk  of  the  owner. 

Time  limited  for  merchandise  to  remain  in  Bonded  Ware- 
house. 

Sec.  2970.  Any  merchandise  deposited  in  bond  in  any 
public  or  private  bonded  warehouse  may  be  withdrawn  for 
consumption  within  one  year  from  the  date  of  original 
importation  on  payment  of  the  duties  and  charges  to  which 
it  may  be  subject  by  law  at  the  time  of  such  withdrawal; 
and  after  the  expiration  of  one  year  from  the  date  of 
original  importation,  and  until  the  expiration  of  three  years 
from  such  date,  any  merchandise  in  bond  may  be  with- 
drawn for  consumption  on  payment  of  the  duties  assessed 
on  the  original  entry  and  charges,  and  an  additional  duty 
of  ten  per  centum  of  the  amount  of  such  duties  and 
charges. 

"  It  was  the  intention  of  Congress  to  repeal  this  section  (2970) 
and  aboHsh  the  additional  duties  therein  provided  for  (T.  D. 
13289,  adopting  opinion  In  re  Schmid,  Circuit  Court,  54  Fed.  Rep., 
145;  G.  A.  2827)." 

Withdrawal   for   exportation    or  transshipment— Sale  of 
abandoned  ^oods  after  custody  of  three  years. 

Sec.  2971.  All  merchandise  which  may  be  deposited  in 
public  store  or  bonded  warehouse  may  be  withdrawn  by 
the  owner  for  exportation  to  foreign  countries;  or  may  be 
transshipped  to  any  port  of  the  Pacific  or  western  coast  of 
the  United  States  at  any  time  before  the  expiration  of  three 
years  from  the  date  of  original  importation;  such  goods  on 


62         Title  34— revised  STATUTES— Ch.  7. 

arrival  at  a  Pacific  or  western  port  to  be  subject  to  the  same 
rules  and  regulations  as  if  originally  imported  there.  Any 
goods  remaining  in  public  store  or  bonded  warehouse 
beyond  three  years  shall  be  regarded  as  abandoned  to  the 
Government,  and  sold  under  such  regulations  as  the  Sec- 
retary of  the  Treasury  may  prescribe,  and  the  proceeds 
paid  into  the  Treasury.  In  computing  this  period  of  three 
years,  if  such  exportation  or  transshipment  of  any  mer- 
chandise shall,  either  for  the  whole  or  any  part  of  the  term 
of  three  years,  have  been  prevented  by  reason  of  any  order 
of  the  President,  the  time  during  which  such  exportation 
or  transshipment  of  such  merchandise  shall  have  been 
so  prevented  shall  be  excluded  from  the  computation. 
Merchandise  withdrawn  for  exportation  shall  be  subject 
only  to  the  payment  of  such  storage  and  charges  as  may 
be  due  thereon.  {See  §§2970,  2977,  2979,  3015,  3017,  3036, 
3052,3127.) 

1.  The  provisions  of  this  section  apply  to  goods  where  the  duties 
have  been  paid  or  have  not  been  paid  (T.  D.  6170,  12494,  12753), 
but  duty  paid  goods  may  be  exempted  from  summary  sale,  by 
surrender  of  the  withdrawal  permits  to  the  storekeeper  (T.  D. 
12862). 

2.  Exportation  cannot  be  made  after  the  three  years'  limit  (T.  D. 
6170)  unless  delay  is  occasioned  by  unavoidable  circumstances 
(T.  D.  1990,  2040). 

3.  Merchandise  rehnported  after  a  previous  importation  and 
exportation,  may  be  re-entered  for  warehousing  for  a  new  three 
years'  term  as  an  original  importation,  except  where  the  trans- 
action is  shown  to  be  a  mere  colorable  one,  so  that  there  is  no  real 
exportation  and  importation  of  the  goods  at  all  (T.  D.  14995,  citing 
opinion  Attorney-General,  modifying  T.  D.  12410;  see  also  T.  D. 
14795,  15372;  G.  A.  2823),  and  the  goods  may  be  entered  at  the  rate 
in  force  at  time  of  entry  (T.  D.  2246);  and  reimported  whiskey  is 
subject  when  withdrawn  to  a  duty  equal  to  the  internal-revenue 
tax  under  section  19,  Act  August  28,  1894  (T.  D.  15372). 

4.  Supplies  for  American  vessels  cannot  be  withdrawn  after 
three  years  without  payment  of  duties  (T.  D.  8822). 

5.  The  words,  date  of  original  importation,  refer  to  the  exterior 
port  of  first  arrival  of  the  merchandise,  and  not  to  the  interior 
port  of  destination  (Seeberger  vs.  Schweyer,  153  U.  S.,  609). 

6.  A  sale  of  goods  made  before  the  expiration  of  the  three  years 
limit  is  illegal,  and  bars  recovery  on  the  warehouse  bond  (T.  D. 
4696). 

7.  Goods  are  considered  as  abandoned  to  the  Government,  after 
expiration  of  the  three  years'  limit,  as  well  where  the  duties 
thereon  have  been  paid  as  where  they  have  not  been  paid.  Parties 
interested  should  be  notified  of  the  date  of  expiration  of  the  lirnit, 
and  after  such  date,  and  before  the  goods  are  listedYor  sale,  duties, 
charges,  etc.,  may  be  paid,  and  the  goods  taken  away.  This 
applies  likewise  to  unclaimed  goods  not  entered  at  the  custom- 
house (T.  D.  6070,  6199,  6170,  with  opinion  of  the  Attorney-General). 

Distribution  of  proceeds  of  sale. 

Sec.  2972.  The  Secretary  of  the  Treasury,  in  case  of 
any  sale  of  any  merchandise  remaining  in  public  store  or 
bonded  warehouse  beyoud  three  years,  may  pay  to  the 


BOND  AND  WAREHOUSE  SYSTEM.  63 

owner,  consignee,  or  agent  of  such  merchandise,  the  .pro- 
ceeds thereof,  after  deducting  duties,  charges,  and  expenses, 
in  conformity  with  the  provision  relating  to  the  sale  of 
merchandise  remaining,  in  a  warehouse  for  more  than  one 
year.     (See  notes  to  §2973,  R.  S.,  et  seq.) 

Merchandise  under  "  General  Order  "  unclaimed  beyond  one 
year  to  be  sold  and  distribution  of  proceeds. 

Sec.  2973.  If  any  merchandise  shall  remain  in  public 
store  beyond  one  year,  without  payment  of  the  duties  and 
charges  thereon,  except  as  hereinbefore  provided,  then 
such  merchandiee  shall  be  appraised  by  the  appraisers,  if 
there  be  any  at  such  port,  and  if  none,  then  by  two  mer- 
chants to  be  designated  and  sworn  by  the  collector  for  that 
purpose,  and  sold  by  the  collector  at  public  auction,  on 
due  public  notice  thereot  being  first  given,  in  the  manner 
and  for  the  time  to  be  prescribed  by  a  general  regulation 
of  the  Treasury  Department.  At  such  public  sale,  distinct 
printed  catalogues  descriptive  of  such  merchandise,  with 
the  appraised  value  afiixed  thereto,  shall  be  distributed 
among  the  persons  present  at  such  sale.  A  reasonable 
opportunity  shall  be  given  before  such  sale,  to  persons 
desirous  of  purchasing,  to  inspect  the  quality  of  such  mer- 
chandise. The  proceeds  of  such  sales,  after  deducting  the 
usual  rate  of  storage  at  the  port  in  question,  with  all  other 
charges  and  expenses,  including  duties,  shall  be  paid  over 
to  the  owner,  importer,  consignee,  or  agent,  and  proper 
receipts  taken  for  the  same.     (5^^  §§2971,  2975,  2976.) 

1 .  Exportation  of  "  Genera t  order ' '  goods — restrictions.  Unless 
it  shall  appear  by  satisfactory  evidence  that  merchandise  remain- 
ing in  general  order  without  examination  or  appraisement,  was, 
when  shipped  at  the  foreign  port,  destined  for  immediate  exporta- 
tion from  the  United  States,  no  exportation  thereof  will  be  per- 
mitted except  under  entry  for  warehouse  and  exportation  in  bond 
and  appraisement  made  as  provided  in  such  cases  (T.  D.  15504). 
After  the  one  year  limit  the  goods  cannot  be  admitted  to  ware- 
house privileges  for  subsequent  exportation.  The  fact  that  the 
goods  were  originally  shipped  in  transit  through  the  United  States 
forms  no  exception  to  this  rule  (T.  D.  7676,  12076,  14201,  14900, 
15527)-  ^ 

2.  Withdrawals  for  consumption  may  be  permitted  at  any  time 
after  the  expiration  of  the  one  year  limit,  before  action  for  sale  has 
been  taken,  upon  payment  of  the  duties  (T.  D.  4787,  8542,  12076). 

3.  Proceeds  of  sales  of  goods  in  private  bonded  warehouses. 
Storage  charges  on  goods  in  private  bonded  warehouses  is  not  a 
lien  on  the  goods,  but  the  warehouse  keeper  must  look  to  the 
owner,  not  to  the  property.  Duties  and  expenses  take  priority 
over  storage  charges  (T.  D.  7027,  14262).  But  in  the  case  of  sales 
of  seized  or  unclaimed  goods  in  private  warehouses,  the  storage 
charges  are  paid  next  after  the  expenses  of  sale,  and  has  priority 
over  duties  (T.  D.  13269,  13451,  14262;  see  also  T.  D.  6617,  8402, 
10044),  and  where  such  goods  are  transferred  from  the  private 
warehouse  to  a  salesroom,  the  storage  in  the  private  warehouse 
has  priority  over  expense  and  storage  in  salesroom  (T.  D.  15488). 

4.  Payment  of  balances  to   attorneys  under  ordinary   custom 


64         TITI.E  34— REVISED  STATUTES— Ch.  7. 

house  power  is  not  permitted,  but  maybe  paid  to  attorney  holding 
specific  authority  from  the  importer  (T.  D.  14279)  or  to  attorneys 
of  record  in  suits  against  the  United  States,  but  in  such  cases  the 
checks  are  drawn  to  the  order  of  the  principals  (T.  D.  14959). 

5.  Liens  for  freight  on  unclaimed  goods  is  to  be  paid  out  of 
proceeds  of  sales  of  such  goods  after  the  payment  of  duties 
(T.  D.  6580,  14487.     See  section  2981  R.  S.) 

6.  Purchasers  of  sales  of  unclaimed  goods,  take  the  articles 
at  their  own  risk,  without  guarantee  of  quality  or  quantity  (T.  D. 
2770,  9720). 

7.  Goods  entered  for  consumption  upon  which  only  a  portion 
of  the  duties  have  been  paid,  may  be  sold  under  this  section 
(T.  D.  4787). 

8.  Involuntary  consignees  of  goods  cannot  be  held  liable  for 
duties  and  charges  (T.  D.  7796). 

9.  When  the  merchandise  sold  was  subject  to  internal  revenue 
tax,  the  costs  of  the  stamps  therefor  should  be  deducted  from  the 
proceeds  of  the  sale  (T.  D.  8372). 

10.  See  also  note  7  to  section  2971. 

Overplus  of  sales— disposal  of. 

Sec.  2974.  The  overplus,  if  any  there  be,  of  the  pro- 
ceeds of  such  sales,  after  the  payment  of  storage,  charges, 
expenses,  and  duties,  remaining  unclaimed  for  the  space 
of  ten  days  after  such  sales,  shall  be  paid  by  the  collector 
into  the  Treasury  of  the  United  States;  and  the  collector 
shall  transmit  to  the  Treasury  Department,  with  the  over- 
plus, a  cop}^  of  the  inventory,  appraisement,  and  account 
of  sales,  specifying  the  marks,  numbers,  and  descriptions 
of  the  packages  sold,  their  contents,  and  appraised  value, 
the  name  of  the  vessel  and  master  in  which,  and  of  the 
port  whence,  it  was  imported,  and  the  time  when,  and  the 
name  of  the  person  to  whom  such  merchandise  was  con- 
signed in  the  manifest,  and  the  duties  and  charges  to  which 
the  several  consignments  were  respectively  subject;  and 
the  receipt  or  certificate  of  the  collector  shall  exonerate 
the  master  of  any  vessel  in  which  such  merchandise  was 
imported,  from  all  claim  of  the  owner  thereof,  who  shall, 
nevertheless,  on  due  proof  of  his  interest,  be  entitled  to 
receive  from  the  Treasury  the  amount  of  any  overplus  paid 
into  the  same  under  the  provisions  of  this  Title. 

Any  pretended  attachments  or  garnishee  proceedings,  instituted 
by  third  parties,  should  not  be  regarded  by  the  collector  in  the 
pursuance  of  his  duty  to  pay  any  overplus  into  the  Treasury  of  the 
United  States  (T.  D.  8813,  8949). 

Sale  of  Perishable  and  Explosive  Articles. 

Sec.  2975.  All  merchandise  of  a  perishable  nature,  and 
all  gunpowder  and  explosive  substances,  except  fire- 
crackers, deposited  in  any  public  or  private  bonded  ware- 
house, shall  be  sold  forthwith.  [See  Proviso,  §20,  Act 
June  10,  iZgOy  post,  and  §2g62,  R.  S  ) 

I.  Perishable   articles   (such   as   vegetables),  when   unclaimed. 


BOND  AND  WAREHOUSE  SYSTEM.  65 

may  be  sold,  if  deemed  expedient,  on  the  wharf  where  landed 
(T.  D.  5201). 

2.  Goods  in  course  of  decay  to  be  sold  under  the  provisions  of 
this  section  (T.  D.  15094). 

Special  Regulations  (see  T.  D.  13852). 

Sale  of  unclaimed  merchandise  liable  to  depreciation. 

Sec.  2976.  Any  collector  of  the  customs  is  authorized, 
under  such  directions  and  regulations  as  may  be  prescribed 
by  the  Secretary  of  the  Treasury,  to  sell,  upon  due  notice, 
at  public  auction,  any  unclaimed  merchandise  deposited  in 
public  warehouse  whenever  the  same  may  from  deprecia- 
tion in  value,  damage,  leakage,  or  other  cause,  in  the 
opinion  of  such  collector,  be  likely  to  prove  insufficient, 
on  a  sale  thereof,  to  pay  the  duties,  storage,  and  other 
charges  if  suffered  to  remain  in  public  store  for  the  period 
allowed  by  law  in  the  case  of  unclaimed  merchandise. 
{See  §2973.) 

1.  If  the  duties  upon  the  goods,  are  protected  by  transportation 
bond,  the  collector  at  the  port  of  entry  should  be  notified,  and  the 
sale  withheld  to  afford  the  sureties  opportunity  to  protect  their 
interest  (T.  D.  8697). 

2.  There  is  no  authority  for  destruction  of  worthless  unclaimed 
goods,  except  tobacco,  snuff  or  cigars  (T.  D.  11162,  11520). 

3.  Seized  goods  liable  to  speedy  deterioration  or  when  the 
expense  of  keeping  would  largely  reduce  the  net  proceeds  of  sale, 
are  to  be  sold  (T.  D.  11624). 

Special  Regulations  (T.  D.  14879). 

Refund  of  duty  upon  merchandise  exported  from  warehouse. 

Sec.  2977.  Merchandise  upon  which  duties  have  been 
paid  may  remain  in  warehouse  in  custody  of  the  officers  of 
the  customs  at  the  expense  and  risk  of  the  owners  of  such 
merchandise,  and  if  exported  directly  from  such  custody 
to  a  foreign  country  within  three  years,  shall  be  entitled  to 
return  duties.  But  proper  evidence  of  such  merchandise 
having  been  landed  abroad  shall  be  furnished  to  the  col- 
lector by  the  importer,  and  one  per  centum  of  the  duties 
shall  be  retained  by  the  Government.  (See  §§2971,  3015, 
3017,  3023,  3024,  3025,  3027,  3049,  3052.) 

1.  The  refund  for  drawback  does  not  include  the  additional  duty 
paid  under  the  provisions  of  section  7  of  the  Act  June  10,  1890,  nor 
the  discriminating  duty  paid  under  the  provisions  of  section  14, 
Act  August  28,  1894  (T.  D.  3435,  3502,  7583,  10841,  11754). 

2.  On  the  exportation  of  liquors  on  which  duties  have  been  paid ^ 
drawback  is  only  allowed  on  the  quantity  and  proof  of  the  article 
actually  exported  (T.  D.  4264). 

3.  Goods  not  covered  by  a  consular  invoice,  and  entered  by 
appraisement,  may  be  entered  for  warehouse  and  immediate  ex- 
portation with  drawback  (T.  D.  5415). 

4.  Payment  of  duties  is  an  indispensable  prerequisite  for  a 
re-exportation  with  benefit  of  drawback  (T.  D.  11 158). 

5 


66         Title  34— REVISED  STATUTES— Ch.  7. 

Restrictions  upon  Exportations  for  Drawback. 

Sec.  2978.  No  merchandise  subject  to  duty  shall  be 
entered  for  drawback,  or  exported  for  drawback,  after  it  is 
withdrawn  from  the  custody  of  the  officers  of  the  customs 
except  as  provided  in  section  three  thousand  and  twenty- 
five. 

Permit  for  Re-exportation. 

Sec.  2979.  If  the  owner,  importer,  consignee,  or  agent 
of  any  merchandise  on  which  the  duties  have  not  been 
paid,  shall  give  to  the  collector  satisfactory  security  that 
the  merchandise  shall  be  landed  out  of  the  jurisdiction  of 
the  United  States,  in  the  manner  required  by  the  laws 
relating  to  exportations  for  the  benefit  of  drawback,  the 
collector  and  naval  officer,  if  any,  on  an  entry  to  re-export 
the  same,  shall,  upon  payment  of  the  appropriate  expenses, 
permit  the  merchandise,  under  the  inspection  of  the  proper 
officers,  to  be  shipped  without  the  payment  of  any  duties 
thereon.     {See  §§3015  et  seq.  3023,  3024,  3049.) 

Export  bonds  must  be  taken  on  all  exportations  under  this  sec- 
tion, and  the  Secretary  of  the  Treasury  has  no  power  to  dispense 
with  such  bonds.  They  must  be  cancelled  in  the  manner  provided 
by  sections  3044  to  3047,  irrespective  of  the  penal  sum  named  in 
the  bond  (T.  D.  9201,  10265,  10299). 

Special  Regulations  (T.  D.  13411). 

Withdrawal  of  mercliandise  from  warehouse,  quantity  limited. 

Sec.  2980.  No  merchandise  shall  be  withdrawn  from  any 
warehouse  in  which  it  may  be  deposited,  in  a  less  quantity 
than  in  an  entire  package,  bale,  cask,  or  box,  unless  in 
bulk;  nor  shall  merchandise  so  imported  in  bulk  be  deliv- 
ered, except  in  the  whole  quantity  of  each  parcel,  or  in  a 
quantity  not  less  than  one  ton  weight,  unless  by  special 
authority  of  the  Secretary  of  the  Treasury. 

Lien  for  Freight  on  imported  merchandise. 

Sec.  2981.  Amended  by  section  10  of  Act  June  10,  1880, 
to  read  as  follows: 

That  whenever  the  proper  officef  of  the  customs  shall  be 
notified  in  writing  of  the  existence  of  a  lien  for  freight 
upon  imported  goods,  wares,  or  merchandise  in  his  custody, 
he  shall,  before  delivering  such  goods,  wares,  or  merchan- 
dise to  the  importer,  owner,  or  consignee  thereof,  give 
seasonable  notice  to  the  party  or  parties  claiming  the  lien; 
and  the  possession  by  the  officers  of  customs  shall  not 
affect  the  discharge  of  such  lien,  under  such  regulations 
as  the  Secretary  of  the  Treasury  may  prescribe;  and  such 
officer  may  refuse  the  delivery  of  such  merchandise  from 
any  public  or  bonded  warehouse  or  other  place  in  which 
the  same  shall  be  deposited,  until  proof  to  his  satisfaction 


BOND  AND  WAREHOUSE  SYSTEM.  67 

shall  be  produced  that  the  freight  thereon  has  been  paid 
or  secured;  but  the  rights  of  the  United  States  shall  not 
be  prejudiced  thereby,  nor  shall  the  United  States  or  its 
officers  be  in  any  manner  liable  for  losses  consequent  upon 
such  refusal  to  deliver.  If  merchandise  so  subject  to  a 
lien  regarding  which  notice  has  been  filed,  shall  be  for- 
feited to  the  United  States  and  sold,  the  freight  due  thereon 
shall  be  paid  from  the  proceeds  of  such  sale  in  the  same 
manner  as  other  charges  and  expenses  authorized  by  law 
to  be  paid  therefrom  are  paid. 

1.  Nature  of  the  Lien.  The  lien  for  freight  is  a  protection 
afforded  the  carrier  after  the  Government  has  deprived  him  of 
possession  of  the  goods,  and  is  the  sole  exception  where  customs 
officers  are  required  to  hold  the  goods  to  protect  private  rights, 
after  the  rights  of  the  United  States  have  been  discharged  (T.  D. 
8813,  13483). 

2.  Notice  of  the  Lien  must  be  served  upon  the  collector,  or  other 
officer  having  possession  of  the  goods,  or  filed  at  the  custom 
house  (Reg.  1892,  Art.  309).  ^ 

After  the  delivery  of  the  goods,  or  sale  of  unclaimed  goods,  the 
notice  cannot  be  accepted  (T.  D.  5866). 

For  goods  under  immediate  transportation  entry  the  notice 
must  be  filed  at  the  port  of  final  delivery  and  cannot  be  accepted 
at  the  first  port  of  arrival  (T.  D.  5353,  14093,  15066).  It  may  be 
filed  before  the  goods  are  unladen  from  the  vessel  (T.  D.  4458)  or 
while  the  goods  are  in  the  railroad  cars  at  an  interior  port  (T. 
D.  9486).  Notice  of  intention  to  file  a  lien  for  freight  at  the  interior 
port  may  be  given  to  the  Collector  at  the  exterior  port,  who  shall 
thereupon  notify  the  Collector  at  the  interior  port  (T.  D.  15091). 

On  Teas  the  lien  must  be  filed  before  delivery  to  the  importer 
under  bond  for  inspection  (T.  D.  5703,  see  Act  March  2,  \%^'^,post). 

3.  Limitations  of  the  Lien.  The  lien  may  be  filed  against  any 
imported  merchandise,  whether  for  consumption  in  this  country 
or  in  transit  for  exportation  (T.  D.  15066,  with  opinion  of  the 
Attorney-General). 

ft  may  cover  any  quantity  of  goods,  which  must  be  designated 
with  particularity  (T.  D.  5224). 

It  applies  to  freight  only,  including  both  ocean  and  land  trans- 
portation (T.  D.  14093). 

It  has  no  reference  to  assessment  for  general  average,  except 
where  the  goods  are  abandoned  under  section  23,  Act  June  10, 
1890,  when  a  claim  for  general  average  may  be  treated  as  a 
lien  for  freight  and  paid  accordingly  (T.  D.  14472,  12489). 

Any  charges  or  freight  incurred  before  the  voyage  of  importation, 
is  not  covered  by  the  lien,  and  cannot  be  paid  out  of  the  proceeds 
of  sale  of  unclaimed  goods  (T.  D.  7938,  8069). 

4.  Discharge  of  the  Lien — delivery  of  the  goods.  The  collector 
may  detain  the  goods  "  until  proof  to  his  satisfaction  shall  be  pro- 
duced that  the  freight  thereon  has  been  paid  or  secured"  as  the 
statute  provides,  but  it  does  not  specify  the  kind  of  proof  required 
or  fix  the  responsibility  for  the  delivery  of  the  goods  on  insufficient 
proof  (T.  D.  14793).  The  collector  cannot  take  a  bond  to  secure 
the  freight  (T.  D.  6441,  9842). 

The  collector  cannot  refuse  to  deliver  the  goods  to  importers 
because  of  an  existing  lien  on  merchandise  forming  part  or  the 
whole  of  a  previous  importation  (T.  D.  3453). 

Where  the  collector  believes  the  amount  of  the  lien  is  in  excess 
of  the  freight  due,  he  may  notify  the  lienors  that  he  will  deliver 


68         TiTi,E  34— REVISED  STATUTES— Ch.  7. 

the  goods  after  a  reasonable  time,  unless  the  lien  is  filed  in  strict 
compliance  with  the  statute  (T.  D.  5523,  6836). 

The  collector  may  deliver  the  goods  upon  payment  of  the  freight 
due  on  the  quantity  or  weight  actually  landed,  in  case  of  a  disa- 
greement between  the  parties  interested  (T.  D.  4458). 

5.^  Priority  in  payment  claims.  In  all  cases  the  claim  for 
duties  takes  priority  of  the  lien  for  freight  (T.  D.  6580,  8813,  13483). 

Where  unclaimed  goods  are  sold  both  duties  and  storage  charges, 
including  private  warehouses,  take  priority  of  the  lien  for  freight 
(T.  D.  6580,  13269,  13451,  14487). 

In  case  of  forfeiture  and  sale  of  goods  subject  to  the  lien  it  will 
be  paid  next,  after  the  expense  of  sale  (Reg.  1892,  Art.  977). 

Withdrawals  for  Supplies  to  certain  vessels  of  War, 
free  of  duty. 

Sec.  2982.  The  privilege  of  purchasing  supplies  from 
the  public  warehouses  duty  free,  shall  be  extended,  under 
such  regulations  as  the  Secretary  of  the  Treasury  shall 
prescribe,  to  the  vessels  of  war  of  any  nation  in  ports  of 
Ihe  United  States  which  may  reciprocate  such  privilege 
toward  the  vessels  of  war  of  the  United  States  in  its  ports. 

1.  The  privilege  is  allowed  to  vessels  of  war  of  the  following 
countries,  viz.:  Austria,  Brazil,  Chile,  Corea,  Denmark,  England, 
France,  Germany,  Greece,  Hawaiian  Islands,  Holland,  Italy, 
Japan,  Roumania,  Salvador,  Siam,  Sweeden,  Norway,  and  Vene- 
zuela (T.  D.  13111,  13467). 

2.  The  provisions  do  not  extend  to  domestic  articles  in  ware- 
house under  internal  revenue  laws  (T.  D.  13250),  or  to  allowance 
for  drawback  under  section  22,  Act  August  28,  1894  (T.  D.  13536). 

No  allowance  for  Damage  on  ^oods  in  wareliouse. 

Sec.  2983.  In  no  case  shall  there  be  any  abatement  of 
the  duties  or  allowance  made  for  any  injury,  damage,  dete- 
rioration, loss,  or  leakage  sustained  by  au}^  merchandise, 
while  deposited  in  any  public  or  private  bonded  warehouse. 
{See  proviso  in  §50,  Act  October  i,  i^^Oj  post,  and  §§2984, 
2961.) 

Allowance  for  Injury  or  Destruction  by  Casualty. 

Sec.  2984.  The  Secretary  of  the  Treasury  is  hereby  au- 
thorized, upon  production  of  satisfactory  proof  to  him  of 
the  actual  injury  or  destruction,  in  whole  or  in  part,  of  any 
merchandise,  by  accidental  fire,  or  other  casualty,  while 
the  same  remained  in  the  custody  of  the  officers  of  the 
customs  in  any  public  or  private  warehouse  under  bond, 
or  in  the  appraisers'  stores  undergoing  appraisal,  in  pursu- 
ance of  law  or  regulations  of  the  Treasury  Department,  or 
while  in  transportation  under  bond  from  the  port  of  entry 
to  any  other  port  in  the  United  States,  or  while  in  the 
custody  of  the  officers  of  the  customs  and  not  in  bond,  or 
while  within  the  limits  of  any  port  of  entry,  and  before 
the  same  have  been  landed  under  the  supervision  of  the 
ofiicers  of   the  customs,  to  abate  or  refund,  as  the  case 


BOND  AND  WAREHOUSE  SYSTEM.  69 

may  be,  out  of  any  moneys  in  the  Treasury  not  otherwise 
appropriated,  the  amount  of  impost  duties  paid  or  accru- 
ing thereupon;  and  likewise  to  cancel  any  warehouse  bond 
or  bonds,  or  enter  satisfaction  thereon  in  whole  or  in  part, 
as  the  case  may  be. 

1.  All  imports  deposited  in  any  public  or  private  bonded  ware- 
house shall  be  at  the  sole  and  exclusive  risk  and  expense  of  the 
owner  or  importer.    See  sections  2961,  2983,  supra  (See  T.  D.  10195). 

2.  "Custody."  Goods  are  in  the  custody  of  the  officers  of  the 
customs  when  they  are  restrained  by  them  from  the  use  or  control 
ot  the  owners,  and,  being  thus  restrained,  are  under  the  care  and 
protection  of  the  officers,  because  the  Government  has  still  a 
concern  in  them.  When  the  right  to  exercise  restraint  ceases,  the 
official  custody  ceases.  The  right  to  exercise  restraint  exists  only 
when  there  is  something  yet  to  be  done  by  the  owner  before  he 
may  disp'ose  of  the  goods  at  his  pleasure  (T.  D.  5507). 

Merchandise  in  bonded  warehouse,  on  which  duties  have  been 
paid  and  a  permit  for  delivery  issued,  is,  until  actually  delivered 
from  warehouse,  considered  as  still  being  in  the  custody  of  the 
officers  of  the  customs  (T.  D.  11534). 

So,  where  duties  were  paid  and  a  permit  for  the  goods  was  issued 
and  delivered  to  the  importer,  but,  after  receipt  of  a  letter  from 
the  Department,  allowing  the  goods  to  remain  in  the  warehouse 
"  after  the  duties  have  been  paid,"  the  permit  was  returned  to  the 
collector,  and  the  goods  were  thereafter  destroyed  by  '*  accidental 
fire,"  it  was  held  that  the  goods  remained  in  the  custody  of  the 
Government,  and  abatement  was  accordingly  allowed  (T.D.  11534). 

Where  goods  entered  for  consumption,  and  landed  under  permit, 
were  injured  or  destroyed  by  fire  while  remaining  on  the  dock 
before  weighing,  gauging,  or  measuring  had  been  completed,  they 
were  held  to  be  in  the  custody  of  the  officers,  and  abatement  was 
allowed  (T.  D.  5090). 

But,  where  certain  lumber  was  destroyed  by  fire  after  duty  paid 
permits  had  been  issued,  but  the  lumber  remained  piled  near  other 
lumber  still  in  the  custody  of  the  officers,  abatement  was  denied, 
as  the  lumber  destroyed  had  left  the  custody  of  the  officers  (T.  D. 

5507). 

Where  goods  were  entered  for  consumption  and  delivered  to  the 
importers  and  were  destroyed  by  fire  in  their  own  store,  the  fact 
that  the  usual  penal  bond  had  been  taken  did  not  place  the  goods 
in  the  custody  of  the  Government  (T.  D.  7312). 

3.  "Accidental  FIRE  OR  OTHER  CASUALTY."  The  cause  of  the 
loss  or  damage  must  be  sudden,  inevitable,  and  unforeseen — not 
to  be  guarded  against.  Injury  or  loss  from  ordinary  causes  does 
not  bring  the  case  within  the  statute  (T.  D.  8472). 

4.  "  Injury  or  destruction  by  accidental  fire,  or  other 
CASUALTY,  AND  ABATEMENT  ALLOWED:"  Injury  to  shcet  irou  by 
sinking  of  the  vessel  at  the  dock  in  consequence  of  damage  by 
ice  (T.  D.  8272).  Cask  of  liquor  which  fell  while  bei^ig  hoisted  in 
a  bonded  warehouse  and  contents  lost  (T.  D.  552). 

Cask  of  liquor  destroyed  by  falling  while  being  discharged  from 
vessel  (T.  D.  12164),  goods  injured  by  fire  and  water  from  burning 
of  a  floating  elevator  at  the  dock  on  which  the  goods  were  landed 
under  warehouse  bond  (T.D.  371);  green  fruit  frozen  while  in  custody 
of  customs  officers  (T.D. 7968, see  T.D.13855);  goods  laden  for  export, 
injured  by  reason  of  collision  of  the  vessel  while  within  the  limits 
of  the  port  (T.  D.  5438);  goods  damaged  by  fire  in  course  of  the 
voyage,  and  damage  culminated  after  arrival  in  port  (T.  D.  14997); 
goods  broken  in  transit  in  bond  (T.  D.  9333);  goods  damaged  by 


70         Title  34— REVISED  STATUTES— Ch.  7. 

fire  from  lantern  while  sampling  (G.  A.  2829);  injury  from  water 
leaking  from  a  boiler  valve  which  got  out  of  order  in  the  night 
(T.  D.  11137). 

Injury  or  destruction  from  ordinary  causes  and  abate- 
ment OF  DUTY  denied.  Injury  by  ram  while  in  yard  of  public 
store,  notwithstanding  the  public  store  was  itself  too  crowded  to 
accommodate  the  goods  (T.  D.  10214),  or  similar  injury  while  goods 
were  deposited  outside  of  the  warehouse  for  weighing  (T.  D. 
10180),  or  similar  injury  while  on  ship's  deck  (T.  D.  S472).  Injury 
from-  leakage  of  cars  while  goods  in  transit  under  bond  (T.  D. 
14^87);  injury  from  dampness  in  bonded  warehouse  (T.  D.  7835); 
injury  inflicted  by  a  burglar  (T.  D.  8539);  loss  of  liquor  by  burst- 
ing of  rotten  staves  in  a  cask  (T.  D.  560),  or  similar  loss  by  burst- 
ing of  carboy  (T.  D.  12517),  or  leakage  from  worm  holes  in  cask 
(T.  D.  10167);  loss  from  wine  turning  sour  (T.  D.  4250);  injury  to 
rice  from  weevil  (T.  D.  3244);  injury  by  moths  (T.  D.  12741);  injury 
by  rats  or  mice  (T.  D.  15570);  for  goods  lost  or  stolen  in  course  of 
transportation  in  bond  (T.  D.  9333);  injury  to  fish  by  being  "heated" 
while  in  transit  in  bond,  no  evidence  being  produced  that  the  "heat- 
ing" resulted  from  an  accidental  fire  (T.  D.  8296);  injury  from  leak- 
age in  the  roof  of  the  United  States  Appraisers'  store  (T.  D.  2098), 
or  a  bonded  warehouse  (T.  D.  2098,  11112);  injury  from  freezing 
(T.  D.  13855,  see  T.  D.  7968);  injury  from  absorption  or  evapora- 
tion of  liquors  (G.  A.  2794);  loss  by  theft  (T.  D.  11956). 

5.  When  goods  are  injured  by  fire  in  bonded  warehouse,  and  the 
underwriters  expend  money  to  place  the  goods  in  proper  condition 
for  sale,  the  amount  so  expended  may  be  deducted  frorn  the  gross 
proceeds  of  the  sale,  and  the  appraiser  should  base  his  estimate 
upon  the  net  value  after  deducting  expenses  (T.  D.  4167,  14593). 

6.  Collectors  cannot  be  held  responsible  for  loss  or  injury  sus- 
tained by  reason  of  the  negligence  or  omission  of  duty  by  their 
subordinates  (T.  D.  8871,  citing  opinion  of  the  United  States 
Supreme  Court).  If  goods  are  damaged  by  careless  unpacking  or 
repacking  in  public  store,  the  employee  who  caused  the  damage 
should  be  required  to  pay  the  importer  the  amount  of  such  damage 
(T.  D.  2969). 

7.  The  remission  of  duty  under  this  section  does  not  include  the 
additional  duty  imposed  under  section  7,  Act  June  10,  1890  (T.  D. 
15102). 

8.  No  abatement  for  damage  under  this  section  will  be  allowed 
in  case  of  duty  paid  goods  remaining  in  warehouse  over  three 
years  (T.  D.  12862). 

9.  The  provisions  of  this  section  are  not  repealed  or  modified 
by  the  Act  of  June  10,  1890  (T.  D.  10172,  10195). 

10.  Where  importer  is  dissatisfied  with  abatement  under  this 
section,  the  appeal  should  be  made  to  the  Secretary  of  the  Trea- 
sury, direct.  I'he  Board  of  General  Appraisers  has  no  jurisdiction 
in  such  cases  (G.  A.  1024,  2829). 

Penalties  for  obliterating  marks  on  packages. 

Sec.  2985.  Any  person  convicted  of  altering,  defacing, 
or  obliterating  any  mark  which  has  been  placed  by  any 
officer  of  the  revenue  on  any  package  of  warehoused  mer- 
chandise shall  be  liable  to  a  penalty  of  five  hundred  dol- 
lars for  every  such  offense. 

Penalty  I'or  unlawfully  opening  wareliouse. 

Sec.  2986.  If  any  importer  or  proprietor  of  any  ware- 
housed merchandise,  or  any  person  in  his  employ,  shall. 


BOND  AND  WAREHOUSE  SYSTEM.  71 

by  any  contrivance,  fraudulently  open  the  warehouse,  or 
shall  gain  access  to  the  merchandise,  except  in  the  pres- 
ence of  the  proper  officer  of  the  customs  acting  in  the 
execution  of  his  duty,  such  importer  or  proprietor  shall 
be  liable  to  a  penalty  of  one  thousand  dollars  for  every 
such  offense.     (See  §2998.) 

Penalty  for  fraudulent  remoyals  from  warehouse. 

Sec.  2987.  If  any  warehoused  merchandise  shall  be 
fraudulently  concealed  in  or  removed  from  any  public 
or  private  warehouse,  the  same  shall  be  forfeited  to  the 
United  States;  and  all  persons  convicted  of  fraudulently 
concealing  or  removing  such  merchandise,  or  of  aiding  or 
abetting  such  concealment  or  removal,  .shall  be  liable  to 
the  same  penalties  as  are  imposed  for  the  fraudulent  intro- 
duction of  merchandise  into  the  United  States. 

Report  by  Collector  of  merchandise  in  warehouse. 

Sec.  2988.  The  collectors  of  the  several  ports  of  the 
United  States  shall  make  quarterly  reports  to  the  Secretary 
of  the  Treasury,  according  to  such  general  instructions  as 
the  Secretary  may  give,  of  all  merchandise  remaining  in 
the  warehouses  of  their  respective  ports,  specifying  the 
quantity  and  description  of  the  same. 

Warehouse  regulations. 

Sec.  2989.  The  Secretary  of  the  Treasury  may  from 
time  to  time  establish  such  rules  and  regulations,  not  in- 
consistent with  law,  for  the  due  execution  of  the  provisions 
of  this  chapter,  and  to  secure  a  just  accountability  under 
the  same,  as  he  may  deem  to  be  expedient  and  necessary. 
(See  §24,  Aci  June  22,  1874,  post.) 

Charges  for  labor,  storage,  and  like  expenses  are  not  fees,  and 
not  abolished  by  section  22,  Act  June  10,  1890  (G.  A.  2825). 

Secs.  2990  to  2997,  inclusive.  (Relating  to  immediate 
transportation  in  bond  without  appraisement.)  Repealed 
by  Act  June  10,  1880,  §8,  (post).     See  said  Act. 

Penalty  for  breaking,  entering,  warehouse,  &c. 

Sec.  2998.  Any  person  maliciously  opening,  breaking, 
or  entering,  by  any  means  whatever,  any  car,  vessel, 
vehicle,  warehouse,  or  package  containing  any  such  mer- 
chandise so  delivered  for  transportation,  or  removing, 
injuring,  breaking,  or  defacing  any  lock  or  seal  placed 
upon  such  car,  vessel,  vehicle,  warehouse,  or  package,  or 
aiding,  abetting,  or  encouraging  any  other  person  or  per- 
sons so  to  remove,  break,  injure,  or  deface  such  locks  or 
seals,  or  to  open,  break,  or  enter  such  car,  vessel,  or  vehi- 
cle, with  intent  to  remove  or  cause  to  be  removed  unlaw- 
fully any  merchandise  therein,  or  in  any  manner  to  injure 


72         Title  34— REVISED  STATUTES— Ch.  7. 

or  defraud  the  United  States;  and  any  person  receiving 
any  merchandise  unlawfully  removed  from  any  such  car, 
vessel,  or  vehicle,  knowing  it  to  have  been  so  unlawfully 
removed,  shall  be  guilty  of  felony,  and  in  addition  to  any 
penalties  heretofore  prescribed  shall  be  punishable  by  im- 
prisonment for  not  less  than  six  months  nor  more  than  two 
years.     {See  §2986.) 

Special  Agents  in  foreign  territory. 

Sec.  2999.  For  the  purpose  of  better  guarding  agains- 
frauds  upon  the  revenue  on  foreign  merchandise  trans- 
ported between  the  ports  of  the  Atlantic  and  those  of  the 
Pacific  overland  through  any  foreign  territory,  the  Secre- 
tary of  the  Treasury  may  appoint  special  sworn  agents  as 
inspectors  of  the  customs,  to  reside  in  such  foreign  terri- 
tory where  such  merchandise  may  be  landed  or  embarked, 
with  power  to  superintend  the  landing  or  shipping  of  all 
merchandise,  passing  coastwise  between  the  ports  of  the 
United  States  on  the  Pacific  and  Atlantic.  It  shall  be 
their  duty,  under  vsuch  regulations  and  instructions  as  the 
Secretary  of  the  Treasury  may  prescribe,  to  guard  against 
the  perpetration  of  frauds  upon  the  revenue.  The  com- 
pensation paid  to  such  inspectors  shall  not  in  the  aggregate 
exceed  five  thousand  dollars  per  annum. 

Transportation  of  merchandise  in  Bond. 

Sec.  3000.  Any  merchandise,  duly  entered  for  ware- 
housing, may  be  withdrawn  under  bond,  without  payment 
of  the  duties,  from  a  bonded  warehouse  in  any  collection- 
district,  and  be  transported  to  a  bonded  warehouse  in  any 
other  collection -district,  and  re-warehoused  thereat;  and 
any  such  merchandise  may  be  so  transported  to  its  desti- 
nation wholly  by  land,  or  wholly  by  water,  or  partially  by 
land  and  partially  by  water,  over  such  routes  as  the  Secre- 
tary of  the  Treasury  may  prescribe,  and  may  likewise  be 
conveyed  over  any  foreign  territory,  the  government  of 
which  may  have,  or  shall  by  treaty  stipulations  grant,  a 
free  right  of  way  over  such  territory.  {See  §§2971,  2984, 
3006,  3127.) 

_  1.  Bulky  merchandise  may  be  sent  off  without  waiting  for  the 
liquidation  of  the  entry,  whenever  the  collector  is  satisfied  that 
the  time  of  transportation  will  be  more  than  sufficient  for  comple- 
tion of  the  entry,  and  its  receipt  at  port  of  destination  at  or  before 
the  arrival  of  the  goods  (T.  D.  6595). 

2.  No  allowance  can  be  made  for  goods  lost  or  stolen  while 
being  transported  in  bond  (T.  D  8296,  9333.  14534),  but  allowance 
is  made  for  loss  or  injury,  *'  by  accidental  fire  or  other  casualty  " 
(§2984,  R.  S.). 

3.  Transit  goods  may  be  entered  for  warehouse  and  exportation, 
or  for  consumption,  or  for  warehousing  (T.  D.  15450).  Repeated 
withdrawals  for  transportation  and  rewarehousmg  are  permissible 
(T.  D.  12410). 

Special  Regulations  (T,  D.  13462.  12410,  13151,  13411;  G.  A.  1856). 


BOND  AND  WAREHOUSE  SYSTEM.  73 

Bond  for  Transportation— Penalties. 

Sec.  3001  The  Secretary  of  the  Treasury  shall  prescribe 
the  form  of  the  bond  to  be  given  for  the  transportation  of 
merchandise  from  a  port  in  one  collection  district  to  a  port 
in  another  collection  district  as  provided  in  the  preceding 
section;  also  the  time  for  such  delivery;  and  for  a  failure 
to  transport  and  deliver  within  the  time  limited  any  such 
bonded  merchandise  to  the  collector  at  the  designated  port, 
a  duty  of  double  the  amount  to  which  such  merchandise 
would  be  liable  shall  be  collected,  which  duty  shall  be 
secured  by  such  bond,  or  the  merchandise  may  be  seized 
and  forfeited  for  such  failure,  and  any  steam  or  other 
vessel,  or  vehicle,  transporting  such  bonded  merchandise, 
the  master,  owner,  or  conductor  of  which  shall  fail  to 
deliver  the  same  to  the  collector  at  the  designated  port, 
shall  be  liable  to  seizure  and  forfeiture.  Aud  the  Secretary 
of  the  Treasury  is  hereby  authorized  to  remit,  in  whole  or 
in  part,  on  such  conditions,  and  under  such  regulations, 
not  inconsistent  with  law,  as  he  may  prescribe,  the  addi- 
tional duty  secured  by  the  bond  given  for  the  transporta- 
tion of  merchandise  from  a  port  in  one  collection  district 
to  a  port  in  another  collection  district  prescribed  bj^  the 
preceding  section:  Provided,  That  it  shall  be  proved  to  the 
satisfaction  of  the  Secretary  of  Treasury  that  the  failure 
to  transport  and  deliver  the  merchandise  aforesaid  accord- 
ing to  the  conditions  of  the  bonds  occurred  without  willful 
negligence  or  fraudulent  intent  on  the  part  of  the  obligors. 
Special  Regulations  (T.  D.  13462:  G.  A.  1856). 

Witlidrawal  of  merchandise  from  warehouse  for  Exportation 
to  Mexico  and  British  Provinces. 

Sec.  3002.  Any  imported  merchandise  in  the  original 
packages  which  shall  have  been  duly  entered  and  bonded, 
in  pursuance  of  the  provisions  relating  to  warehouses,  may 
be  withdrawn  from  warehouse  for  immediate  exportation, 
without  payment  of  duties,  to  Chihuahua,  in  Mexico,  by 
the  route  of  the  Arkansas  River,  through  Van  Buren,  or 
by  the  route  of  the  Red  River,  through  Fulton,  or  bj^  the 
route  of  the  Missouri  River,  through  Independence,  or  by 
such  other  routes  as  may  be  designated  by  the  Secretary 
of  the  Treasury.  Any  imported  merchandise  duly  entered 
and  bonded  at  Brownsville,  in  the  district  of  Brazos  de  San- 
tiago, or  imported  and  bonded  at  any  other  port  of  the  United 
States,  and  transported  thence  in  bond,  and  duly  reware- 
housed  at  Brownsville,  may  be  withdrawn  from  warehouse 
for  immediate  exportation,  without  payment  of  duties,  to 
ports  and  places  in  Mexico,  by  land  or  water,  or  partly 
by  land  and  partly  by  water,  or  by  such  routes  as  may  be 
designated  by  the  Secretary  of  the  Treasury. 

I.  Goods  destined  to  Mexico  may  be  stored  in  a  bonded  warehouse 


74         TITI.E  34— REVISED  STATUTES— Ch.  7. 

at  an  intermediate  port,  without  being  entered  for  rewarehousing; 
and  may  be  forwarded  to  destination  in  different  parcels  (T.  D. 
5649). 

2.  Merchandise  not  liable  to  duty  may  be  entered  for  transporta- 
tion and  export  in  bond  in  the  same  manner  as  dutiable  merchan- 
dise (T,  D.  5970). 

Special  Regulations  (G.  A.  1933). 

Sec.  3003.  Any  imported  merchandise  duly  entered  and 
bonded  in  any  port  of  the  United  States  may  be  withdrawn 
from  warehouse  without  payment  of  duties,  for  immediate 
exportation  for  San  Fernando,  Paso  del  Norte,  and  Chi- 
huahua, in  Mexico,  through  the  port  of  Lavaca,  in  the 
collection  district  of  Saluria,  in  the  State  of  Texas,  and 
be  transshipped  inland,  thence  to  San  Antonio,  in  that 
State,  and  from  the  latter  place  to  the  destinations  in 
Mexico,  either  by  way  of  Eagle  Pass,  the  Presidio  del 
Norte,  or  San  Elizario,  all  on  the  Rio  Grande;  and  the 
Secretary  of  the  Treasury  is  hereby  authorized  to  prescribe 
such  regulations,  not  inconsistent  with  law,  as  he  may 
deem  proper  and  necessary,  respecting  the  packing, 
marking,  inspection,  proof  of  due  delivery  at  their  foreign 
destinations  of  the  imports  authorized  by  this  and  the  fore- 
going section  to  be  exported  from  warehouse  to  ports  and 
places  in  Mexico,  and  for  the  due  protection  in  other 
respects  of  the  public  revenue. 

Sec.  3004.  As  amended  by  Act  September  25,  1890. 
Imported  merchandise  duly  entered  and  bonded  at  a  port 
of  the  United  States,  and  withdrawn  from  warehouse  in 
accordance  with  existing  law,  for  exportation  for  San  Fer- 
nando, Paso  del  Norte,  and  Chihuahua,  in  Mexico,  may 
pass  through  Eagle  Pass,  the  port  of  entry  for  the  district 
of  Saluria,  in  Texas,  under  such  regulations  as  the  Sec- 
retary of  the  Treasury  shall  prescribe,  as  well  as  through 
the  port  of  Lavaca. 

Transit  merchandise  destined  to  British  Provinces 
or  Mexico. 

Sec.  3005.  All  merchandise  arriving  at  the  ports  of  New 
York,  Boston,  Portland  in  Maine,  or  any  port  specially 
designated  b}^  the  Secretary  of  the  Treasury,  and  destined 
for  places  in  the  adjacent  British  provinces,  or  arriving  at 
the  port  of  Brownsville  in  Texas,  or  any  other  port  speci- 
ally designated  by  the  Secretary  of  the  Treasury,  and 
destined  for  places  in  the  republic  of  Mexico,*  maj^  be 

*Joint  Resolution,  March  i,  1895.  Resolved  by  the  Se7iate  and 
House  of  Representatives  of  the  United  States  of  America  in 
Congress  assembled,  That  the  Secretary  of  the  Treasury  be,  and 
is  hereby,  authorized  and  directed  to  suspend  the  operation  of 
section  three  thousand  and  five  of  the  Revised  Statutes,  in  so  far  as 


BOND  AND  WAREHOUSE  SYSTEM.  75 

entered  at  the  custom-house,  and  conveyed,  in  transit, 
through  the  territory  of  the  United  States,  without  the 
payment  of  duties,  under  such  regulations  as  the  Secretary 
of  the  Treasury  may  prescribe.  (See  List  of  Ports  in 
Appendix. ) 

1.  Consular  certificates  to  invoices  are  not  required  for  goods 
entered  for  transit  to  Canada  or  Mexico,  or  other  foreign  countries, 
but  the  invoice,  bill  of  lading  or  manifest,  must  show  foreign  des- 
tination, description  and  vakie  of  the  goods  (T.  D.  7893,  8693, 
9378,  9619),  and  entry  may  be  made  without  examination  of  the 
goods  (T.  D.  9686,  13901,  15348). 

2.  If  imported  goods  are  simply  transferred  from  one  vessel  to 
another  for  exportation,  the  export  bonds  may  be  cancelled  upon 
fiUng  of  a  bona  fide  through  bill  of  lading,  and  presentation  of 
certificate  of  lading  on  board  the  export  vessel  (T.  D.  7197);  but 
bills  of  lading  which  consign  goods  to  forwarders  or  other  persons, 
and  not  to  connecting  lines  of  steamers  or  their  agents  for  imme- 
diate transshipment,  are  not  the  requisite  through  bill  of  lading 
(T.  D.  8384). 

3.  Non-dutiable  perishable  articles  should  be  refused  the  privi- 
lege of  transportation  in  bond  to  foreign  ports  (T.  D.  7329,  15361). 

4.  The  lien  for  freight  under  section  2981  R.  S.  may  be  filed 
against  goods  in  transit,  as  well  as  goods  for  consumption  (T.  D. 
15066,  with  opinion  of  the  Attorney-General). 

5.  Merchandise  cannot  be  retained  in  cars  after  arrival  on  the 
confines  of  the  United  States,  and  if  not  properly  received  by  the 
foreign  consignee  must  be  sent  to  warehouse  (G.  A.  1933). 

6.  Special  Regulations. — For  British  Provinces,  T.  D.  13994, 
14209.     For  Mexico,  T.  D.  13695,  14209. 

Transportation  of  merchandise  for  domestic  ports  over 
Foreign  territory. 

Sec.  3006.  Imported  merchandise  in  bond,  or  duty  paid, 
and  products  or  manufactures  of  the  United  States,  may, 
with  the  consent  of  the  proper  authorities  of  the  British 
provinces  or  republic  of  Mexico,  be  transported  from  one 
port  of  the  United  States  to  another  port  therein,  over  the 
territory  of  such  provinces  or  republic,  by  such  routes, 
and  under  such  rules,  regulations,  and  conditions  as  the 
Secretary  of  the  Treasury  may  prescribe;  and  the  mer- 
chandise so  transported  shall,  upon  arrival  in  the  United 
States  from  such  provinces  or  republic,  be  treated  in  regard 
to  the  liability  to  our  exemption  from  duty,  or  tax,  as  if 
the  transportation  had  taken  place  entirely  within  the 
limits  of  the  United  States.     {See  §§2971,  3000,  3127.) 

I.  The  transportation  under  the  provisions  of  this  section  is  re- 
stricted to  American  vessels  (T.  D.  7039).     Domestic  merchandise 

the  same  permits  goods,  wares,  and  merchandise  to  be  transported 
in  bond  through  the  United  States  into  the  Free  Zone  of  Mexico, 
so  long  as  the  Mexican  free-zone  law  exists:  Provided,  That 
nothing  herein  contained  shall  be  construed  so  as  to  prevent  the 
transportation  of  merchandise  in  bond  to  be  delivered  at  points  in 
the  Territory  of  Mexico  beyond  the  limits  of  said  Free  Zone. 


76         Title  34— REVISED  STATUTES— Ch.  7. 

ostensibly  exported  to  Canada  in  foreign  vessels,  but  really 
shipped  from  one  port  of  the  United  States  to  another,  via  Canada, 
are  not  bona  fide  exportations;  and  certificates  that  the  merchan- 
dise is  of  domestic  production,  upon  which  free  entry  is  made  at 
port  of  arrival  after  the  transit,  cannot  be  legally  issued  (T.  D. 
7172). 

2.  Foreign  cars  or  vehicles  engaged  in  traffic  under  sections 
3005,  3006,  3102,  shall  not  be  liable  to  duty  (T.  D.  9549),  and  loco- 
motives drawing  the  cars  are  also  free,  but  are  restricted  to  certain 
limits  (T.  D.  12859).  Foreign  materials  for  repairs  of  such  cars  or 
locomotives  are  dutiable  (T.  D.  12279). 

3,  Goods  shipped  from  one  port  in  the  United  States  to  another 
through  a  foreign  country  to  pay  duty,  unless  through  rate  of 
freight  is  made  public  (Act  March  2,  1889,  section  6). 

Sealed  cars  exempt  from  fees. 

Sec.  3007.  Railroad  cars  or  other  vehicles  laden  with 
merchandise,  sealed  hy  a  customs  officer,  passing,  under 
the  provisions  of  the  preceding  section  and  the  regulations 
of  the  Secretary  of  the  Treasury,  from  one  port  in  the 
United  States  to  another  therein,  through  foreign  contigu- 
ous territory,  shall  be  exempt  from  the  payment  of  any 
fees  for  receiving  or  certifying  manifests  thereof. 

Forfeiture  for  relanding  exported  merchandise. 

Sec.  3008.  No  merchandise  exported  to  Mexico  or  the 
British  North  American  Provinces  shall  be  voluntarily 
landed  or  brought  into  the  United  States;  and  any  so 
landed  or  brought  into  the  United  States  shall  be  forfeited; 
and  the  same  proceeding  shall  be  had  for  its  condemnation, 
and  the  distribution  of  the  proceeds  of  the  sales,  as  in 
other  cases  of  forfeiture  of  merchandise  illegally  imported. 
Every  person  concerned  in  the  voluntary  landing  or  bring- 
ing such  merchandise  into  the  United  States  shall  be  liable 
to  a  penalty  of  four  hundred  dollars. 


PAYMENT. 

(Title  34— Revised  Statutes-Chapter  8.) 


Duties— In  what  money  payable. 

Sec.  3009.  All  duties  upon  imports  shall  be  collected  in 
ready-money,  and  shall  be  paid  in  coin  or  coin  certificates 
or  in  United  States  notes,  payable  on  demand,  authorized 
to  be  issued  prior  to  the  twenty-fifth  day  of  February,  one 
thousand  eight  hundred  and  sixty-two,  and  by  law  receiv- 
able in  payment  of  public  dues. 

Disposal  of  moneys  paid  under  Protest  and  suits  to 
recover  same. 

Sec.  3010.  All  money  paid  to  any  collector  of  the  cus- 
toms, or  to  any  person  acting  as  such,  for  unascertained 
duties  or  for  duties  paid  under  protest  against  the  rate  or 
amount  of  duties  charged,  shall  be  placed  to  the  credit  of 
the  Treasurer  of  the  United  States,  and  shall  not  be  held 
by  the  collector,  or  person  acting  as  such,  to  await  any 
ascertainment  of  duties,  or  the  result  of  any  litigation  in 
relation  to  the  rate  or  amount  of  duty  legally  chargeable 
and  collectable  in  any  case  where  money  is  so  paid. 

Secs.  3011,  3012,  3012^  and  3013.  (Relating  to  refund 
of  duties.)  Repealed  by  Act  June  lo,  1890,  §29  {post.) 
See  §24  of  said  Act. 

Judgments— how  payable. 

Sec.  3014.  In  all  proceedings  brought  by  the  United 
States  in  any  court  for  due  recovery  as  well  of  duties  upon 
imports  alone  as  of  penalties  for  the  non-payment  thereof, 
the  judgment  shall  recite  that  the  same  is  rendered  for 
duties,  and  such  judgment,  interest,  and  costs  shall  be 
payable  in  the  coin  by  law  receivable  for  duties,  and  the 
execution  issued  on  such  judgment  shall  set  forth  that  the 
recovery  is  for  duties,  and  shall  require  the  marshal  to 
satisfy  the  same  in  the  coin  by  law  receivable  for  duties; 
and  in  case  of  levy  upon  and  sale  of  the  property  of  the 
judgment  debtor,  the  marshal  shall  refuse  payment  from 
any  purchaser  at  such  sale  in  any  other  money  than  that 
specified  in  the  execution. 

77 


DRAWBACK. 

(Title  34-Revised  Statutes— Chapter  9.) 


Allowance  and  Restrictions  upon  Drawback. 

Sec.  3015.  A  drawback  of  duties,  as  prescribed  by  law, 
shall  be  allowed  and  paid  on  all  merchandise  imported  into 
the  United  States,  in  respect  to  all  such  merchandise  as  shall 
be  exported  to  any  foreign  port  other  than  the  dominions  of 
any  foreign  State  immediately  adjoining  to  the  United 
States,  either  from  the  district  of  original  importation,  or 
from  certain  other  districts;  and  all  duties,  drawbacks,  and 
allowances  which  shall  be  payable,  or  allowable,  on  any 
specific  quantity  of  merchandise,  shall  be  deemed  to  apply 
in  proportion  to  any  greater  or  less  quantity,  except  as 
herein  otherwise  provided.  (See  §§2971,  2977,  2978,  3025, 
3027,  3036,  3041,  3053,  3054,  3056,  3127.) 

1.  Drawback  does  not  include  the  additional  duty  paid  under 
section  7,  Act  June  10,  1890,  nor  the  discriminating  duty  paid 
under  section  14,  Act  August  28,  1894  (T.  D.  3435,  3502,  7583,  10841, 
11754). 

2.  Where  drawbacks  are  unjustly  refused  by  the  collector  and 
Secretary  of  the  Treasury,  the  Board  of  General  Appraisers  have 
no  jurisdiction  in  such  cases,  either  under  protest  or  otherwise. 
It  was  held  by  the  Supreme  Court  in  Campbell  vs.  United  States, 
107  U.  S.,  407,  that  the  proper  remedy  was  by  action  in  the  Court 
of  Claims  directly  against  the  United  States  (G.  A.  2333). 

3.  Goods  for  transportation  and  exportation,  with  benefit  of 
drawback,  must  be  exported  immediately  upon  arrival  at  final 
port  of  exit  (T.  D.  11171). 

4.  Drawback  is  not  allowed  on  goods  remaining  in  warehouse 
after  three  years  (Regs.  1892,  Art.  809). 

5.  opium  and  preparations  of  opium  cannot  be  removed  from 
warehouse  without  payment  of  duties,  and  such  duties  shall  not 
be  refunded  (Act  August  28,  1894,  paragraph  36). 

6.  **  Drawback  "  means  a  refund  in  whole  or  in  part  of  the  duties 
paid  (Reg.  1892,  page  321). 

Sec.  3016.  No  merchandise  imported  shall  be  entitled 
to  a  drawback  of  the  duties  paid,  unless  the  duties  so  paid 
shall  amount  to  fifty  dollars  at  least;  nor  unless  they  shall 
be  exported  in  the  original  casks,  cases,  chests,  boxes, 
trunks,  or  other  packages,  in  which  they  were  imported, 
without  diminution  or  change  of  the  articles  which  were 
therein  contained,  at  the  time  of  importation,  in  quantity, 

78 


DRAWBACK.  79 

quality,  or  value,   necessary   or  unavoidable   wastage   or 
damage  only  excepted.     {See  §§3028,  3029,  3030,  3031.) 

1.  The  limitation  of  $50  refers  to  tlie  amount  of  duty  paid  07i 
importation,  and  not  to  the  amount  of  duty  ascertained  for  draw- 
back upon  the  goods  at  time  of  exportation,  after  they  had  sus- 
tained loss  by  '*  necessary  or  unavoidable  wastage  or  damage  " 
{T.  D.  7089).  The  limitation  is  applicable  only  to  goods 
exported  in  the  original  packages,  and  does  not  apply  to  goods 
manufactured  in  whole  or  in  part  from  imported  materials,  and 
then  exported  with  benefit  of  drawback  under  section  22,  Act 
August  28,  1894  (T.  D.  2238,  3541,  5859). 

2.  Merchandise  from  different  importations,  neither  of  which 
paid  a  duty  amounting  to  I50,  may  be  included  in  one  drawback 
entry  (T.  D.  12281). 

Special  Regulations  (T.  D.  12178). 

Limitation  of  time  for  Exportation. 

Sec.  3017.  No  drawback  of  the  duties  shall  be  allowed 
on  merchandise  entitled  to  debenture  under  existing  laws, 
unless  such  merchandise  shall  be  exported  from  the  United 
States  within  three  years  from  the  date  of  the  importation 
of  the  same.  One  per  centum  on  the  amount  of  all  draw- 
backs allowed  shall  be  retained  for  the  use  of  the  United 
States  by  the  collectors  paying  such  drawbacks,  respect- 
ively.    {See  §2971,  2977.) 

Merchandise  unclaimed  for  over  one  year  cannot  be  exported 
with  benefit  of  drawback  (T.  D.  14021), 

Exportation  of  Dru^s  and  Chemicals. 

Sec.  3018.  All  drugs,  medicines,  and  chemical  prepa- 
rations entered  for  exportation  and  deposited  in  warehouse 
or  public  store,  may  be  exported  by  the  owner  thereof  in 
the  original  package,  or  otherwise,  subject  to  such  regu- 
lations as  shall  be  prescribed  by  the  Secretary  of  the 
Treasury. 

Secs.  3019  and  3020.  (Relating  to  drawback  on  articles 
manufactured  from  imported  materials).  Superseded  by 
§22,  Act  August  28,  1894  {post). 

Railroad  iron  imported  for  repair  or  remanufacture. 

Sec.  3021.  Railroad  iron,  partially  or  wholly  worn,  may 
be  imported  into  the  United  States  without  payment  of 
duty  under  bond  to  be  withdrawn  and  exported  after  such 
railroad  iron  shall  have  been  repaired  or  remanu- 
factured.  The  Secretary  of  the  Treasury  is  hereby  au- 
thorized and  directed  to  prescribe  such  rules  and  regula- 
tions as  may  be  necessary  to  protect  the  revenue  against 
fraud,  and  secure  the  identity,  character,  and  weight  of 
all  such  importations  when  again  withdrawn  and  exported, 
restricting  and  limiting  the  export  and  withdrawal  to  the 


80        TITI.K  34— REVISED  STATUTES— Ch.  9. 

same  port  of  entry  where  imported,  and  also  limiting  all 
bonds  to  a  period  of  time  of  not  more  than  six  months 
from  the  date  of  the  importation. 

1.  The  privilege  extends  only  to  iron  rails,  or  bars  for  railroads, 
which  have  been  laid  down  and  used  on  the  track  of  a  railroad  to 
such  extent,  as  to  require  repair  or  remanufacture  (T.  D.  1848,. 
Regulations).  The  articles  upon  export  must  be  identified  as 
railroad  iron,  and  the  privilege  does  not  therefore  extend  to  any 
case  where  the  "rails  or  bars  for  railroads"  are  intended  for 
manufacture  into  an  article  of  a  diff'erent  description,  such  for 
example  as  bar  iron  (T.  D.  1955).  After  repair  or  remanufacture,. 
a  less  quantity  than  the  entire  importation  may,  if  desired,  be 
entered  and  exported  (T.  D.  3885)  and  may  also,  if  desired,  be 
exported  in  pairs,  connected  by  iron  cross  ties  and  bolts  of 
domestic  iron,  forming  "portable  railway  sections"  (T.  D.  3984). 

2.  The  exportation  must  be  made  from  the  port  where  imported 
and  within  six  months  from  the  date  of  importation  (Reg.  1892^ 
Art.  594). 

Imported  Salt  for  use  in  curing  Fish. 

Sec.  3022.  Imported  salt  in  bond  may  be  used  in  curing 
fish,  taken  by  vessels  licensed  to  engage  in  the  fisheries, 
under  such  regulations  as  the  Secretary  of  the  Treasury 
shall  prescribe;  and  upon  proof  that  the  salt  has  been 
used  in  curing  fish,  the  duties  on  the  same  shall  be  remitted, 
{See  title  ''Salt''  in  the  ^'  Schedule  of  Duties.'') 

Secs.  3023  and  3024.  (Relating  to  fees  for  gauging  and 
weighing  goods  for  export.)  Repealed  by  §22,  Act  June  10, 
1890  {post).  (U.  S.  vs.  Jahn,  C.  C.  of  A.,  cited  and  fol- 
lowed in  G.  A.  2992  and  adopted  by  Treasury  Depart- 
ment, see  G.  A.  of  April  i,  1895.) 

No  drawback  allowed  after  Removal  from  Custody. 

Sec.  3025.  No  return  of  the  duties  shall  be  allowed  on 
the  export  of  any  merchandise  after  it  has  been  removed 
from  the  custody  and  control  of  the  government,  except  in 
the  cases  provided  in  sections  three  thousand  and  nineteen, 
three  thousand  and  twenty,  three  thousand  and  twenty- 
two,  and   three    thousand   and   twenty-six.     {See  §§2978, 

1.  Goods  which  have  been  entered  for  consumption  and  have 
been  delivered  to  the  importers  (T.  D.  4309,  9801),  or  if  a  duty  paid 
permit  is  issued  for  goods  not  in  a  bonded  warehouse,  and  the 
permit  has  been  delivered  to  the  customs  officer  in  charge  of  the 
goods,  and  the  importers  are  at  Hberty  to  remove  them  (T.  D.  6488, 
see  note  2,  post),  or  if  goods  are  delivered  under  a  bond  of  the  im- 
porter, and  subsequently  returned  to  the  Public  Store  under  re- 
quisition from  the  appraiser  (section  2892,  supra;)  in  each  of  these 
cases  the  goods,  under  the  provision  of  this  section,  are  considered 
to  have  been  ''withdrawn  "  or  "delivered''  from  the  custody  of 
the  collector,  and  debarred  the  right  of  exportation  with  benefit 
of  drawback  ;  it  being  held  that  the  custody  must  be  continuous 
and  uni7iterrupted  from  the  time  the  goods  are  received  in  the 
custody  of  the  collector  (T.  D.  2357,  4843,  4850,  9509,  11716). 

2.  In  the  case  of  Green  Fruit  landed  under  duty  paid  permits. 


DRAWBACK.  81 

and  held  for  examination  on  the  wharf,  same  will  be  retained  in 
the  custody  of  the  officers  until  the  close  of  the  appraisers'  exam- 
ination, and  until  4  o'clock  of  that  day,  to  afford  importers  time  to 
file  papers  for  exportation  with  benefit  of  drawback  (T.  D.  10046). 

Sec.  3026.  (Relating  to  drawback  on  saltpeter  manufac- 
tured into  gunpowder.)  Superseded  by  §22,  Act  Aug.  28, 
1894  {post). 

Whiit  duties  not  allowed  as  Drawback. 

Sec.  3027.  No  part  of  the  additional  or  discriminating 
duty  imposed  by  law  on  merchandise  on  account  of  its 
importation  in  foreign  vessels  shall  be  allowed  to  be  draw- 
back, but  the  whole  shall  be  retained.  {See  §7,  Act  June 
10,  1890;  §14,  Act  August  2Z,  iS()4,  post). 

Exportations— in  what  packag-es  allowed. 

Sec.  3028.  Wheie  articles  are  imported  in  bulk  they 
shall  be  exported  in  the  packages,  if  any,  in  which  they 
were  landed;  for  which  purpose  the  officer  delivering  the 
same  shall  return  the  packages  they  may  be  put  into,. if 
any,  with  their  marks  and  numbers,  and  they  shall  not  be 
entitled  to  drawback,  unless  exported  in  such  packages, 
which  shall  be  deemed  the  packages  of  original  impor- 
tation, nor  unless  they  fully  agree  with  the  return  made  by 
the  officer.     {See  §3016). 

Exportation  of  Liquors  or  Sugars. 

^  Sec.  3029.  It  shall  be  lawful  for  the  exporter  of  any 
liquors  in  casks,  or  any  unrefined  sugars,  to  fill  up  the 
casks  or  packages  out  of  other  casks  or  packages  included 
in  the  same  original  importation,  or  into  new  casks  or 
packages  corresponding  therewith,  to  be  marked  and 
numbered  as  the  original  casks  or  packages,  in  case  the 
original  casks  or  packages  shall,  in  the  opinion  of  the 
officer  appointed  to  examine  the  same,  be  so  injured  as  to 
be  rendered  unfit  for  exportation,  and  in  no  other  case. 
The  filling  up  or  change  of  package  must,  however,  be 
done  under  the  inspection  of  a  proper  officer,  appointed 
for  that  purpose  by  the  collector  and  naval  officer,  where 
any,  of  the  port  from  which  such  liquors  or  unrefined 
sugars  are  intended  to  be  exported;  and  the  drawback  on 
articles  so  filled  up,  or  of  which  the  packages  have  been 
changed,  shall  not  be  allowed  without  such  inspection. 
(See  §3016.) 

Exportations— change  of  packages. 

Sec.  3030.    When  the   owner,  importer,  consignee,  or 

agent,  of  any  merchandise  entitled  to  debenture,  may  wish 

to  transfer  the  same  into  packages,  other  than  those  in 

which  the  merchandise  was  originally  imported,  the  col- 

6 


82        Title  34— REVISED  STATUTES— Ch.  9. 

lector  of  the  port  where  the  same  may  be  shall  permit  the 
transfer  to  be  made,  if  necessary  for  the  safety  or  preserva- 
tion thereof.     {See  §3016.) 

Sec.  3031.  Due  notice  of  the  wish  to  make  such  transfer, 
in  writing,  setting  forth  sufficient  cause  for  the  transfer, 
shall  be  given  to  the  collector,  who  shall  appoint  an  in- 
spector of  the  revenue  to  ascertain  if  the  allegation  be 
true,  and,  if  found  correct,  to  superintend  the  transfer, 
and  to  cause  the  marks  and  numbers  upon  the  original 
packages  to  be  inscribed  upon  the  packages  into  which  the 
merchandise  shall  be  transferred.     {See  §3016.) 

Proceedings  respecting  merchandise  for  Exportation  or 
Transportation. 

Sec.  3032.  Every  importer,  owner,  consignee,  agent,  or 
exporter,  who  shall  enter  merchandise  for  importation,  or 
for  exportation,  or  transportation  from  one  port  to  another, 
with  the  right  of  drawback,  shall  deposit  with  the  collector 
the  original  invoice  of  such  merchandise,  if  not  before 
deposited  with  the  collector,  and  in  that  case  an  authenti- 
cated copy  thereof,  to  be  filed  and  preserved  by  him  in  the 
archives  of  the  custom-house,  which  shall  be  signed  by 
such  importer,  owner,  consignee,  agent,  or  exporter,  and 
the  oath  to  be  made  on  the  entry  of  such  merchandise 
shall  be  annexed  thereto.     {See  §3057.) 

Six  hours'  notice  must  be  given  by  the  exporter,  to  the  collector, 
before  lading  (Customs  Reg.  1892,  Art.  740). 

Sec.  3033.  It  shall  be  the  duty  of  the  collector  to  cause 
all  merchandise  entered  for  re-exportation,  with  the  right 
of  drawback,  to  be  inspected,  and  the  articles  thereof 
compared  with  their  respective  invoices,  before  a  permit 
shall  be  given  for  lading  the  same;  and  where  the  mer- 
chandise so  entered  shall  be  found  not  to  agree  with  the 
entry  it  shall  be  forfeited. 

Sec.  3034.  All  merchandise,  subject  to  ad-valorem  duty, 
and  intended  for  exportation,  with  benefit  of  drawback, 
which  shall  be  transported  from  one  district  to  another, 
shall  be  accompanied  by  a  copy  from  the  invoice,  of  the 
cost  thereof,  certified  by  the  collector  of  the  district  from 
which  it  may  have  been  last  reshipped,  which  certified 
copy  shall  be  produced  to  the  collector  of  the  district  from 
which  such  merchandise  is  intended  to  be  exported  ;  and 
such  merchandise,  as  well  as  all  such  merchandise  subject 
to  ad-valorem  duty,  as  shall  be  exported  from  the  district 
into  which  it  may  have  been  originally  imported,  shall  be 
inspected  by  the  appraisers  at  the  time  of  exportation,  in 
the  same  manner  as  on  the  importation  of  such  merchan- 
dise ;  and  if  the  same  is  found  not  to  correspond  with  the 
original  invoice,  the  merchandise  shall  be  subject  to  for- 
feiture. 


DRAWBACK.  83 

Sec.  3035.  The  collector  shall  direct  the  surveyor, 
where  any,  to  inspect,  or  cause  to  be  inspected,  the  mer- 
chandise notified  for  exportation,  and  if  it  is  found  to  cor- 
respond fully  with  the  notice  and  proof  concerning  the 
same,  the  collector,  together  with  the  naval  officer,  if  any, 
shall  grant  a  permit  for  lading  the  same  on  board  of  the 
vessel  named  in  such  notice  and  entry.  Such  lading  shall 
be  performed  under  the  superintendence  of  the  officer  by 
whom  the  same  has  been  so  inspected  ;  and  the  exporter 
shall  make  oath  that  the  merchandise,  so  noticed  for  ex- 
portation, and  laden  on  board  such  vessel,  previous  to  the 
clearance  thereof,  or  within  ten  days  after  such  clearance, 
is  truly  intended  to  be  exported  to  the  place  whereof  notice 
has  been  given,  aud  is  not  intended  to  be  relanded  within 
the  United  States  ;  otherwise  the  merchandise  shall  not  be 
entitled  to  the  benefit  of  drawback.     {See  §3037.) 

The  provisions  of  this  section,  prohibiting  allowance  for  draw- 
back, unless  "the  merchandise"  intended  for  export  shall  be 
inspected  and  verified,  etc.,  does  not  restrict  the  power  of  the 
Department  to  regulate  in  regard  to  exportation  of  manufactured 
articles  for  drawback  (T.  D.  5685). 

Transportation  to  another  District  for  Exportation. 

Sec.  3036.  All  merchandise  imported  into  the  United 
States,  the  duties  on  which  have  been  paid,  or  secured  to 
be  paid,  may  be  transported  by  land,  or  partly  by  land  and 
partly  by  water,  or  coastwise,  from  the  district  into  which 
it  was  imported  to  any  port  of  entry  and  exported  from 
such  port  of  entry  with  the  benefit  of  drawback.  {See 
§§3015.  3041,  3052,  3127.) 

Extension  of  time  for  Entry. 

Sec.  3037.  Whenever  the  exporter  entering  any  mer- 
chandise, for  the  benefit  of  drawback,  shall  not  have  com- 
pleted such  entry,  by  taking  the  oath  or  giving  the  bond 
required  by  the  existing  laws,  within  the  period  prescribed 
by  law,  but  should  offer  to  complete  the  entry  after  the 
expiration  of  the  period,  the  Secretary  of  the  Treasury 
may,  upon  application  to  him  made,  by  the  exporter,  set- 
ting forth  the  cause  of  his  omission,  under  oath,  and 
accompanied  by  a  statement  of  the  collector  of  all  the 
circumstances  attending  the  transaction  within  the  know- 
ledge of  such  collector,  if  he  shall  be  satisfied  that  the 
failure  to  complete  the  entry  was  accidental,  without  any 
intention  to  evade  the  law  or  defraud  the  revenue,  direct 
the  entry  to  be  completed,  and  the  certificates  or  deben- 
tures, as  the  case  may  be,  to  issue  in  the  same  manner,  as 
if  such  entry  had  been  completed  within  the  period  pre- 
scribed by  the  existing  laws  of  the  United  States.  {See 
§3035-) 


84         Title  34— REVISED  STATUTES— Ch.  9. 

Debentures,  to  >Thom  payable. 

Sec.  3038.  All  debentures  shall  be  issued  and  made 
payable  to  the  original  importer  of  the  merchandise, 
entered  for  exportation,  whenever  the  same  shall  be 
requested,  in  writing,  by  the  exporter,  and  not  otherwise. 
In  respect  to  any  merchandise,  on  which  the  duties  shall 
have  been  paid  prior  to  an  entry  for  exportation,  the  de- 
benture for  the  amount  of  the  drawback  of  such  duties 
shall  be  made  payable  in  fifteen  days,  to  be  computed  from 
the  time  of  signing  the  bond,  to  be  given  as  hereinafter 
directed. 

Suit  on  refusal  of  payment. 

Sec.  3039.  Whenever  payment  of  any  debenture  is 
refused  by  the  collector  of  the  district  where  it  is  granted, 
for  a  longer  time  than  three  days,  after  the  same  shall  have 
become  payable,  such  refusal  to  be  proved  in  the  same 
manner  as  the  non-payment  of  a  bill  of  exchange,  the 
•  possessor  or  assignee  of  such  debenture  may  bring  suit 
thereupon  against  the  person  to  whom  it  was  originally 
granted  or  against  any  indorser  thereof. 

Debentures  assignable. 

Sec.  3040.  Debentures  shall  be  assignable  by  delivery 
and  indorsement  of  the  parties  who  may  receive  the  same. 

Exportation  from  another  District. 

Sec.  3041.  Where  any  merchandise  is  exported  from  any 
other  district  than  the  one  into  which  it  was  originally  im- 
ported, the  collector  of  such  district,  together  with  the 
naval  officer  thereof,  where  there  is  one,  shall  grant  to  the 
exporter  a  certificate,  expressing  that  such  merchandise 
was  exported  from  such  district,  with  the  marks,  numbers, 
and  descriptions  of  the  packages  and  their  contents,  the 
names  of  the  master  and  vessel  in  which  and  the  port 
to  which  it  was  exported,  and  by  whom,  and  the  names  of 
the  vessel  and  master  in  which  it  was  brought,  and  by 
whom  shipped  at  the  district  from  whence  it  came,  and 
the  amount  of  the  drawback  to  which  it  is  entitled.  Such 
certificate  shall  entitle  the  possessor  thereof  to  receive 
from  the  collector  of  the  district  with  whom  the  duties  on 
the  merchandise  were  paid,  a  debenture  or  debentures,  for 
the  amount  of  the  drawback  expressed  in  the  certificate, 
payable  at  the  same  time,  and  in  like  manner  as  is  herein 
directed  for  debentures  on  merchandise  exported  from  the 
port  of  original  importation.     {See  §§3015,  3036,  3127.) 

Refusal  of  debenture— when. 

Sec.  3042.  The  collector  may  refuse  to  grant  such  de- 
benture, in  case  it  shall  appear  to  him  that  any  error  has 


DRAWBACK.  85 

arisen,  or  any  fraud  has  been  committed;  and  in  case  of 
such  refusal,  if  the  debenture  claimed  shall  exceed  one 
hundred  dollars,  it  shall  be  the  duty  of  the  collector  to 
represent  the  case  to  the  Secretary  of  the  Treasury,  who 
shall  determine  whether  such  debenture  shall  be  granted 
or  not.  In  no  case,  moreover,  of  an  exportation  of  goods 
shall  a  drawback  be  paid,  until  the  duties  on  the  importa- 
tion thereof  shall  have  been  first  received. 

Bond  for  delivery  of  merchandise  at  a  Foreign  port. 

Sec.  3043.  Before  the  receipt  of  any  debenture,  in  case 
of  exportation  from  the  district  of  original  importation, 
and  in  case  of  exportation  from  any  other  district  before 
the  receipt  of  any  such  certificate,  as  is  hereinbefore 
required  to  be  granted,  the  person  applying  for  such 
debenture  or  certificate  shall,  previous  to  such  receipt, 
and  before  the  clearance  of  the  vessel  in  which  the  mer- 
chandise was  laden  for  exportation,  give  bond,  with  one  or 
more  sureties,  to  the  satisfaction  of  the  collector,  who  is 
to  grant  such  debenture  or  certificate,  as  the  case  may  be, 
in  a  sum  equal  to  double  the  amount  of  the  sum  for  which 
such  debenture  or  certificate  is  granted,  conditioned  that 
such  merchandise,  or  any  part  thereof,  shall  not  be  relanded 
in  any  port  within  the  limits  of  the  United  States,  and 
that  the  exporter  shall  produce,  within  the  time  herein 
limited,  the  proofs  and  certificates  required  of  such  mer- 
chandise having  been  delivered  wnthout  such  limits.  {See 
§2778.) 

Discharge  of  Bond— Landing  Certificate. 

Sec.  3044.  All  bonds  which  may  be  given  for  any  mer- 
chandise exported  from  the  United  States,  and  on  which 
any  drawback  of  duties  or  allowance  shall  be  payable,  in 
virtue  of  such  exportation,  shall  and  may  be  discharged, 
and  not  otherwise,  by  producing  within  one  3^ear  from  the 
date  thereof,  if  the  exportation  be  made  to  any  port  of 
Europe  or  America,  or  within  two  years,  if  made  to  any 
part  of  Asia  or  Africa,  a  certificate  under  the  hand  of  the 
consignee  at  the  foreign  port  to  whom  the  merchandise 
shall  have  been  addressed,  therein  particularly  setting 
forth  and  describing  the  articles  so  exported,  their  marks, 
numbers,  description  of  packages,  the  number  thereof, 
and  their  actual  contents,  and  declaring  that  the  same 
have  been  received  by  them  from  on  board  the  vessel, 
specifying  the  names  of  the  master  and  vessel  from  which 
they  were  so  received;  and  where  such  merchandise  is  not 
consigned  or  addressed  to  any  particular  person  at  the 
foreign  port  to  which  the  vessel  is  destined,  or  may  arrive, 
but  where  the  master,  or  other  person  on  board  such  vessel 
may  be  the  consignee  of  such  merchandise,  a  certificate 


86         Title  34— REVISED  STATUTES— Ch.  9. 

from  the  person  to  whom  such  merchandise  may  be  sold 
or  delivered,  by  such  master  or  other  person,  shall  be  pro- 
duced to  the  same  effect  as  that  required  if  the  person 
receiving  the  same  were  originally  intended  to  be  the  con- 
signee thereof. 

All  landing  certificates  must  be  verified  by  the  oath  of  the 
master  and  mate  of  the  exporting  vessel  (T.  D.  14268),  where  such 
evidence  impossible,  the  declaration  of  the  consignee  should  be 
confirmed  by  the  foreign  custom  house  (T,  D.  14568).  One  cer- 
tificate is  sufficient  for  several  shipments  to  the  same  consignee  or 
to  the  care  of  one  person  (T.  D.  12747),  although  the  shipment  is 
to  be  ultimately  delivered  by  him  to  various  parties  (T.  D,  10708, 
1 1669),  but  separate  landing  certificates  are  required  for  shipments 
consigned  to  different  parties  under  separate  bills  of  lading 
(T.  D.  14903,  14968);  and  Canadian  landing  certificates  may  em- 
brace several  shipments  by  the  same  shipper  to  the  same  desti- 
nation (T.  D.  14777). 

Special  Regulations  T.  D.  13917,  14775). 

Consul's  Certiflcate  to  Laiidinff  Certificate. 

Sec.  3045.  In  addition  to  such  certificate,  it  shall  be 
necessary  to  produce  a  certificate  under  the  hand  and  seal 
of  the  consul  or  agent  of  the  United  States,  residing  at 
the  place,  declaring  either  that  the  facts  stated  in  the 
certificate  of  such  consignee,  or  other  person,  are  to  his 
knowledge  true,  or  that  such  certificate  is  deserving  of  full 
faith  and  credit;  which  certificates  of  the  consignee,  or 
other  person,  and  consul  or  agent,  shall,  in  all  cases,  as 
respects  the  landing  or  delivery  of  the  merchandise,  be 
confirmed  by  the  oath  of  the  master  and  mate,  if  living, 
or,  in  case  of  their  death,  by  the  oath  of  the  two  principal 
surviving  officers  of  the  vessel  in  which  the  exportation 
shall  be  made.  Where  there  is  no  consul  or  agent  of  the 
United  States  residing  at  the  place  of  delivery,  the  cer- 
tificate of  the  consignee,  or  other  person  hereinbefore 
required,  shall  be  confirmed  by  the  certificate  of  two 
reputable  American  merchants  residing  at  the  place,  or 
if  there  are  no  such  American  merchants,  then  by  the 
certificate  of  two  reputable  foreign  merchants,  testifying 
that  the  several  facts  stated  in  such  consignee  or  other 
person's  certificate,  are,  to  their  knowledge,  just  and  true, 
or  that  such  certificate  is,  in  their  opinion,  worthy  of  full 
faith  and  credit;  and  such  certificate  shall  also  be  sup- 
ported by  the  oath  ot  the  master  and  mate,  or  other  prin- 
cipal officers  of  the  vessel,  in  manner  as  before  prescribed. 
The  oath  of  the  master  and  mate,  or  other  principal 
officers,  shall,  in  all  cases,  when  taken  at  a  foreign  port, 
be  taken  and  subscribed  before  the  consul  or  agent  of  the 
United  States  residing  at  such  foreign  port,  if  any  such 
consul  or  agent  reside  thereat. 


DRAWBACK.  87 

Consul's  Fee  to  Landing  Certificate. 

Sec.  3046.  It  shall  be  lawful  for  the  consuls  or  agents 
of  the  United  States,  residing  at  the  foreign  ports,  to 
demand  twenty-five  cents  for  administering  each  oath  and 
one  dollar  for  granting  each  certificate  required  b}^  the 
preceding  section;  and  if  any  consul  or  agent  shall  demand 
other  or  greater  fees  than  are  thus  allowed,  his  bond  shall 
be  forfeited. 

Discharge  of  Bond,  when  other  proof  accepted. 

Sec.  3047.  In  cases  of  loss  by  sea,  or  by  capture  or 
other  unavoidable  accident,  or  when,  from  the  nature  of 
the  trade,  the  proofs  and  certificates  before  required  are 
not,  and  cannot  be,  procured,  the  exporter  shall  be  allowed 
to  adduce  to  the  collector  of  the  port  of  exportation  such 
other  proofs  as  they  may  have,  and  as  the  nature  of  the 
case  will  admit;  which  proofs  shall,  with  a  statement  of  all 
the  circumstances  attending  the  transaction  within  the 
knowledge  of  such  collector,  be  transmitted  to  the  Secre- 
tary of  the  Treasury,  who  shall  have  power  to  allow  a 
further  reasonable  time  for  obtaining  such  proofs;  or  if  he 
be  satisfied  with  the  truth  and  validity  of  the  proofs 
adduced,  to  direct  the  bond  of  such  exporter  to  be  canceled. 
If  the  amount  of  such  bond  shall  not  exceed  the  penal 
sum  of  two  hundred  dollars,  the  collector,  with  the  naval 
officer,  where  there  is  one,  and  alone,  where  there  is  none, 
may,  pursuant  to  such  rules  as  shall  be  prescribed  by  the 
Secretary  of  the  Treasury,  admit  such  proof  as  may  be 
adduced;  and  if  they  deem  the  same  satisfactory,  cancel 
such  bond  accordingly.     {See  §2979.) 

Permanent  appropriation  for  payment  of  debentures- 
Debenture  certificates  receivable  for  Duties. 

Sec.  3048.  So  much  money  as  may  be  necessary  for  the 
payment  of  debentures  or  drawbacks  and  allowances  which 
may  be  authorized  and  payable,  is  hereby  appropriated  for 
that  purpose  out  of  any  money  in  the  Treasury,  to  be  ex- 
pended under  the  direction  of  th^  Secretary  of  that  Depart- 
ment, according  to  the  laws  authorizing  debentures  or 
drawbacks  and  allowances.  The  collectors  of  the  customs 
shall  be  the  disbursing  agents  to  pay  such  debentures, 
drawbacks,  and  allowances.  All  debenture  certificates 
issued  according  to  law  shall  be  received  in  payment  of 
duties  at  the  custom-house  where  the  same  have  been 
issued,  the  laws  regulating  drawbacks  having  been  com- 
plied with. 

Penalty  for  Relanding  goods  entered  for  Drawback. 

Sec.  3049.  If  any  merchandise  entered  for  exportation, 
with  intent  to  drawback  the  duties,  or  to  obtain  any  allow- 


88         Title  34— REVISED  STATUTES— Ch.  9. 

ance  given  by  law  on  the  exportation  thereof,  shall  be 
landed  within  any  port  within  the  limits  of  the  United 
States,  all  such  merchandise  shall  be  subject  to  seizure 
and  forfeiture,  together  with  the  vessel  from  which  such 
merchandise  shall  be  landed,  and  the  vessels  or  boats  used 
in  landing  the  same  ;  and  all  persons  concerned  therein 
shall,  upon  indictment  and  conviction  thereof,  suffer  im- 
prisonment for  a  term  not  exceeding  six  months.  For 
discovery  of  frauds  and  seizure  of  merchandise  relanded 
contrary  to  law,  the  several  officers  established  by  this 
Title  shall  have  the  same  powers,  and,  in  case  of  seizure, 
the  same  proceedings  shall  be  had,  as  in  the  case  of  mer- 
chandise imported  contrary  to  law.  {See  Act  February  8, 
iB>d>i,  post.) 

Forfeiture  for  false  entry. 

Sec.  3050.  If  any  merchandise,  of  which  entry  shall 
have  been  made  in  the  office  of  a  collector,  for  the  benefit 
of  drawback  or  bounty  upon  exportation,  shall  be  entered 
by  a  false  denomination,  or  erroneously  as  to  the  time 
when  and  the  vessel  in  which  it  was  imported,  or  shall  be 
found  to  disagree  with  the  packages,  quantities,  or  quali- 
ties, as  they  were  at  the  time  of  original  importation,  ex- 
cept such  disagreement  as  may  have  been  occasioned  by 
necessary  or  unavoidable  wastage  or  damage  only,  and 
except  also  in  cases  where  permission  shall  have  been 
obtained  according  to  law  to  alter  or  change  the  quantities 
or  packages  thereof,  all  such  merchandise,  or  the  value 
thereof  to  be  recovered  of  the  owner  or  person  making  such 
entry,  shall  be  forfeited,  and  the  person  making  such  false 
entry  shall  also  forfeit  a  sum  equal  to  the  value  of  the 
the   articles   mention   or   described   in   such  entry.     {See 

No  forfeiture  where  false  entry  was  by  accident  or  mistake. 

Sec.  3051.  No  forfeiture  shall  be  incurred  under  the 
preceding  section  if  it  shall  be  made  to  appear  to  the  satis- 
faction of  the  collector  and  naval  officer  of  the  district,  if 
there  be  a  naval  officer,  and  if  there  be  no  naval  officer,  to 
the  satisfaction  of  the  collector,  or  of  the  court  in  which  a 
prosecution  for  the  forfeiture  shall  be  had,  that  such  talse 
denomination,  error,  or  disagreement  happened  by  mistake 
or  accident,  and  not  from  any  intention  to  defraud  the  rev- 
enue. 

Exportation   or   Transportation    may  be  made  within  three 

years. 

Sec.  3052.  None  of  the  provisions  of  this  Title  shall 
operate  to  prevent  the  exportation  of  bonded  merchandise 
from  warehouse  within  three  years  from  the  date  of  origi- 


DRAWBACK.  89 

nal  importation,  nor  its  transportation  in  bond  from  the 
port  in  which  it  was  originally  imported  to  any  other  port 
for  the  purpose  of  exportation.     {See  §§2971,  2977,  3015, 

Importations  from  British  Provinces— Exported. 

Sec.  3053.  Any  merchandise  imported  from  the  British 
North  American  provinces  adjoining  the  United  States, 
which  shall  have  been  duly  entered  and  the  duties  thereon 
paid  or  secured  according  to  law  at  either  of  the  ports  of 
entry  in  the  collection  districts  situated  on  the  northern, 
northeastern,  and  northwestern  frontiers  of  the  United 
States,  may  be  transported  by  land  or  by  water,  or  partly 
by  land  and  partly  by  water,  to  any  port  or  ports  from 
which  merchandise  may  be  exported  for  benefit  of  draw- 
back, and  be  thence  exported  with  such  privilege  to  any 
foreign  country.  The  laws  relating  to  the  transportation 
of  merchandise  entitled  to  drawback,  and  the  due  exporta- 
tion and  proof  oi  landing  thereof,  and  all  regulations  which 
the  Secretary  of  the  Treasury  may  prescribe  for  the  secu- 
rity of  the  revenue,  must,  however,  be  complied  with. 
(5^^  §3015.) 

A  lot  of  cattle  was  imported  from  Canada  and  entered  for  ware- 
house and  exportation.  A  number  of  cattle  died  at  port  of  exit 
and  duty  was  assessed  thereon,  the  cattle  not  having  been  aban- 
doned under  section  23,  Act  June  10,  1890  (G.  A.  1097). 

Exportation  to  Britisli  Provinces. 

Sec.  3054.  Any  imported  merchandise,  in  the  original 
packages,  which  shall  have  been  duly  entered  and  ware- 
housed in  pursuance  of  the  provisions  relating  to  ware- 
houses, may  be  exported  therefrom  in  conformity  with 
law,  and  be  transported,  in  the  manner  indicated,  to  ports 
in  the  adjoining  British  provinces,  and  become  entitled  to 
the  benefits  of  those  provisions.  [See  §§2971,  2977,  3030, 
3052,  3056.) 

Exportation s  from  Lake  Pontchartrain. 

Sec.  3055.  Merchandise  imported  into  the  United  States 
and  exported  from  the  port  of  Lake  Pontchartrain  shall  be 
entitled  to  the  benefit  of  a  drawback  of  the  duties  upon 
exportation  to  any  foreign  port,  under  the  same  provisions, 
regulations,  restrictions,  and  limitations,  as  if  such  mer- 
chandise had  been  exported  directly  from  New  Orleans  by 
way  of  the  Mississippi  River. 

Exportations  to  Britisli  Provinces. 

Sec.  3056.  Any  imported  merchandise  which  has  been 
entered,  and  the  duties  paid  or  secured  according  to  law, 
for   drawback,    may   be    exported   to   the    British   North 


90         Title  34— REVISED  STATUTES— Ch.  9. 

American   provinces   adjoining   the   United  States.     {See 
§3054-) 

Secretary  of  Treasury  to  prescribe  Drawback  regulations. 

Sec.  3057.  The  Secretary  of  the  Treasury  is  hereby 
further  authorized  to  prescribe  such  rules  and  regulations, 
not  inconsistent  with  the  laws  of  the  United  States,  as  he 
may  deem  necessary  to  carry  into  effect  the  provisions  of 
the  laws  relating  to  drawbacks,  and  to  prevent  the  illegal 
re-importation  of  any  merchandise  which  shall  have  been 
exported  as  herein  provided. 


ENFORCEMENT    OF    DUTY-LAWS    AND    PUN- 
ISHMENT FOR  VIOLATIONS. 

(Title  34-Revised  Statutes— Chapter  10.) 


Deflning  owners  of  imported  merchandise. 

Sec.  3058.  Amended  by  Act  February  23,  1887,  to  read 
as  follows: 

All  merchandise  imported  into  the  United  States  shall, 
for  the  purpose  of  this  Title,  be  deemed  and  held  to  be  the 
property  of  the  person  to  whom  the  merchandise  may  be 
consigned;  but  the  holder  of  any  bill  of  lading  consigned 
to  order  and  properly  endorsed  shall  be  deemed  the  con- 
signee thereof;  and  in  case  of  the  abandonment  of  any 
merchandise  to  the  underwriters,  the  latter  may  be  recog- 
nized as  the  consignee;  and  under  such  regulations  as  the 
Secretary  of  the  Treasury  may  prescribe,  merchandise 
saved  from  a  vessel  wrecked  or  abandoned  at  sea,  or  on  or 
along  the  coasts  of  the  United  States,  and  promptly 
brought  into  a  port  of  the  United  States  by  or  in  posses- 
sion of  the  salvors  of  the  same,  can,  for  the  purpose  of  its 
Title,  be  regarded  as  the  property  of  such  salvors,  and  the 
valuation  thereof  and  payment  of  duties  thereon  can  be 
made  accordingly  and  with  due  reference  to  the  condition 
of  the  said  merchandise  as  thus  saved  and  the  necessities 
of  the  case;  Provided,  however,  That  such  bringing  in  by 
salvors  shall  be  in  good  faith  and  without  intent  to  evade 
the  just  payment  of  duty:  And  provided  further.  That 
nothing  herein  contained  shall  be  so  construed  as  to  preju- 
dice in  any  other  respect  the  rights  of  property,  or  of  or 
through  abandonment  or  allowance  of  the  owner,  or  any 
other  person  interested  in  said  merchandise.  {See  Act 
June  10,  i^()o,  post,  §1  and  proviso  §29.) 

1.  Salvors  have  an  interest  in  the  goods  saved  dependent  upon 
the  decree  of  a  competent  tribunal,  and  also  a  right  to  the  posses- 
sion of  the  merchandise  in  the  absence  of  adverse  claims  (T.  D. 
8105,  11760). 

2.  Section  2928,  Revised  Statutes  {supra),  applies  to  goods 
recovered  from  vessels  sunk  for  less  than  two  years.  The  Act  of 
June  22,  1894,  and  section  20,  Act  August  28,  1894  {post),  apply  to 
vessels  or  goods  raised  or  recovered  after  being  sunk  for  not  less 
than  two  years. 

3.  The  provisions  of  this  section  do  not  restrain  the  indorsee  or 
assignee  of  a  bill  of  lading  duly  held  by  him  from  the  right  to 
make  entry  (T.  D.  7890). 

For  notes  on  wrecked  goods  (see  that  title  in  schedule  and  sec- 
tion 2928,  R.  S.). 

Special  Regulations  T.  D,  14029,  14030,  14206. 

The  other  sections  of  this  Chapter— 3059  to  3094,  in- 
clusive— relate  to  seizures,  &c. 

91 


COMMERCE  WITH  CONTIGUOUS    COUNTRIES. 

(Title  34— Revised  Statutes— Chapter  11.) 


Manner  of  Importation. 

Sec.  3095.  Except  into  the  districts  hereinbefore  described 
on  the  northern,  northwestern,  and  western  boundaries  of 
the  United  States,  adjoining  to  the  Dominion  of  Canada, 
or  into  the  districts  adjacent  to  Mexico,  no  merchandise  of 
foreign  growth  or  manufacture,  subject  to  the  payment  of 
duties,  shall  be  brought  into  the  United  States  from  any 
foreign  port  in  any  other  manner  than  by  sea,  nor  in  any 
vessel  of  less  than  thirty  tons  burden,  agreeably  to  the 
admeasurement  directed  for  ascertaining  the  tonnage  of 
vessels;  or  landed  or  unladen  at  any  other  port  than  is 
directed  by  this  Title,  under  the  penalty  of  seizure  and 
forfeiture  of  all  such  vessels,  and  of  the  merchandise 
imported  therein,  landed  or  unladen  in  any  other  manner. 
( See  Act  of  February  8 ,  1 88 1 ,  post) . 

Special  Regulations  T.  D.  13712. 

Sec.  3096.  All  persons  may  import  any  merchandise  of 
which  the  importation  shall  not  be  entirely  prohibited,  into 
the  districts  which  are  or  may  be  established  on  the  northern 
and  northwestern  boundaries  of  the  United  States,  in  ves- 
sels or  boats  of  any  burden,  and  in  rafts  or  carriages  of  any 
kind  or  nature  whatsoever. 

Entry,  Inspection,  &c.,  on  tlie  Northern  and  Northwestern 

Frontiers. 

Sec.  3097.  All  vessels,  boats,  rafts,  and  carriages,  of 
what  kind  soever,  arriving  in  such  districts,  on  the  northern 
and  northwestern  frontiers,  containing  merchandise  subject 
to  duties,  on  being  imported  into  any  port  of  the  United 
States,  shall  be  reported  to  the  collector,  or  other  chief 
officer  of  the  customs  at  the  port  of  entry  in  the  district 
into  which  it  shall  be  so  imported  ;  and  such  merchandise 
shall  be  accompanied  with  like  manifests,  and  like  entries 
shall  be  made,  by  the  person  having  charge  of  any  such 
vessels,  boats,  rafts,  and  carriages,  and  by  the  owners  or 
consignees  of  the  merchandise  laden  on  board  the  same  ; 
and  the  powers  and  duties  of  the  officers  of  the  customs 
shall  be  exercised  and  discharged  in  the  districts  lastmen- 

92 


COMMERCE  WITH  CONTIGUOUS  COUNTRIES.  93 

tioned,  in  like  manner  as  is  prescribed  in  respect  to  mer- 
chandise imported  in  vessels  from  the  sea  ;  and  generall}^ 
all  such  importations  shall  be  subject  to  like  regulations, 
penalties,  and  forfeitures  as  in  other  districts,  except  as  is 
hereinafter  specially  provided.       {See  §3109,  and  note  i, 

§3098.) 

Delivery  of  Manifest. 

Sec.  3098.  The  master  of  any  vessel,  except  registered 
vessels,  and  every  person  having  charge  of  any  boat,  canoe, 
or  raft,  and  the  conductor  or  driver  of  any  carriage  or 
sleigh,  and  every  other  person,  coming  from  any  foreign 
territory  adjacent  to  the  United  States  into  the  United 
States,  with  merchandise  subject  to  duty,  shall  deliver, 
immediately  on  his  arrival  within  the  IJnited  States,  a 
manifest  of  the  cargo  or  loading  of  such  vessel,  boat,  canoe, 
raft,  carriage,  or  sleigh,  or  of  the  merchandise  so  brought 
from  such  foreign  territory,  at  the  office  of  any  collector 
or  deputy  collector  which  shall  be  nearest  to  the  boundary 
line,  or  nearest  to  the  road  or  waters  by  which  such  mer- 
chandise is  brought  ;  and  every  such  manifest  shall  be 
verified  by  the  oath  of  such  person  delivering  the  same  ; 
which  oath  shall  be  taken  before  such  collector  or  deputy 
collector  ;  and  such  oath  shall  state  that  such  manifest 
contains  a  full,  just,  and  true  account  of  the  kinds,  quan- 
tities, and  values  of  all  the  merchandise  so  brought  from 
from  such  foreign  territory. 

1.  All  vessels  arriving  from  adjacent  foreign  territory  are  to  be 
provided  with  manifests.  Those  only  are  to  be  required  to  enter 
and  clear  as  vessels,  which  are  licensed  or  enrolled  or  registered. 
This  construction  applies  to  Sections  3097,  3098  and  3109,  Revised 
Statutes  (T.  D.  4400,  4417).  Manifests  are  not  required  of  vessels 
of  less  than  five  tons  burdens,  unless  they  contain  dutiable  goods, 
but  all  goods,  both  free  and  dutiable,  must  be  entered  (T.  D.  4764). 

2.  Vehicles  are  not  required  to  have  manifests  unless  they  con- 
tain dutiable  merchandise  (T.  D.  4650,  15364^^),  and  one  manifest 
will  suffice  for  several  vehicles  arriving  at  the  same  time  in  charge 
of  one  person  (T.  D.  4929),  and  teams  crossing  the  frontier  several 
times  daily,  transporting  logs,  may  make  entry  at  stated  periods 
(T.  D.  3310,  4474.  See  also  T.  D.  8285,  as  to  seizures  on  the  frontier.) 

3.  The  term  ''merchandise"  is  not  intended  to  include  pas- 
sengers' baggage  and  eff'ects  (T.  D.  15605). 

Penalty  for  non-delivery  of  manifest. 

Sec.  3099.  If  the  master,  or  other  person  having  charge 
of  any  vessel,  boat,  canoe,  or  raft,  or  the  conductor  or 
driver  of  any  carriage  or  sleigh,  or  other  person  bringing 
such  merchandise,  shall  neglect  or  refuse  to  deliver  the 
manifest  required  by  the  preceding  section,  or  pass  by  or 
avoid  such  office,  the  merchandise  subject  to  duty,  and  so 
imported,  shall  be  forfeited  to  the  United  States,  together 


94        Title  3i— REVISED  STATUTES— Ch.  11. 

with  the  vessel,  boat,  caaoe,  or  raft,  the  tackle,  apparel, 
and  furniture  of  the  same,  or  the  carriage  or  sleigh,  and 
harness  and  cattle  drawing  the  same,  or  the  horses  with 
their  saddles  and  bridles,  as  the  case  may  be  ;  and  such 
master,  conductor,  or  other  importer  shall  be  subject  to  a 
penalty  of  four  times  the  value  of  th^  merchandise  so  im- 
ported. 

Inspection  of  merchandise,  baggage  and  effects. 

Sec.  3100.  A.11  merchandise,  and  all  baggage  and  effects 
of  passengers,  and  all  other  articles  imported  into  the 
United  States  from  any  contiguous  foreign  country,  except 
as  hereafter  provided,  as  well  as  the  vessels,  cars,  and 
other  vehicles  and  envelopes  in  which  the  same  shall  be 
imported,  shall  be  unladen  in  the  presence  of,  and  be 
inspected  by,  an  inspector  or  other  officer  of  the  customs, 
at  the  first  port  of  entry  or  custom  house  in  the  United 
States  where  the  same  shall  arrive;  and  to  enable  the 
proper  officer  thoroughly  to  discharge  this  duty,  he  may 
require  the  owner  or  his  agent,  or  other  person,  having 
charge  or  possession  of  any  trunk,  traveling  bag,  or  sack, 
valise,  or  other  envelope,  or  of  any  closed  vessel,  car,  or 
other  vehicle,  to  open  the  same,  or  to  deliver  to  him  the 
proper  key. 

All  baggage  and  express  matter  (consular  sealed  cars  excepted) 
must  be  carefully  examined,  and,  if  necessary,  unladen  (T.  D. 
2353,  4808). 

Penalty  for  obstructing  Inspection— forfeiture. 

Sec.  3101.  If  any  owner,  agent,  or  other  person  shall 
refuse  or  neglect  to  comply  with  his  demands,  allowed  by 
the  preceding  section,  the  officer  shall  retain  such  trunk, 
traveling  bag,  or  sack,  valise,  or  whatsoever  it  may  be, 
and  open  the  same,  and,  as  soon  thereafter  as  may  be 
practicable,  examine  the  contents;  and  if  any  article  subject 
to  the  payment  of  duty  shall  be  found  therein,  the  whole 
contents,  together  with  the  envelope,  shall  be  forfeited  to 
the  United  States,  and  disposed  of  as  the  law  provides  in 
other  similar  cases.  If  any  such  dutiable  merchandise  or 
article  shall  be  found  in  any  such  vessel,  car,  or  other 
vehicle,  the  owner,  agent,  or  other  person  in  charge  of 
which  shall  have  been  refused  to  open  the  same  or  deliver 
the  key  as  herein  provided,  the  same,  together  with  the 
vessel,  car,  or  other  vehicle,  shall  be  forfeited  to  the 
United  States,  and  shall  be  held  by  such  officer,  to  be  dis- 
posed of  as  the  law  provides  in  other  similar  cases  of  for- 
feiture.    (See  Act  February  8,  1881,  post.) 


COMMERCE  WITH  CONTIGUOUS  COUNTRIES.  95 

Sealed  Cars  and  Vessels  to  proceed  to  Port  of  Destination 
without  Inspection. 

Sec.  3102.  To  avoid  the  inspection  at  the  first  port  of 
arrival,  the  owner,  agent,  master,  or  conductor  of  any 
such  vessel,  car,  or  other  vehicle,  or  owner,  agent,  or 
other  person  having  charge  of  any  such  merchandise, 
baggage,  effects,  or  other  articles,  may  apply  to  any  officer 
of  the  United  States  duly  authorized  to  act  in  the  premises, 
to  seal  or  close  the  same,  under  and  according  to  the  regu- 
lations hereinafter  authorized,  previous  to  their  importation 
into  the  United  States;  which  officer  shall  seal  or  close  the 
same  accordingly;  whereupon  the  same  may  proceed  to 
their  port  of  destination  without  further  inspection .  Every 
such  vessel,  car,  or  other  vehicle,  shall  proceed,  without 
unnecessary  delay,  to  the  port  of  its  destination,  as  named 
in  the  manifest  of  its  cargo,  freight,  or  contents,  and  be 
there  inspected.  Nothing  contained  in  this  section  shall 
be  construed  to  exempt  such  vessel,  car,  or  vehicle,  or  its 
contents,  from  such  examination  as  may  be  necessary  and 
proper  to  prevent  frauds  upon  the  revenue  and  violations 
of  this  Title. 

See  notes  to  section  3002  to  3006,  supra. 

Cars  sealed  under  provisions  of  sections  3102  and  3103,  consigned 
to  ports  specified  in  section  7,  Act  June  10,  1880  (Immmediate 
Transportation),  may  be  forwarded  to  such  ports  (T.  D.  11433, 
12406). 

Regulations  for  sealing  cars,  &c. 

Sec.  3103.  The  Secretary  of  the  Treasury  is  hereby 
authorized  and  required  to  make  such  regulations,  and 
from  time  to  time  so  to  change  the  same  as  to  him  shall 
seem  necessary  and  proper,  for  sealing  such  vessels,  cars, 
and  other  vehicles,  when  practicable,  and  for  sealing, 
marking,  and  identifying  such  merchandise,  baggage, 
effects,  trunks,  traveling-bags,  or  sacks,  valises,  and  other 
envelopes  and  articles;  and  also  in  regard  to  invoices, 
manifests,  and  other  pertinent  papers,  and  their  authenti- 
cation. 

Penalty  for  not  proceeding  to  destination. 

Sec.  3104.  If  the  owner,  master,  or  person  in  charge 
of  any  vessel,  car,  or  other  vehicle  so  sealed,  shall  not 
proceed  to  the  port  or  place  of  destination  thereof  named 
in  the  manifest  of  its  cargo,  freight,  or  contents,  and 
deliver  such  vessel,  car,  or  vehicle  to  the  proper  officer  of 
the  customs,  or  shall  dispose  of  the  same  by  sale  or  other- 
wise, or  shall  unload  the  same,  or  any  part  thereof,  at  any 
other  than  such  port,  or  place,  or  shall  sell  or  dispose  of 
the  contents  of  such  vessel,  car,  or  other  vehicle,  or  any 
part  thereof,  before  such  delivery,  he  shall  be  deemed 
guilty  of  felony,   and  on  conviction  thereof,  before  any 


96         TITI.E  34— REVISED  STATUTES— Ch.  11. 

court  of  competent  jurisdiction,  pay  a  fine  not  exceeding 
one  thousand  dollars,  or  shall  be  imprisoned  for  a  term  not 
exceeding  five  years,  or  both,  at  the  discretion  of  the  court; 
and  such  vessel,  car,  or  other  vehicle,  with  its  contents, 
shall  be  forfeited  to  the  United  States,  and  may  be  seized 
wherever  found  within  the  United  States,  and  disposed  of 
and  sold  as  in  other  cases  of  forfeiture.  Nothing  in  this 
section,  however,  shall  be  construed  to  prevent  sales  of 
cargo,  in  whole  or  in  part,  prior  to  arrival,  to  be  delivered 
as  per  manifest,  and  after  due  inspection.  {See  Act  Feb- 
ruary 8,  i88i,/^^/.) 

Penalty  for  opening  sealed  packages  or  vehicles. 

Sec. 3105.  If  any  unauthorized  person  or  persons  shall 
willfully  break,  cut,  pick,  open,  or  remove  any  wire,  seal, 
lead,  lock,  or  other  fastening  or  mark  attached  to  any  ves- 
sel, car,  or  other  vehicle,  crate,  box,  bag,  bale,  basket, 
barrel,  bundle,  cask,  trunk,  package,  or  parcel,  or  anything 
whatsoever,  under  and  by  virtue  of  this  Title  and  regula- 
tions authorized  by  it,  or  any  other  law,  or  shall  affix  or 
attach,  or  any  way  willfully  aid,  assist,  or  encourage  the 
affixing  or  attaching,  by  wire  or  otherwise,  to  any  vessel, 
car,  or  other  vehicle,  or  to  any  crate,  box,  bale,  barrel, 
bag,  basket,  bundle,  cask,  package,  parcel,  article,  or 
thing  of  any  kind,  any  seal,  lead,  metal,  or  anything  pur- 
porting to  be  a  seal  authorized  by  law,  such  person  or 
persons  shall  be  deemed  guilty  of  felony,  and  shall  be  im- 
prisoned for  a  term  not  exceeding  five  years,  or  shall  pay 
a  fine  of  not  exceeding  one  thousand  dollars,  or  both,  at 
the  discretion  of  the  court. 

Sec.  3106,  Each  vessel,  car,  or  other  vehicle,  crate,  box, 
bag,  basket,  barrel,  bundle,  cask,  trunk,  package,  parcel, 
or  other  thing,  with  the  cargo,  or  contents  thereof,  from 
which  the  wire,  seal,  lead,  lock,  or  other  fastening  or  mark 
shall  have  been  broken,  cut,  picked,  opened,  or  removed  by 
any  such  such  unauthorized  person  or  persons,  or  to  which 
seal,  or  other  thing  purporting  to  be  a  seal,  has  been 
wrongfully  attached,  shall  be  forfeited.  {See  Act  February 
8,  i88i,  post.) 

Bnildings  on  boundary  line— Search  of,  &e. 

Sec.  3107.  If  any  store,  warehouse,  or  other  building 
shall  be  upon  or  near  the  boundary  line  between  the  United 
States  and  any  foreign  country,  and  there  is  reason  to 
believe  that  dutiable  merchandise  is  deposited  or  has  been 
placed  therein  or  carried  through  or  into  the  same  without 
payment  of  duties,  and  in  violation  of  law,  and  the  col- 
lector, deputy  collector,  naval  officer,  or  surveyor  of  cus- 
toms, shall  make  oath  before  any  magistrate  competent  to 


COiM MERGE  WITH  CONTIGUOUS  COUNTRIES.  07 

administer  the  same,  that  he  has  reason  to  believe,  and 
does  believe^,  that  such  offense  has  been  therein  committed, 
such  officer  shall  have  the  right  to  search  such  building 
and  the  premises  belonging  thereto;  and  if  any  such  mer- 
chandise shall  be  found  therein,  the  same,  together  with 
such  building,  shall  be  seized,  forfeited,  and  disposed  of 
according  to  law,  and  the  building  shall  be  forthwith  taken 
down  or  removed. 

Sec.  3108.  Any  person  who  shall  have  received  or  de- 
posited in  such  building  upon  the  boundary-line  between 
the  United  States  and  any  foreign  country,  or  carried 
through  the  same,  any  merchandise,  or  shall  have  aided 
therein,  in  violation  of  law,  shall  be  punishable  by  a  fine 
of  not  more  than  ten  thousand  dollars,  or  by  imprisonment 
of  not  more  than  two  years,  or  by  both. 

A  building  placed  upon  the  boundary  line  between  the  United 
States  and  a  foreign  country  is  construed  to  be  wholly  within  the 
United  States,  for  all  customs  purposes,  and  where  a  Canadian 
house  was  moved  to  place  it  upon  the  boundary  line,- placing  one- 
half  of  the  house  within  the  United  States,  the  whole  house  was 
held  to  be  dutiable,  according  to  its  component  materials 
(T.  D.  10029). 

Report  by  Masters  of  Foreign  vessels. 

Sec.  3109.  The  master  of  any  foreign  vessel,  laden  or 
in  ballast,  arriving  in  the  waters  of  the  United  States  from 
any  foreign  territory  adjacent  to  the  northern,  northeastern, 
or  northwestern  frontiers  of  the  United  States,  shall  report 
at  the  office  of  any  collector  or  deputy  collector  of  the 
customs,  which  shall  be  nearest  to  the  point  at  which  such 
vessel  may  enter  such  waters;  and  such  vessel  shall  not 
proceed  farther  inland,  either  to  unlade  or  take  in  cargo, 
without  a  special  permit  from  such  collector  or  deputy 
collector,  issued  under  and  in  accordance  with  such  general 
or  special  regulations  as  the  Secretary  of  the  Treasury 
may  in  his  discretion,  from  time  to  time,  prescribe.  For 
au)^  violation  of  this  section  such  vessel  shall  be  seized 
and  forfeited.  {See  §§3097,  3098  R.  S.  and  Act  Febniary  8, 
\^Z\,post.) 

Forei§:n  vessels  prohibited  from  Coasting  trade— Seizures. 

Sec.  3110.  If  any  merchandise  shall,  at  any  port  in  the 
United  States  on  the  northern,  northeastern,  or  northwest- 
ern frontiers  thereof,  be  laden  upon  any  vessel  belonging 
wholly  or  in  part  to  a  subject  of  a  foreign  country,  and 
shall  be  taken  thence  to  a  foreign  port  to  be  reladen  and 
reshipped  to  any  other  port  in  the  United  States  on  such 
frontiers,  either  by  the  same  or  any  other  vessel,  foreign 
or  American,  with  intent  to  evade  the  provisions  relating 
to  the  transportation  of  merchandise  from  one  port  of  the 
7 


98        Title  34— REVISED  STATUTES— Ch.  11. 

United  States  to  another  port  of  the  United  States,  in  a 
vessel  belonging  wholly  or  in  part  to  a  subject  of  any  for- 
eign power,  the  merchandise  shall,  on  its  arrival  at  such 
last-named  port,  be  seized  and  forfeited  to  the  United 
States,  and  the  vessel  shall  pay  a  tonnage-duty  of  fifty 
cents  per  ton  on  her  admeasurement. 

Report  of  Sea-stores  and  duty  on  excess  of  stores. 

Sec.  3111.  If  any  vessel  enrolled  or  licensed  to  engage 
in  the  foreign  and  coasting  trade  on  the  northern,  north- 
eastern, and  northwestern  frontiers  of  the  United  States 
shall  touch  at  any  port  in  the  adjacent  British  provinces, 
and  the  master  of  such  vessel  shall  purchase  any  merchan- 
dise for  the  use  of  the  vessel,  the  master  of  the  vessel  shall 
report  the  same,  with  cost  and  quantity  thereof,  to  the 
collector  or  other  officer  of  the  customs  at  the  first  port  in 
the  United  States  at  which  he  shall  next  arrive,  designating 
them  as  *'  sea-stores ;"  and  in  the  oath  to  be  taken  by  such 
master  of  such  vessel,  on  making  such  report,  he  shall  de- 
clare that  the  articles  so  specified  or  designated  **sea-stores" 
are  truly  intended  for  the  use  exclusively  of  the  vessel,  and 
are  not  intended  for  sale,  transfer,  or  private  use.  If  any 
other  or  greater  quantity  of  dutiable  articles  shall  be  found 
on  board  such  vessel  than  are  specified  in  such  report  or 
entry  of  such  articles,  or  any  part  thereof  shall  be  landed 
without  a  permit  from  a  collector  or  other  officer  of  the 
customs,  such  articles,  together  with  the  vessel,  her  ap- 
parel, tackle,  and  furniture,  shall  be  forfeited.  {See  notes 
under  §2796  and  Act  February  8,  i88i,/^.9/.) 

Sec.  3112.  If,  upon  examination  and  inspection  by  the 
collector  or  other  officer  of  the  customs,  such  articles  are 
not  deemed  excessive  in  quantity  for  the  use  of  the  vessel, 
until  an  American  port  may  be  reached  by  such  vessel, 
where  such  sea-stores  can  be  obtained,  such  article  shall 
be  declared  free  of  duty  ;  but  if  it  shall  be  found  that  the 
quantity  or  quantities  of  such  articles,  or  any  part  thereof 
so  reported,  are  excessive,  it  shall  be  lawful  for  the  collec- 
tor or  other  officer  of  the  customs  to  estimate  the  amount 
of  duty  on  such  excess,  which  shall  be  forthwith  paid  by 
the  master  of  the  vessel,  on  penalty  of  paying  a  sum  not 
less  than  one  hundred  dollars,  nor  more  than  four  times 
the  value  of  such  excess,  or  such  master  shall  be  punisha- 
ble by  imprisonment  for  not  less  than  three  months,  and 
not  more  than  two  years.     {See  notes  under  §2796.) 

Duty  on  Saloon  Stores. 

Sec.  3113.  Articles  purchased  for  the  use  of  or  for  sale 
on  board  any  such  vessel,  as  saloon  stores  or  supples,  shall 
be  deemed  merchandise,  and  shall  be  liable,  when  pur- 


COMMERCE  WITH  CONTIGUOUS  COUNTRIES.  99 

chased  at  a  foreign  port,  to  entry  and  the  payment  of  the 
duties  found  to  be  due  thereon,  at  the  first  port  of  arrival 
of  such  vessel  in  the  United  States;  and  for  a  failure  on 
the  part  of  the  saloon-keeper  or  person  purchasing  or 
owning  such  articles  to  report,  make  entries,  and  pay  duties, 
as  hereinbefore  required,  such  articles,  together  with  the 
fixtures  and  other  merchandise,  found  in  such  saloon  or  on: 
or  about  such  vessel  belonging  to  and  owned  by  such 
saloon-keeper  or  other  person  interested  in  such  saloon, 
shall  be  seized  and  forfeited,  and  such  saloon-keeper  or 
other  person  so  purchasing  and  owning  shall  be  liable  to 
a  penalty  of  not  less  than  one  hundred  dollars  and  not 
more  than  five  hundred,  and  shall  be  punishable  by  im^ 
prisonment  for  not  less  than  three  months,  and  not  more 
than  two  years.     (See  §§2796,  2797,  2798.) 

Equipments  and  Repairs  to  American  vessels  in  Foreign 
ports  Dutiable. 

Sec.  3114.  The  equipments,  or  any  part  thereof,  includ- 
ing boats,  purchased  for,  or  the  expenses  of  repairs  made 
in  a  foreign  country  upon  a  vessel  enrolled  and  licensed 
under  the  laws  of  the  United  States  to  engage  in  the 
foreign  and  coasting  trade  on  the  northern,  northeastern, 
and  northwestern  frontiers  of  the  United  States,  or  a  vessel 
intended  to  be  employed  in  such  trade,  shall,  on  the  first 
arrival  of  such  vessel  in  any  port  of  the  United  States,  be 
liable  to  entry  and  the  payment  of  an  ad-valorem  duty  of 
fifty  per  centum  on  the  cost  thereof  in  such  foreign 
country;  and  if  the  owner  or  master  of  such  vessel  shall 
willfully  and  knowingly  neglect  or  fail  to  report,  make 
entry,  and  pay  duties  as  herein  required,  such  vessel,  with 
her  tackle,  apparel,  and  furniture,  shall  be  seized  and  for- 
feited.    (See  §3115  and  Act  February  8,  i88i,/'^s/.) 

1.  Repairs  made  in  a  foreign  port  upon  a  registered  vQss*i\  en- 
gaged bona  fide  in  commerce  by  sea,  are  not  dutiable  (T.  D.  1753, 
3379.  7774)-  Repairs  to  a  pleasure  yacht  in  a  foreign  port  are  not 
dutiable  (T.  D.  4154). 

2.  This  section  was  held  not  applicable  to  a  certain  dredge  of 
domestic  manufacture,  which  had  been  improved  in  foreign 
waters,  by"  addition  of  a  hoisting  apparatus,  but  the  dredge  was 
liable  to  duty  as  an  entirety,  unless  the  hoisting  apparatus  was 
detached  (T,  D.  9341). 

Necessary  repairs  to  vessels  not  dutiable. 

Sec.  3115.  If  the  owner  or  master  of  such  vessel  shall, 
however,  furnish  good  and  sufficient  evidence  that  such 
vessel,  while  in  the  regular  course  of  her  voyage,  was 
compelled,  by  stress  of  weather  or  other  casualty,  to  put 
into  such  foreign  port  and  purchase  such  equipments,  or 
make  such  repairs,  to  secure  the  safety  of  the  vessel  to 


100       T1TI.E  34— REVISED  STATUTES— Ch.  11, 

enable  her  to  reach  her  port  of  destination,  then  it  vShall 
be  competent  for  the  Secretary  of  the  Treasur}^  to  remit 
or  refund  such  duties,  and  such  vessel  shall  not  be  liable 
to  forfeiture,  and  no  license  or  enrollment  and  license,  or 
renewal  of  either,  shall  hereafter  be  issued  to  an3^  such 
vessel  until  the  collector  to  whom  application  is  made  for 
the  same  shall  be  satisfied,  from  the  oath  of  the  owner  or 
master,  that  all  such  equipments  and  repairs  made  within 
the  year  immediately  preceding  such  application  have 
been  duly  accounted  for  under  the  provisions  of  this  and 
the  preceding  sections,  and  the  duties  accruing  thereon 
duly  paid;  and  if  such  owner  or  master  shall  refuse  to 
take  such  oath,  or  take  it  falsely,  the  vessel  shall  be  seized 
and  forfeited.     {See  Act  Februmy  8,  i88i,  post.) 

1.  The  condition  precedent  for  exemption  is,  that  the  vessel, 
''while  in  the  regular  course  of  her  voyage,'"  was  compelled  by 
stress  of  weather,  or  other  casualty,  to  put  into  such  foreign  port 
for  repairs  (T.  D.  7513;  G.  A.  1077). 

2.  Repairs  made  to  a  vessel  in  a  foreign  port  after  she  had  been 
in  winter  quarters  in  that  port,  are  not  exempt,  although  such 
repairs  were  necessary  to  keep  the  vessel  afloat,  and  "secure  her 
safety"  (T.  D.  9517). 

Manifest  of  vessels  in  the  Coasting  trade. 

Sec.  3116.  The  master  of  every  vessel  enrolled  or 
licensed  to  engage  in  the  foreign  and  coasting  trade  on 
the  northern,  northeastern,  and  northwestern  frontiers  of 
the  United  States,  except  canal-boats  employed  in  navi- 
gating the  canals  within  the  United  vStates,  shall,  before 
the  departure  of  his  vessel  from  a  port  in  one  collection- 
district  to  a  port  in  another  collection-district,  present  to 
the  collector  at  the  port  of  departure  duplicate  manifests 
of  his  cargo,  or  if  he  has  no  cargo,  duplicate  manifests 
setting  forth  that  fact;  such  manifests  shall  be  subscribed 
and  sworn  to  by  the  master  before  the  collector,  who  shall 
indorse  thereon  his  certificate  of  clearance,  retaining  one 
for  the  files  of  his  oflice;  the  other  he  shall  deliver  for  the 
use  of  the  master.     {See  §§2793,  3118,  3122.) 

Entry  of  goods  taken  or  delivered  at  intermeidate  ports. 

Sec.  3117.  If  any  vessel  so  enrolled  or  licensed  shall 
touch  at  any  intermediate  port  in  the  United  States,  and 
there  discharge  cargo  taken  on  board  at  an  American  port, 
or  at  such  intermediate  ports  shall  take  on  board  cargo 
destined  for  an  American  port,  the  master  of  such  vessel 
shall  not  be  required  to  report  such  lading  or  unlading  at 
such  intermediate  ports,  but  shall  enter  the  same  on  his 
manifest  obtained  at  the  original  port  of  departure,  which 
he  shall  deliver  to  the  collector  of  the  port  at  which  the 
unlading  of  the  cargo  is  completed,  within  twenty-four 
hours  after  arrival,  and  shall  subscribe  and  make  oath  as 
to  the  truth  and  correctness  of  the  same. 


COMMERCE  WITH  CONTIGUOUS  COUiHTRlESMm"' 

Departure  for  place  where  there  is  no  Custom-House. 

Sec.  3118.  The  master  of  any  vessel  so  enrolled  or 
licensed  shall,  before  departing  from  a  port  in  one  collec- 
tion-district to  a  place  in  another  collection-district,  where 
there  is  no  custom-house,  file  his  manifest,  and  obtain  a 
clearance  in  the  same  manner,  and  make  oath  to  the  mani- 
fest, which  manifest  and  clearance  shall  be  delivered  to 
the  proper  officer  of  customs  at  the  port  at  which  the  ves- 
sel next  arrives  after  leaving  the  place  of  destination 
specified  in  the  clearance. 

The  port  oi  first  arrival  is  the  port  to  which  the  vessel  is  des- 
tined, and  at  which  she  arrives  in  due  course  of  business,  and  not 
any  port  through  whose  waters  she  may  have  to  pass,  in  order  to 
reach  her  destination  (T.  D.  5036,  5245). 

Report  and  unlading  of  cargoes. 

Sec.  3119.  Nothing  contained  in  the  three  preceding 
sections  shall  exempt  masters  of  vessels  from  reporting,  as 
now  required  by  law,  any  merchandise  destined  for  any 
foreign  port.  No  permit  shall  be  required  for  the  unlading 
of  cargo  brought  from  an  American  port. 

Time  for   delivery  of  merchandise  taken  from   one  port  to 

another. 

Sec.  3120.  No  merchandise  taken  from  any  port  in  the 
United  States  on  the  northern,  northeastern,  or  northwest- 
ern frontiers  thereof,  to  a  port  in  another  collection-district 
of  the  United  States  on  such  frontiers,  in  any  vessel,  shall 
be  unladen  or  delivered  from  such  vessel  within  the  United 
States,  but  in  open  day,  that  is  to  say,  between  the  rising 
and  setting  of  the  sun,  except  by  special  license  from  the 
collector  or  other  principal  officer  of  the  port  for  the  pur- 
pose. The  owner  of  every  vessel  whose  master  or  mana- 
ger shall  neglect  to  (!:omply  with  the  provisions  of  this 
section  shall  be  liable  to  a  penalty  of  not  less  than  one 
hundred  dollars  nor  more  than  five  hundred.  The  Secre- 
tary of  the  Treasury  may,  from  time  to  time,  make  such 
regulations  as  to  him  shall  seem  necessary  and  expedient 
for  unloading  at  and  clearance  from  any  port  or  place  on 
such  frontiers  of  ships  or  vessels  at  night.  And  that  the 
Secretary  of  the  Treasury  be,  and  he  is  hereby,  authorized, 
in  his  discretion,  to  make  such  regulations  as  shall  enable 
vessels  engaged  in  the  coasting  trade  between  ports  and 
places  upon  Lake  Michigan  exclusively,  and  laden  with 
American  productions  and  free  merchandise  only,  to  un- 
lade their  cargoes  without  previously  obtaining  a  permit 
to  unlade. 

Landing  permit  for  vessels  from  foreig:n  port. 

Sec.  3121.  The  master  of  any  vessel  with  cargo,  passen- 
gers, or  baggage   from    any  foreign   port,  shall   obtain  a 


"102  :  ¥iti;e^  84— UKVISED  STATUTES— Ch.  11. 

permit  and  comply  with  existing  laws,  before  discharging 
or  landing  the  same. 

Departure  from  place  where  there  is  no  custom-house. 

Sec.  3122.  The  master  of  any  vessel  so  enrolled  or 
licensed,  destined  with  a  cargo  from  a  place  in  the  United 
States,  at  which  there  maj^  be  no  custom-house,  to  a  port 
where  there  may  be  a  custom-house,  shall  within  twenty- 
four  hours  after  arrival  at  the  port  of  destination,  deliver 
to  the  proper  officer  of  the  customs  a  manifest,  subscribed 
by  him,  setting  forth  the  cargo  laden  at  the  place  of  de- 
parture, or  laden  or  unladen  at  any  intermediate  port,  or 
place,  to  the  truth  of  which  manifest  he  shall  make  oath 
before  such  officer.  If  the  vessel,  however,  have  no  cargo, 
the  master  shall  not  be  required  to  deliver  such  manifest. 

Steam-Tuars — When  to  report. 

Sec.  3123.  Steam-tugs  duly  enrolled  and  licensed  to 
engage  in  the  foreign  and  coasting  trade  on  the  northern, 
northeastern,  and  northwestern  frontiers  of  the  United 
States,  when  exclusively  employed  in  towing  vessels,  shall 
not  be  required  to  report  and  clear  at  the  custom-house. 
When  such  steam-tugs,  however,  are  employed  in  towing 
rafts  or  other  vessels  without  sail  or  steam  motive  power, 
not  required  to  be  enrolled  or  licensed  under  existing  laws, 
they  shall  be  required  to  report  and  clear  in  the  same 
manner  as  is  hereinbefore  provided  in  similar  cases  for 
other  vessels. 

The  term  "exclusively  employed  in  towing  vessels  "  applies  to 
her  employment  for  the  time  being  (T.  D.  1841).  The  tug  must 
not  carry  freight  herself,  and  be  actually  engaged  in  towing  a  ves- 
sel which  has  to  enter  and  clear.  Tugs  proceeding  alone,  laden 
or  Hght,  must  enter  and  clear  (T.  D.  1841,  4547,  5781,  15281).  All 
tugs  not  "duly  enrolled  and  licensed  "  must  in  all  cases  report 
and  clear  (T.  D.  4981). 

Forms  and  Penalty  for  Neglect. 

Sec.  3124.  The  manifests,  certificates  of  clearance,  and 
oaths,  provided  for  by  the  eight  preceding  sections  shall 
be  in  such  form,  and  prepared,  filled  up,  and  executed  in 
such  manner  as  the  Secretary  of  the  Treasurj^  may  from 
time  to  time  prescribe. 

Sec.  3125.  If  the  master  of  any  enrolled  or  licensed 
vessel  shall  neglect  or  fail  to  comply  with  any  of  the  pro- 
visions or  requirements  of  the  nine  preceding  sections,  such 
master  shall  forfeit  and  pay  to  the  United  States  the  sum 
of  twenty  dollars  for  each  and  every  failure  or  neglect,  and 
for  which  sum  the  vessel  shall  be  liable,  and  may  be  sum- 
marily proceeded  against,  by  way  of  libel,  in  anj-  district 
court  of  the  United  States. 


COMMERCE  WITH  CONTIGUOUS  COUNTRIES.  103 

Registered  vessels  may  touch  at  Forei§rn    Ports,  no  duty  on 
cargo  incurred  thereby. 

Sec.  312G.  Any  vessel,  on  being  duly  registered  in  pur- 
suance of  the  laws  of  the  United  States,  may  engage  in 
trade  between  one  port  in  the  United  States  and  one  or 
more  ports  within  the  same,  with  the  privilege  of  touching 
at  one  or  more  foreign  ports  during  the  voyage,  and  land 
and  take  in  thereat  merchandise,  passengers  and  their 
baggage,  and  letters,  and  mails.  All  such  vessels  shall  be 
furnished  by  the  collectors  of  the  ports  at  which  they  shall 
take  in  their  cargoes  in  the  United  States,  with  certified 
manifests,  setting  forth  the  particulars  of  the  cargoes,  the 
marks,  number  of  packages,  by  whom  shipped,  to  whom 
consigned,  at  what  port  to  be  delivered;  designating  such 
merchandise  as  is  entitled  to  drawback,  or  to  the  privilege 
of  being  placed  in  warehouse:  and  the  masters  of  all  such 
vessels  shall,  on  their  arrival  at  any  port  of  the  United 
States  from  any  foreign  port  at  which  such  vessel  may 
have  touched,  as  herein  provided,  conform  to  the  laws 
providing  for  the  delivery  of  manifests  of  cargo  and  pas-  ■ 
sengers  taken  on  board  at  such  foreign  port,  and  all  other 
laws  regulating  the  report  and  entry  of  vessels  from  foreign 
ports,  and  be  subject  to  all  the  penalties  therein  prescribed. 

Sec.  3127.  Any  foreign  merchandise  taken  in  at  one 
port  of  the  United  States  to  be  conveyed  in  registered 
vessels  to  any  other  port  within  the  same,  either  under  the 
provisions  relating  to  warehouses,  or  under  the  laws  regu- 
lating the  transportation  coastwise  of  merchandise  entitled 
to  drawback,  as  well  as  any  merchandise  not  entitled  to 
drawback,  but  on  which  the  import  duties  chargeable 
by  law  shall  have  been  duly  paid,  shall  not  become  subject 
to  any  import  duty  by  reason  of  the  vessel  in  which  they 
may  arrive  having  touched  at  a  foreign  port  during  the 
voyage.     (See  §§2971,  3000,  3006,  3015,  3036.) 

Importations  hy  way  of  Lake  Champlain. 

Sec.  3128.  When  any  merchandise  shall  be  imported 
from  Canada  into  the  United  States,  in  any  steamboat  on 
Lake  Champlain,  and  the  merchandise  shall  have  been 
duly  entered,  the  duties  thereon  paid  at  the  office  of  the 
collector  of  any  district  adjoining  Lake  Champlain,  it  shall 
be  lawful  to  land  such  merchandise  in  the  same  or  any 
other  district  adjoining  Lake  Champlain. 

Entry  of  Foreign  vessels  from  British  North  American 
Provinces. 

Sec.  3129.  The  Secretary  of  the  Treasury,  with  the 
approbation  of  the  President,  provided  the  latter  shall  be 
satisfied  that  similar  privileges  are  extended  to  vessels  of 


104  Title  34— REVISED  STATUTES. 

the  United  States  in  the  colonies  hereinafter  mentioned,  is 
hereby  authorized,  under  such  regulations  as  he  may  pre- 
scribe, to  protect  the  revenue  from  fraud,  to  permit  vessels 
laden  with  the  products  of  Canada,  New  Brunswick,  Nova 
Scotia,  Newfoundland,  and  Prince  Edward  Island,  or  either 
of  them,  to  lade  or  unlade  at  any  port  within  any  collection- 
district  of  the  United  States  which  he  may  designate;  and 
if  any  such  vessel  entering  a  port  so  designated,  to  lade 
or  unlade,  shall  neglect  or  refuse  to  comply  with  the  regu- 
lations so  prescribed  by  the  Secretary  of  the  Treasury, 
such  vessel,  and  the  owner  and  master  thereof,  shall  be 
subject  to  the  same  penalties  as  if  no  authority  under  this 
section  had  been  granted  to  lade  or  unlade  in  such  port. 


INTERNAL  REVENUE. 

(From  Title  a^— Revised  Statutes.) 


Standard  of  proof  spirit. 

Sec.  3249.  Proof  spirit  shall  be  held  to  be  that  alcoholic 
liquor  which  contains  one-half  its  volume  of  alcohol  of  a 
special  gravity  of  seven  thousand  nine  hundred  and  thirty- 
nine  ten  thousandths  (.7939)  at  sixty  degrees  Fahrenheit. 


Domestic  Tobacco  and  Snuff — liow  to  be  packed. 

Sec.  3362.  Amended  by  §14  of  the  Act  March  i,  1879, 
to  read  as  follows: 

All  manufactured  tobacco  shall  be  put  up  and  prepared 
by  the  manufacturer  for  sale,  or  removal  for  sale  or  con- 
sumption, in  packages  of  the  following  description,  and  in 
no  other  manner: 

All  snufF,  in  packages  containing  one-half,  one,  two,  three, 
four,  six,  eight,  and  sixteen  ounces,  or  in  bladders  and  in 
jars  containing  not  exceeding  twent}^  pounds  ; 

All  fine-cut  chewing  tobacco,  and  all  other  kinds  of  to- 
bacco not  otherwise  provided  for,  in  packages  containing 
one,  two,  three,  four,  eight,  and  sixteen  ounces,  except 
that  fine-cut  chewing  tobacco  may,  at  the  option  of  the 
manufacturer,  be  put  up  in  wooden  packages  containing 
ten,  twenty,  forty,  and  sixty  pounds  each  ; 

All  smoking  tobacco  and  all  cut  and  granulated  tobacco 
other  than  fine-cut  chewing,  all  shorts,  the  refuse  of  fine- 


INTERNAL  REVENUE.  105 

cut  chewing,  which  has  passed  through  a  riddle  of  thirty- 
six  meshes  to  the  square  inch,  and  all  refuse  scraps,  clip- 
pings, cuttings,  and  sweepings  of  tcbacco,  in  packages 
containing  two,  three,  four,  eight,  and  sixteen  ounces  each; 
All  cavendish,  plug,  and  twist  tobacco,  in  wooden  pack- 
ages not  exceeding  two  hundred  pounds  net  weight. 

Imported  manufactured  tobacco  and  snuff  cannot  be  stamped 
and  removed  for  consumption  in  packages  containing  quantities 
other  than  those  provided  in  this  section  (T.  D.  8227). 

Snuff  flour— how  packed  and  taxed. 

Sec.  3368.  *  *  *  *  And  snufF flour,  when  sold,  or 
removed  for  use  or  consumption,  shall  be  taxed  as  snuff, 
and  shall  be  put  up  in  packages  and  stamped  in  the  same 
manner  as  snuff.     (See  §30  Act  October  i,  1890,  post.) 


Imported  manufactured  Tobacco  and  Snuff— how  packed   and 
stamped.    Transfer  of  certain  materials  to  factory. 

Sec.  3377.  All  manufactured  tobacco  and  snuff  (not  in- 
cluding cigars)  imported  from  foreign  countries  shall,  in 
ADDITION  to  the  import  duties  imposed  on  the  same,  pay 
the  tax  imposed  by  law  on  like  kinds  of  tobacco  and  snuff 
manufactured  in  the  United  States,  and  have  the  same 
stamps  respectively  affixed.  Such  stamps  shall  be  affixed 
and  canceled  on  all  such  articles  so  imported  by  the  owner 
or  importer  thereof,  while  they  are  in  the  custody  of  the 
proper  custom-house  officers,  and  such  articles  shall  not 
pass  out  of  the  custody  of  said  officers  until  the  stamps 
have  been  affixed  and  canceled.  Such  tobacco  and  snuff 
shall  be  put  up  in  packages,  as  prescribed  by  law  for  like 
articles  manufactured  in  the  United  States  before  the 
stamps  are  affixed;  and  the  owner  or  importer  shall  be 
liable  to  all  the  penal  provisions  prescribed  for  manufac- 
tures of  tobacco  and  snuff  manufactured  in  the  United 
States.  Whenever  it  is  necessary  to  take  any  such  articles, 
so  imported,  to  any  place  for  the  purpose  of  repacking, 
affixing,  and  canceling  such  stamps,  other  than  the  public 
stores  of  the  United  States,  the  collector  of  customs  of  the 
port  w^here  they  are  entered  shall  designate  a  bonded  ware- 
house to  which  they  shall  be  taken,  under  the  control  of 
such  customs  officer  as  he  may  direct.  And  every  officer 
of  customs  who  permits  any  such  articles  to  pass  out  of 
his  custody  or  control  without  compliance  by  the  owner  or 
importer  thereof  with  the  provisions  of  this  section  relat- 
ing thereto,  shall  be  deemed  guilty  of  a  misdemeanor,  and 
shall  be  fined  not  less  than  one  thousand  dollars  nor  more 


106  Title  35— REVISED  STATUTES. 

than  five  thousand  dollars,  and  imprisoned  not  less  than 
six  months  nor  more  than  three  years. 

This  section  amended  by  section  14,  Act  March  i,  1879, 
by  adding  the  following: 

Provided,  That  scraps,  cuttings,  and  clippings  of  tobacco 
imported  from  any  foreign  country  may,  after  the  proper 
customs  duty  has  been  paid  thereon,  be  withdrawn  in  bulk 
without  the  payment  of  the  internal  revenue  tax,  and 
transferred  as  material  directly  to  the  factory  of  a  manu- 
facturer of  tobacco  or  snuif,  or  of  a  cigar  manufacturer, 
under  such  restrictions  and  regulations  as  shall  be  pre- 
scribed by  the  Commissioner  of  Iternal  Revenue  and  ap- 
proved by  the  Secretary  of  the  Treasury.  {See  §3362  R.  S. 
and  §30,  Act  October  i,  1890,  post.) 

1.  Tobacco  and  snnff  imported  in  illegal  packa.2:es  are  not  sub- 
ject to  seizure,  but  the  same  must  be  kept  subject  to  withdrawal 
for  consumption  upon  repacking  into  legal  packages  or  for  exporta- 
tion in  bond  in  the  original  packages  (T.  D.  10083). 

2.  Cut  tobacco  in  bulk  is  not  exempted,  as  are  **  clippings,  cut- 
tings and  scraps,"  from  the  provisions  of  this  section  (T.  D.  73S9). 

Special  Regulations  T.  D.  14658,  15514. 

Imported  Cigars  to  pay  Internal  Reyeniie  Tax— how    packed 
and  stamped. 

Sec.  3402.  All  cigars  imported  from  foreign  countries 
shall  pay.  in  addition  to  the  import  duties  imposed 
thereon,  the  tax  prescribed  by  law  tor  cigars  manufactured 
in  the  United  States,  and  shall  have  the  same  stamps 
affixed.  The  stamps  shall  be  affixed  and  canceled  by 
the  owner  or  importer  of  the  cigars  while  they  are  in 
the  custody  of  the  proper  custom  house  officers,  and  the 
cigars  shall  not  pass  out  of  the  custody  of  such  officers 
until  the  stamps  have  been  affixed  and  canceled,  but  shall 
be  put  up  in  boxes  containing  quantities  as  prescribed  in 
this  chapter  for  cigars  manufactured  in  the  United  States, 
before  the  stamps  are  affixed.  And  the  owner  or  importer 
of  such  cigars  shall  be  liable  to  all  the  penal  provisions  of 
this  Title  prescribed  for  manufacture  of  cigars  manu- 
factured in  the  United  States.  Whenever  it  is  necessary 
to  take  any  cigars  so  imported  to  any  place  other  than  the 
public  stores  of  the  United  States,  for  the  purpose  of 
affixing  and  canceling  such  stamps,  the  collector  of  cus- 
toms of  the  port  where  such  cigars  are  entered  shall 
designate  a  bonded  warehouse  to  which  the}'  shall  be 
taken,  under  the  control  of  such  customs  officer  as  such 
collector  may  direct.  And  every  officer  of  customs  who 
permits  any  such  cigars  to  pass  out  of  his  custody  or  con- 
trol, without  compliance  by  the  owner  or  importer  thereof 
with  the  provisions  of  this  section  relating  thereto,  shall 


DEBTS  DUE  BY  OR  TO  THE  UNITED  STATES.  107 

be  deemed  guilty  of  a  misdemeanor,  and  shall  be  fined  not 
less  than  one  thousand  dollars  nor  more  than  five  thousand 
dollars,  and  imprisoned  not  lest  than  six  months  nor  more 
than  three  years.  (See  §2804  Revised  Statutes:  §4,  Act 
March  3,  1883:  §32,  Act  October  \,  1890,  a^id paragraph  188, 
Act  August  28,  1894,  post,) 

Imported  cigars  cannot  be  stamped  in  illegal  packages,  for  ex- 
ample a  box  of  125  cigars  cannot  be  stamped  with  two  stamps  to 
cover  the  quantity.  Imported  cigars  cannot  be  removed  for  con- 
sumption in  any  other  packages  than  boxes  of  25,  50,  100,  200,  250, 
or  500  cigars  each  (T.  D.  7017). 

Cigars  and  cigarettes  bought  by  persons  enroute  may  be  stamped 
on  steamer's  dock  (T.  D.  15538). 


DEBTS  DUE  BY  OR  TO  THE  UNITED  STATES. 

(From  Title  36— Revised  Statutes.) 


Compromise  of  Claims. 

Sec.  3461).  Upon  a  leport  by  a  District  Attorney,  or  any 
special  attorney  or  agent  having  charge  of  any  claim  in 
favor  of  the  United  States,  showing  in  detail  the  condition 
of  such  claim,  and  the  terms  upon  which  the  same  may  be 
compromised,  and  recommending  that  it  be  compromised 
upon  the  terms  so  offered,  and  upon  the  recommendation 
of  the  Solicitor  of  the  Treasury,  the  Secretary  of  the 
Treasury  is  authorized  to  compromise  such  claim  accord- 
ingly. But  the  provisions  of  this  section  shall  not  apply 
to  any  claim  arising  under  the  postal  laws.  {For  remission 
of  fines,  penalties  a7id  forfeitures  see  §5292,  et  seq.  R.  S. 
and%\^,  Act  June  22,  1874, /^^A) 

The  power  to  compromise  judgments  has  always  been  held  to 
be  included  with  other  claims  under  this  section,  but  no  offer  of 
compromise  can  be  entertained  of  a  judgment  in  a  suit  for  excess 
of  duties  where  the  importer  failed  to  appeal  from  the  decision  of 
the  collector  (T.  D.  5690,  5003,  Regulations  T,  D.  10690.  14450).  The 
Department  has  no  authority  to  compromise  cases  in  which  judg- 
ment in  favor  of  the  Government  has  been  duly  rendered  and  the 
defendants  are  solvent  (T.  D.  14887). 


COINAGE,  WEIGHTS  AND  MEASURES. 

(From  Title  37— Revised  Statutes.) 


Sec.  3564.  (Relating  to  the  ascertainment  of  the  value 
of  foreign  coins.)  Superseded  by  §25,  Act  August  28, 
1894  {post). 

Value  of  the  sovereig:ii  or  pound  sterling. 

Sec.  3565.  In  all  payments  by  or  to  the  Treasury, 
whether  made  here  or  in  foreign  countries,  where  it 
becomes  necessary  to  compute  the  value  of  the  sovereign 
or  pound  sterling,  it  shall  be  deemed  equal  to  four  dollars 
eighty-six  cents  and  six  and  one-half  mills,  and  the  same 
rule  shall  be  applied  in  appraising  merchandise  imported 
where  the  value  is,  by  the  invoice,  in  sovereigns  or  pounds 
sterling,  and  in  the  construction  of  contracts  payable  in 
sovereigns  or  pounds  sterling;  and  this  valuation  shall  be 
the  par  of  exchange  between  Great  Britain  and  the  United 
States;  and  all  contracts  made  after  the  first  day  of  January, 
eighteen  hundred  and  seventy-four,  based  on  an  assumed 
par  of  exchange  with  Great  Britain  of  fifty-four  pence  to 
the  dollar,  or  four  dollars  forty-four  and  four-ninths  cents 
to  the  sovereign  or  pound  sterling,  shall  be  null  and  void. 
{See  table  in  Appendix.) 

Authorized  table  of  weights  and  measures. 

Sec.  3570.  The  tables  in  the  schedule  hereto  annexed 
shall  be  recognised  in  the  construction  of  contracts,  and 
in  all  legal  proceedings,  as  establishing,  in  terms  of  the 
weights  and  measures  now  in  use  in  the  United  States,  the 
equivalents  of  the  weights  and  measures  expressed  therein 
in  terms  of  the  metric  system;  and  the  tables  may  lawfully 
be  used  for  computing,  determining,  and  expressing  in 
customary  weights  and  measures  the  weights  and  measures 
of  the  metric  system.  ( Table  of  Weights  and  Measures 
prescribed  by  this  Section  zuill  be  found  in  the  Appendix.) 


108 


COMMERCE  AND  NAVIGATION. 

(From  Title  48— Revised  Statutes— Chapter  4.) 


Discriminating  duties  of  tonnag:e  and  imposts. 

Sec.  4228.  Upon  satisfactory  proof  being  given  to  the 
President,  by  the  government  of  any  foreign  nation,  that 
no  discriminating  duties  of  tonnage  or  imposts  are  imposed 
or  levied  in  the  ports  of  such  nation  upon  vessels  wholly 
belonging  to  citizens  of  the  United  States,  or  upon  the 
produce,  manufactures,  or  merchandise  imported  in  the 
same  from  the  United  States  or  from  any  foreign  country, 
the  President  may  issue  his  proclamation,  declaring  that 
the  foreign  discriminating  duties  of  tonnage  and  impost 
within  the  United  States  are  suspended  and  discontinued, 
so  far  as  respects  the  vessels  of  such  foreign  nation,  and 
the  produce,  manufactures,  or  merchandise  imported  into 
the  United  States  from  such  foreign  nation,  or  from  any 
other  foreign  country;  the  suspension  to  take  effect  from 
the  time  of  such  notification  being  given  to  the  President, 
and  to  continue  so  long  as  the  reciprocal  exemption  of 
vessels,  belonging  to  citizens  of  the  United  States,  and 
their  cargoes,  shall  be  continued,  and  no  longer.  {See  §14, 
Act  August  28,  iB>^^,  post.) 

Vessels  of  Prussia. 

Sec.  4229.  No  other  or  higher  rate  of  duties  shall  be 
imposed  or  collected  on  vessels  of  Prussia,  or  of  her 
dominions,  from  whencesoever  coming,  nor  on  their  car- 
goes, howsoever  composed,  than  are  or  may  be  payable 
on  vessels  of  the  United  States,  and  their  cargoes. 

Sec.  4230.  The  preceding  section  shall  continue  and  be 
in  force  during  the  time  that  the  equality  for  which  it  pro- 
vides shall,  in  all  respects,  be  reciprocated  in  the  ports  of 
Prussia  and  her  dominions;  and  if  at  any  time  hereafter 
the  equality  shall  not  be  reciprocated  in  the  ports  of 
Prussia  and  her  dominions,  the  President  may  issue  his 
'proclamation,  declaring  that  fact,  and  thereupon  the  section 
preceding  shall  cease  to  be  in  force. 

109 


110       TITI.E  60— REVISED  STATUTES— Ch.  3. 

Spanish  Vessels. 

Sec.  4231.  From  Spanish  vessels  coming  from  any  port 
or  place  in  Spain  or  her  colonies,  where  no  discriminating 
or  counter  vailing  duties  on  tonnage  are  levied  upon  vessels 
of  the  United  States,  or  from  any  other  port  or  place  to 
and  with  which  vessels  of  the  United  States  are  ordinarily 
permitted  to  go  and  trade,  there  shall  be  exacted  in  the 
ports  of  the  United  States  no  other  or  greater  duty  on 
tonnage  than  at  the  time  may  be  exacted  of  vessels  of  the 
United  States.     (5^^  §2895.) 

Mail  Steamships  to  Brazil. 

Sec.  4232.  The  mail  steamships  employed  in  the  mail 
service  between  the  United  States  and  Brazil  shall  be 
exempt  from  all  port  charges  and  custom-house  dues  at 
the  port  of  departure  and  arrival  in  the  United  States  if, 
and  so  long  as,  a  similar  immunity  from  port  charges  and 
custom-house  dues  is  granted  by  the  government  of  Brazil. 


COPYRIGHTS. 

(Title  eO-Revised  Statutes— Chapter  3.) 


Copyrights  to  be  under  charge  of  Librarian  of  Congress. 

Sec.  4948.  All  records  and  other  things  relating  to 
copyrights  and  required  by  law  to  be  preserved,  shall  be 
under  the  control  of  the  Librarian  of  Congress,  and  kept 
and  preserved  in  the  Library  of  Congress;  and  the  Libra- 
rian of  Congress  shall  have  the  immediate  care  and  super- 
vision thereof,  and,  under  the  supervision  of  the  joint  com- 
mittee of  Congress  on  the  Library,  shall  perform  all  acts 
and  duties  required  by  law  touching  copyrights. 

Sections  4949,  4950  and  4951  relate  to  seal  of  office,  bond, 
and  annual  report  of  the  Librarian  of  Congress. 

What  article^  may  be  entered  for  copyright. 

Sec.  4952.  Amended  by  section  i  of  Act  March  3,  1891, 
so  as  to  read  as  follows: 

The  author,  inventor,  designer  or  proprietor  of  any  book, 
map,  chart,  dramatic  or  musical  composition,  engraving, 
cut,  print,  or  photograph  or  negative  thereof,  or  of  a  paint- 


COPYRIGHTS.  Ill 

ing,  drawing,  chromo,  statue,  statuary,  and  of  models  or 
designs  intended  to  be  perfected  as  works  of  the  fine  arts, 
and  the  executors,  administrators,  or  assigns  of  any  such 
person  shall,  upon  complying  with  the  provisions  of  this 
chapter,  have  the  sole  liberty  of  printing,  reprinting,  pub- 
lishing, completing,  copying,  executing,  finishing,  and 
vending  the  same;  and,  in  case  of  dramatic  composition,  of 
publicly  performing  or  representing  it  or  causing  it  to  be 
performed  or  represented  by  others;  and  authors  or  their 
assigns  shall  have  exclusive  right  to  dramatize  and  trans- 
late any  of  their  works  for  which  copyright  shall  have 
been  obtained  under  the  laws  of  the  United  States. 

Term  of  Copyrights. 

Sec.  4953.  Copyrights  shall  be  granted  for  the  term  of 
twenty-eight  years  from  the  time  of  recording  the  title 
thereof,  in  the  manner  hereinafter  directed. 

Extension  of  Term. 

Sec.  4954.  Amended  by  section  2  of  Act  March  3, 1891, 
so  as  to  read  as  follows: 

The  author,  inventor,  or  designer,  if  he  be  still  living, 
or  his  widow  or  children,  if  he  be  dead,  shall  have  the 
same  exclusive  right  continued  for  the  further  term  of 
fourteen  years,  upon  recording  the  title  of  the  work  or 
description  of  the  articles  so  secured  a  second  time,  and 
complying  with  all  other  regulations  in  regard  to  original 
copyrights,  within  six  months  before  the  expiration  of  the 
first  term;  and  such  persons  shall,  within  two  months  from 
the  date  of  said  renewal,  cause  a  copy  of  the  record  thereof 
to  be  published  in  one  or  more  newspapers  printed  in  the 
United  States  for  the  space  of  foui"  weeks. 

Assignment  of  Copyrights  and  Recording. 

Sec.  4955.  Copyrights  shall  be  assignable,  in  law,  by 
any  instrument  of  writing,  and  such  assignment  shall  be 
recorded  in  the  ofiice  of  the  Librarian  of  Congress  within 
sixty  days  after  its  execution ;  in  default  of  which  it  shall 
be  void  as  against  any  subsejjuent  purchaser  or  mortgagee 
for  a  valuable  consideration,' without  notice. 

Method  of  procuring  and  Restrictions  upon  Imports  of 
Copyrights. 

Sec.  4956.  Amended  by  §3,  Act  March  3,  1891,  so  as  to 
read  as  follows:  No  person  shall  be  entitled  to  a  copyright 
unless  he  shall,  on  or  before  the  day  of  publication  in  this 
or  any  foreign  country,  deliver  at  the  ofiice  of  the  Librarian 
of  Congress,  or  deposit  in  the  mail  within  the  United  States, 
addressed  to   the  Librarian  of  Congress,  at  Washington, 


112       Title  GO— REVISED  STATUTES— Ch.  3. 

District  of  Columbia,  a  printed  copy  of  the  title  of  the 
book,  map,  chart,  dramatic  or  musical  composition,  en- 
graving, cut,  print,  photograph,  or  chromo,  or  a  description 
of  the  painting,  drawing,  statue,  statuar}^  or  a  model  or 
design  for  a  work  of  the  fine  arts  for  which  he  desires  a 
copyright,  nor  unless  he  shall  also,  not  later  than  the  day 
of  the  publication  thereof  in  this  or  an}^  foreign  country, 
deliver  at  the  office  of  the  Librarian  of  Congress,  at  Wash- 
ington, District  of  Columbia,  or  deposit  in  the  mail  within 
the  United  States,  addressed  to  the  Librarian  of  Congress, 
at  Washington,  District  of  Columbia,  two  copies  of  such 
copyright  book,  map,  chart,  dramatic  or  musical  compo- 
sition, engraving,  chromo,  cut,  print,  or  photograph,  or  in 
case  of  a  painting,  drawing,  statue,  statuary,  model,  or  a 
design  for  a  work  of  the  fine  arts,  a  photograph  of  same: 
Provided,  That  in  the  case  of  a  book,  photograph,  chromo, 
or  lithograph,  the  two  copies  of  the  same  required  to  be 
delivered  or  deposited  as  above  shall  be  printed  from  types 
set  within  the  limits  of  the  United  States,  or  from  plates 
made  therefrom,  or  from  negatives,  or  drawings  on  stone 
made  within  the  limits  of  the  United  States,  or  from 
transfers  made  therefrom.  During  the  existence  of  such 
copyright  the  importation  into  the  United  States  of  any 
book,  chromo,  or  lithograph,  or  photograph,  so  copy- 
righted, or  any  edition  or  editions  thereof,  or  any  plates 
of  the  same  not  made  from  type  set,  negatives,  or  drawings 
on  stone  made  within  the  limits  of  the  United  States,  shall 
be,  and  it  is  hereb}^  prohibited,  except  in  the  cases 
specified  in  paragraphs  five  hundred  and  twelve  to  five 
hundred  and  sixteen,  inclusive,*  in  section  two  of  the  act 
entitled  '  An  act  to  reduce  the  revenue  and  equalize  the 
duties  on  imports,  and  for  other  purposes,'  approved 
October  first,  eighteen  hundred  and  ninety;  and  except 
in  the  case  of  persons  purchasing  for  use  and  not  for  sale, 
who  import  subject  to  the  duty  thereon,  not  more  than  two 
copies  of  such  book  at  any  one  time;  and  except  in  the 
case  of  newspapers  and  magazines,  not  containing  in  whole 
or  in  part  matter  copyrighted  under  the  provisions  of  this 
act,  unauthorized  by  the  author,  which  are  hereby  ex- 
empted from  prohibition  of  importation:  Provided,  never- 
theless, That  in  the  case  of  books  in  foreign  languages,  of 
which  only  translations  in  English  are  copyrighted  the 
prohibition  of  importation  shall  apply  only  to  the  trans- 
lation of  the  same,  and  the  importation  of  the  books  in 
the  original  language  shall  be  permitted. 
Special  Regulations  see  T.  D.  11436,  11617,  14898. 

*  Now  paragraphs  410  to  4r4,  inclusive.  Act  August  28, 1894, /^i?^/". 


COPYRIGHTS.  113 

Record  of  Entry  and  Attested  Copy. 

Sec.  4957.  The  Librarian  of  Congress  shall  record  the 
name  of  such  copyright  book  or  other  article,  forthwith, 
in  a  book  to  be  kept  for  that  purpose,  in  the  words  fol- 
lowing: ''Library  of  Congress,  to  wit:  Be  it  remembered 
that  on  the         day  of  ,  A.  B.,  of  ,  hath 

deposited  in  this  office  the  title  of  a  book,  (map,  chart,  or 
otherwise,  as  the  case  may  be,  or  description  of  the  article,) 
the  title  or  description  of  which  is  in  the  following  words, 
to  wit:  (here  insert  the  title  or  description,)  the  right 
whereof  he  claims  as  author,  (originator,  or  proprietor,  as 
the  case  may  be,)  in  conformity  Avith  the  laws  of  the  United 
States  respecting  copyrights.  C.  D.,  Librarian  of  Con- 
gress."' And  he  shall  give  a  copy  of  the  title  or  descrip- 
tion, under  the  seal  of  the  Librarian  of  Congress,  to  the 
proprietor,  whenever  he  shall  require  it.  {See  §3,  Act 
yu7ie  18,  1874,  and  Act  August  i,  1S82,  post.) 

Fees— Collectors  and  Postmasters  to  be  notified  of  articles 
Copyrighted. 

Sec.  4958.  Amended  by  Section  4,  Act  March  3,  1891, 
so  as  to  read  as  follows  : 

The  Librarian  of  Congress  shall  receive  from  the  per- 
sons to  whom  the  services  designated  are  rendered  the  fol- 
io w^ing  fees  : 

First.  For  recording  the  title  or  description  of  any 
copyright  book  or  other  article,  fifty  cents. 

Second.  For  every  copy  under  seal  of  such  record 
actually  given  to  the  person  claiming  the  copyright,  or  his 
assigns,  fifty  cents. 

Third.  For  recording  and  certifying  any  instrument 
of  writing  for  the  assignment  of  a  copyright,  one  dollar. 

Fourth.     For  every  copy  of  an  assignment,  one  dollar. 

All  fees  so  received  shall  be  paid  into  the  Treasury  of 
the  United  States  :  Provided,  That  the  charge  for  record- 
ing the  title  or  description  of  any  article  entered  for  copy- 
right, the  production  of  a  person  not  a  citizen  or  resident 
of  the  United  States,  shall  be  one  dollar,  to  be  paid  as 
above  into  the  Treasury  of  the  United  States,  to  defray 
the  expenses  of  lists  of  copyrighted  articles  as  hereinafter 
pmvided  for. 

And  it  is  hereby  made  the  duty  of  the  Librarian  of 
Congress  to  furnish  to  the  Secretary  of  the  Treasury  copies 
of  the  entries  of  titles  of  all  books  and  other  articles  wherein 
the  copyright  has  been  completed  by  the  deposit  of  two 
copies  of  such  book  printed  from  type  set  within  the  limits 
of  the  United  States,  in  accordance  with  the  provisions  of 
this  act  and  by  the  deposit  of  two  copies  of  such  other 
article  made  or  produced  in  the  United  States ;  and  the 
8 


114       Title  60— REVISED  STATUTES— Ch.  3. 

Secretary  of  the  Treasury  is  hereby  directed  to  prepare 
and  print,  at  intervals  of  not  more  than  a  week,  catalogues 
of  such  title  entries  for  distribution  to  the  collectors  of  cus- 
toms of  the  United  States  and  to  the  postmasters  of  all 
post-offices  receiving  foreign  mails,  and  such  weekly  lists, 
as  they  are  issued,  shall  be  furnished  to  all  parties  desiring 
them,  at  a  sum  not  exceeding  five  dollars  per  annum  ;  and 
the  Secretary  and  the  Postmaster-General  are  hereby  em- 
powered and  required  to  make  and  enforce  such  rules  and 
regulations  as  shall  prevent  the  importation  into  the  United 
States,  except  upon  the  conditions  above  specified,  of  all 
articles  prohibited  by  this  act. 

Special  Regulations  T.  D.  11436,  11440,  11449,  11617,  11745. 

Subsequent  Editions— how  treated. 

Sec.  4959.  Amended  by  section  5  of  Act  March  3,  1891, 
so  as  to  read  as  follows: 

The  proprietor  of  every  copyright  book  or  other  article 
shall  deliver  at  the  office  of  the  Librarian  of  Congress,  or 
deposit  in  the  mail,  addressed  to  tliQ  Librarian  of  Congress, 
at  Washington,  District  of  Columbia,  a  copy  of  every 
subsequent  edition  wherein  any  substantial  changes  shall 
be  made:  Provided,  however,  That  the  alterations,  revis- 
ions, and  additions  made  to  books  by  foreign  authors, 
heretofore  published,  of  which  new  additions  shall  appear 
subsequently  to  the  taking  effect  of  this  act,  shall  be  held 
and  deemed  capable  of  being  copyrighted  as  above  pro- 
vided for  in  this  act,  unless  they  form  a  part  of  the  series  in 
course  of  publication  at  the  time  this  act  shall  take  effect. 

Penalty  for  Omission. 

Sec.  4960.  For  every  failure  on  the  part  of  the  proprie- 
tor of  any  copyright  to  deliver  or  deposit  in  the  mail  either 
of  the  published  copies,  or  description  or  photograph, 
required  by  sections  4956  and  4959,  the  proprietor  of  the 
copyright  vShall  be  liable  to  a  penalt}^  of  twenty-five  dol- 
lars, to  be  recovered  by  the  Librarian  of  Congress,  in  the 
name  of  the  United  States,  in  an  action  in  the  nature  of 
an  action  of  debt,  in  any  district  court  of  the  United  States 
within  the  jurisdiction  of  which  the  delinquent  may  reside 
or  be  found. 

Postmasters  to  give  Receipts. 

Sec.  4901.  The  postmaster  to  whom  such  copyright 
book,  title,  or  other  article  is  delivered,  shall,  if  requested, 
give  a  receipt  therefor;  and  w^hen  so  delivered  he  shall 
mail  it  to  its  destination. 

Sec.  4962.  (Relating  to  publication  of  notice  of  entry 
for  copyright.)  Superseded  by  section  i  of  Act  June  t8, 
1874  {post). 


COPYRIGHTS.  115 

Penalty  for  Unlawful  use  of  Copyright  Imprint. 

8ec.  4963.  Amended  by  section  6  of  Act  March  3,  1891, 
so  as  to  read  as  follows: 

Every  person  who  shall  insert  or  impress  such  notice, 
or  words  of  the  same  purport,  in  or  upon  any  book,  map, 
chart,  dramatic,  or  musical  composition,  print,  cut,  engrav- 
ing, or  photograph,  or  other  article,  for  which  he  has  not 
obtained  a  copyright,  shall  be  liable  to  a  penalty  of  one 
hundred  dollars,  recoverable  one-half  for  the  person  who 
shall  sue  for  such  penalty  and  one-half  to  the  use  of  the 
United  States. 

Penalty  for  Infringement  of  Copyrights. 

Sec.  4964.  Amended  by  section  7  of  Act  March  3,  1891, 
so  as  to  read  as  follows: 

Every  person,  who  after  the  recording  of  the  title  of  any 
book  and  the  depositing  of  two  copies  of  such  book,  as 
provided  by  this  act,  shall,  contrary  to  the  provisions  of 
this  act,  within  the  term  limited,  and  without  the  consent 
of  the  proprietor  of  the  copyright  first  obtained  in  writing, 
signed  in  presence  of  two  or  more  witnesses,  print,  pub- 
lish, dramatize,  translate,  or  import,  or  knowing  the  same 
to  be  so  printed,  published,  dramatized,  translated,  or  im- 
ported, shall  sell  or  expose  to  sale  any  copy  of  such  book, 
shall  forfeit  every  copy  thereof  to  such  proprietor,  and 
shall  also  forfeit  and  pay  such  damages  as  may  be  recov- 
ered in  a  civil  action  by  such  proprietor  in  any  court  of 
competent  jurisdiction. 

Sec.  4965.  Amended  by  Act  of  March  2,  1895,  so  as  to 
read  as  follows: 

If  any  person,  after  the  recording  of  the  title  of  any 
map,  chart,  dramatic  or  musical  composition,  print,  cut, 
engraving,  or  photograph,  or  chromo,  or  of  the  description 
of  any  painting,  drawing,  statue,  statuary,  or  model  or 
design  intended  to  be  perfected  and  executed  as  a  work  of 
the  fine  arts,  as  provided  by  this  act,  shall,  within  the  term 
limited,  contrary  to  the  provisions  of  this  act,  and  without 
the  consent  of  the  proprietor  of  the  copyright  first  obtained 
in  writing,  signed  in  presence  of  two  or  more  witnesses, 
engrave,  etch,  work,  copy,  print,  publish,  dramatize, 
translate,  or  import,  either  in  whole  or  in  part,  or  by  vary- 
ing the  main  design,  with  intent  to  evade  the  law,  or, 
knowing  the  same  to  be  so  printed,  published,  dramatized, 
translated,  or  imported,  shall  sell  or  expose  to  sale  any 
copy  of  such  map  or  other  article,  as  aforesaid,  he  shall 
forfeit  to  the  proprietor  all  the  plates  on  which  the  same 
shall  be  copied,  and  every  sheet  thereof,  either  copied  or 
printed,  and  shall  further  forfeit  one  dollar  for  every  sheet 
of   the   same   found   in   his   possession,    either    printing. 


116       T1TI.K  60— REVISED  STATUTES— Ch.  3. 

printed,  copied,  published,  imported,  or  exposed  for  sale; 
and  in  case  of  a  painting,  statue,  or  statuary,  he  shall 
forfeit  ten  dollars  for  every  copy  of  the  same  in  his  pos- 
session, or  by  him  sold  or  exposed  for  sale:  Provided, 
hozvever,  That  in  case  of  any  such  infringement  of  the 
copyright  of  a  photograph  made  from  any  object  not  a 
work  of  fine  arts,  the  sum  to  be  recovered  in  any  action 
brought  under  the  provisions  of  this  section  shall  be  not 
less  than  one  hundred  dollars,  nor  more  than  five  thousand 
dollars,  and:  Provided,  further,  That  in  case  of  any  such 
infringement  of  the  copyright  of  a  painting,  drawing, 
statue,  engraving,  etching,  print,  or  model  or  design  for  a 
work  of  the  fine  arts  or  of  a  photograph  of  a  work  of  the 
fine  arts,  the  sum  to  be  recovered  in  any  action  brought 
through  the  provisions  of  this  section  shall  be  not  less 
than  two  hundred  and  fifty  dollars,  and  not  more  than  ten 
thousand  dollars.  One-half  of  all  the  foregoing  penalties 
shall  go  to  the  proprietors  of  the  copyright  and  the  other 
half  to  the  use  of  the  United  States. 

For  violating  Copyright  of  Dramatic  Compositions. 

Sec.  4966.  Any  person  publicly  performing  or  repre- 
senting any  dramatic  composition  for  which  a  copyright 
has  been  obtained,  without  the  consent  of  the  proprietor 
thereof,  or  his  heirs  or  assigns,  shall  be  liable  for  damages 
therefor,  such  damages  in  all  cases  to  be  assessed  at  such 
sum,  not  less  than  one  hundred  dollars  for  the  first,  and 
fifty  dollars  for  every  subesquent  performance,  as  to  the 
court  shall  appear  to  be  just. 

Penalty  for  Infringement  of  Copyrights. 

Sec.  4967.  Amended  by  §9,  Act  March  3,  1891,  so  as  to 
read  as  follows: 

Every  person  who  shall  print  or  publish  any  manuscript 
whatever  without  the  consent  of  the  author  or  proprietor 
first  obtained,  shall  be  liable  to  the  author  or  proprietor 
for  all  damages  occasioned  by  such  injury. 

Limitation  of,  and  defenses  to,  action  in  Copyright  cases. 

Sec.  4968.  No  action  shall  be  maintained  in  any  case 
of  forfeiture  or  penalty  under  the  copyright  laws,  unless 
the  same  is  commenced  within  two  years  after  the  cause 
of  action  has  arisen. 

Sec.  4969.  In  all  actions  arising  under  the  laws  respecting 
copyrights,  the  defendant  may  plead  the  general  issue,  and 
give  the  special  matter  in  evidence. 

Injunctions  in  Copyright  cases. 

Sec.  4970.  The  circuit  courts,  and  district  courts  having 
the  jurisdiction  of  circuit  courts,  shall  have  power,  upon 


REMISSION  OF  FINES,  ETC.  117 

bill  in  equity,  filed  by  any  party  aggrieved,  to  grant  in- 
junctions to  prevent  the  violation  of  any  right  secured  by 
the  laws  respecting  copyrights,  according  to  the  course 
^nd  principles  of  courts  of  equity,  on  such  terms  as  the 
court  may  deem  reasonable. 

Sec.  4971.  (Aliens  and  non-residents  not  privileged  to 
copyrights.)  Repealed  by  §io,  Act  March  3,  1891  {post). 
§13  of  said  Act  being  a  substitute  therefor. 

For  additional  legislation  respecting  ^'copy- 
rights," SEE  Acts  June  18,  1874;  August  i,  1882  and 
March  3,   1891   {post). 


REMISSION  OF  FINES,  PENALTIES  AND  FOR- 
FEITURES. 

(From  Title  68— Revised  Statutes.) 


When  Secretary  of  Treasury  has  power  to  remit. 

Sec.  5292.  Whenever  any  person  who  shall  have  in- 
curred any  fine,  penalty,  or  forfeiture,  or  disability,  or  may 
be  interested  in  any  vessel  or  merchandise  which  has 
become  subject  to  any  seizure,  forfeiture,  or  disability  by 
authority  of  any  provisions  of  law  for  imposing  or  collecting 
any  duties  or  taxes,  or  relating  to  registering,  recording, 
enrolling,  or  licensing  vessels,  and  for  regulating  the  same, 
or  providing  for  the  suppression  of  insurrections  or  unlawful 
combinations  against  the  United  States,  shall  prefer  his 
petition  to  the  judge  of  the  district  in  which  such  fine, 
penalty,  or  forfeiture,  or  disability  has  accrued,  truly 
and  particularly  setting  forth  the  circumstances  of  his 
case,  and  shall  pray  that  the  same  may  be  mitigated  or 
remitted,  the  judge  shall  inquire,  in  a  summary  manner, 
into  the  circumstances  of  the  case;  first  causing  reasonable 
notice  to  be  given  to  the  person  claiming  such  fine,  penalty, 
or  forfeiture,  and  to  the  attorney  of  the  United  States  for 
such  district,  that  each  may  have  an  opportunity  of  showing 
cause  against  the  mitigation  or  remission  thereof;  and  shall 
cause  the  facts  appearing  upon  such  inquiry  to  be  stated 
and  annexed  to  the  petition,  and  direct  their  transmission 
to  the  Secretary  of  the  Treasury.  The  Secretary  shall 
thereupon  have  power  to  mitigate  or  remit  such  fine,  for- 
feiture, or  penalty,  or  remove  such  disability,  or  any  part 


118  Title  68— REVISED  STATUTES. 

thereof,  if,  in  his  opinion,  the  same  was  incurred  without 
willful  negligence,  or  any  intention  of  fraud  in  the  person 
incurring  the  same;  and  to  direct  the  prosecution,  if  any 
has  been  instituted  for  the  recovery  thereof,  to  cease  and 
be  discontinued,  upon  such  terms  or  conditions  as  he  may 
deem  reasonable  and  just.  (See  §3469,  R.  S.  «;/^§§i7-2o, 
Acl  jfiine  22,  1874,  March  3,  1875,  post.') 

Where  merchandise  is  seized  for  an  infraction  of  the  law  and 
the  penalty  is  remitted,  it  must  still  be  classified  without  regard  to 
the  remission  proceedings  (G.  A.  2745). 

Sec.  5293.  The  Secretarj^  of  the  Treasury  is  authorized 
to  prescribe  such  rules  and  modes  of  proceeding  to  ascer- 
tain the  facts  upon  which  an  application  for  remission  of  a 
fine,  penalty,  or  forfeiture  is  founded,  as  he  deems  proper, 
and,  upon  ascertaining  them,  to  remit  the  fine,  penalty,  or 
forfeiture,  if  in  his  opinion  it  was  inctirred  without  willful 
negligence  or  fraud,  in  either  of  the  following  cases:  (See 
§§18-20,^/;/  June  22,  1874,  Act  March  3,  1875,  §26,  Act 
y?me  26,  1884, /^j-/.) 

If  the  fine,   penalty,   or  forfeiture  was  imposed  under 
authority  of  any  revenue   law,   and  the  amount  does 
not  exceed  one  thousand  dollars. 
Where  the  case  occurred  within  either  of  the  collection 

districts  of  the  States  of  California  or  Oregon. 
If  the  fine,  penalty,  or  forfeiture  was  imposed  under 
authority  of  any  provisions  of  law  relating  to  the  im- 
portation of  merchandise  from  foreign  contiguous  ter- 
ritory, or  relating  to  manifests  for  vessels  enrolled  or 
licensed  to  carry  on  the  coasting  trade  on  the  northern, 
northeastern,  and  northwestern  frontiers.  {See  §§3095, 
3129.) 

If  the  fine,  penalty,  or  forfeiture  was  imposed  by  au- 
thority of  any  provisions  of  law^  for  levying  or  collect- 
ing  any   duties  or   taxes,   or  relating   to   registering, 
recording,  enrolling,  or  licensing  vessels,  and  the  case 
arose  within  the  collection  district  of  Alaska,  or  was 
imposed  by  virtue  of  any  provisions  of  law  relating  to 
fur-seals  upon   the  islands  of  Saint   Paul   and   Saint 
George. 
Goods  forfeited  in  violation  of  the  revenue  laws,  and  goods  for- 
feited under  the  stipulations  of  postal  treaties  in  consequence  of 
importations  by  mail,  may  be  released  by  collectors  of  customs 
upon  payment  of  fine  equivalent  to  the  duty  when  the  importation, 
in  the  judgment  of  the  collector,  was  not  in  willful  violation  of  law, 
and  the  amount  of  duties   does   not   exceed  twenty-five  dotlars. 
But  no  such  release  shall  be  made  to  any  person  who  has  pre- 
viously violated  the  provisions  of  the  revenue  laws  and  treaty 
stipulations  by  an  importation  thus  prohibited  (T.  D.  7284,  8014, 
11315,  11622,  14586). 
Special  Regulations  T.  D.  13278. 


REPEAL  PROVISIONS.  119 

Remission  of  fines  or  penalties  imposed  upon  vessels. 

Sec.  5294.  As  amended  by  Act  December  15,  1894. 
The  Secretary  of  the  Treasury  may,  upon  application 
therefor,  remit  or  mitigate  any  fine  or  penalty  provided  for 
in  laws  relating  to  vessels,  or  discontinue  any  prosecution 
to  recover  penalties  denounced  in  such  laws,  excepting 
the  penalty  of  imprisonment,  or  of  removal  from  office, 
upon  such  terms  as  he,  in  his  discretion,  shall  think  proper; 
and  all  rights  granted  to  informers  by  such  laws  shall  be 
held  subject  to  the  Secretary's  power  of  remission,  except 
in  cases  where  the  claims  of  any  informer  to  the  share  of 
any  penalty  shall  have  been  determined  by  a  court  of  com- 
petent jurisdiction,  prior  to  the  application  for  the  remis- 
sion of  the  penalty;  and  the  Secretary  shall  have  authority 
to  ascertain  the  facts  upon  all  such  applications,  in  such 
manner  and  under  such  regulations  as  he  may  deem  proper. 
(See,  §26,  Aa  Jime  26,  1884,/^^/.) 


REPEAL    PROVISIONS. 

(From  Title  74— Revised  Statutes.) 


Wliat  tlie  Revised  Statutes  of  the  United  States  embrace. 

Sec.  5595.  The  foregoing  seventy-three  titles  embrace 
the  statutes  of  the  United  States  general  and  permanent  in 
their  nature,  in  force  on  the  first  day  of  December,  one 
thousand  eight  hundred  and  seventy-three,  as  revised  and 
consolidated  by  commissioners  appointed  under  an  Act  of 
Congress,  aud  the  same  shall  be  desio^nated  and  cited,  as 
The  Revised  Statutes  of  the  United  States. 

Sec.  5506.  All  Acts  of  Congress  passed  prior  to  said 
first  day  of  December,  one  thousand  eight  hundred  and 
seventy-three,  any  portion  of  which  is  embraced  in  any 
section  of  said  revision,  are  hereby  repealed,  and  the  sec- 
tion applicable  thereto  shall  be  in  force  in  lieu  thereof;  all 
parts  ot  such  acts  not  contained  in  such  revision,  having 
been  repealed  or  superseded  by  subsequent  acts,  or  not 
being  general  and  permanent  in  their  nature:  Provided, 
That  the  incorporation  into  said  revision  of  any  general 
and  permanent  provision,  taken  from  an  act  making  appro- 
priations, or  from  an  act  containing  other  provisions  of  a 
private,  local,  or  temporary  character,  shall  not  repeal,  or 
in  any  way  affect  any  appropriation,  or  any  provision  of  a 
private,  local  or  temporary  character,  contained  in  any  of 


120    ACT  OF  MARCH  24,  1874.    RICE  FOR  EXPORT. 

said  acts,  but  the  same  shall  remain  in  force;  and  all  Acts 
of  Congress  passed  prior  to  said  last-named  day  no  part  of 
which  are  embraced  in  said  revision,  shall  not  be  affected 
or  changed  by  its  enactment. 

Sec.  5600.  The  arrangement  and  classification  of  the 
several  sections  of  the  revision  have  been  made  for  the 
purpose  of  a  more  convenient  and  orderly  arrangement  of 
the  same,  and  therefore  no  inference  or  presumption  of  a 
legislative  construction  is  to  be  drawn  by  reason  of  the 
Title,  under  which  any  particular  section  is  placed. 

Acts  passed  since  December  1,  1873,  not  affected. 

Sec.  5601.  The  enactment  of  the  said  revision  is  not  to 
affect  or  repeal  any  act  of  Congress  passed  since  the  first 
day  of  December,  one  thousand  eight  hundred  and  seventy- 
three,  and  all  acts  passed  since  that  date  are  to  have  full 
effect  as  if  passed  after  the  enactment  of  this  revision,  and 
so  far  as  such  acts  vary  from,  or  conflict  with  any  provision 
contained  in  said  revision,  they  are  to  have  effect  as  subse- 
quent statutes,  and  as  repealing  any  portion  of  the  revision 
inconsistent  therewith. 

"  In  U.  S.  vs.  Bowen,  (loo  U.  S.,  513,)  we  held  that  the  Revised 
Statutes  must  be  treated  as  a  legislative  declaration  of  what  the 
statute  law  of  the  United  States  was  on  the  first  of  December. 
1873,  and  that  when  the  meaning  was  plain,  the  courts  could  not 
look  to  the  original  statutes  to  see  if  Congress  had  erred  in  the 
revision.  That  could  only  be  done  when  it  was  necessary  to  con- 
strue doubtful  language.  We  applied  this  rule  in  Arthur  vs. 
Dodge,  (loi  U.  S.,  36,)  to  the  construction  of  the  revision  of  the 
Tariff  Laws"  (T.  D.  4812,  citing  in  extenso  Victor  et  al  vs. 
Arthur.) 


ACT  OF  MARCH  24,   1874. 

(U.  S.  statutes,  Vol.  18,  page  34.) 


An  Act  to  establish  bonded  warehouses  for  storing  and  cleansing 
of  Rice  intended  for  Exportation. 

Be  it  enacted  by  the  Senate  and  House  of  Represe7itatives 
of  the  United  States  of  America  in  Congress  assembled. 
That  from  and  after  the  passage  of  this  act  importers' 
bonded  warehouses,  to  be  used  for  the  storage  and  cleansing 
of  imported  rice  intended  for  exportation  to  foreign  coun- 
tries, may  be  established  at  any  port  of  entry  in  the 
United  States,  under  such  rules  and  regulations  as  the 
Secretary  of  the  Treasury  may  prescribe.  {^See  §§2954, 
2961,  2971  R.  S.,  supra.) 

Special  Regulations,  T.  D.  1970. 


ACT  OF  JUNE  18,  1974. 

(U.  S.  statutes,  Vol.  18,  page  78.) 


An  Act  to  amend  the  law  relating  to  Patents,  Trade-Marks  and 

Copyrights. 

No  right  of  action  for  infringement  of  Copyright  unless,  etc. 

Be  it  enacted  by  the  Senate  and  House  of  Representatives 
of  the  United  States  of  America  in  Congress  assembled. 
That  no  person  shall  maintain  an  action  for  the  infringe- 
ment of  his  copyright  unless  he  shall  give  notice  thereof 
by  inserting  in  the  several  copies  of  every  edition  pub- 
lished, on  the  title  page  or  the  page  immediately  following, 
if  it  be  a  book;  or  if  a  map,  chart,  musical  composition, 
print,  cut,  engraving,  photograph,  painting,  drawing, 
chromo,  statue,  statuary,  or  model  or  design  intended  to 
be  perfected  and  completed  as  a  work  of  the  fine  arts,  by 
inscribing  upon  some  visible  portion  thereof,  or  of  the 
substance  on  which  the  same  shall  be  mounted,  the  fol- 
lowing words,  viz:   "Entered  according  to  act  of  Congress, 

in  the  year ,  by  A.  B.,  in  the  office  of  the  Librarian 

of  Congress,  at  Washington;"  or,  at  his  option  the  word 
"  Copyright,'"  together  with  the  year  the  copyright  was 
entered,  and  the  name  of  the  party  by  whom  it  was  taken 
out;  thus— ''Copyright,  i8— ,  by  A.  B,"  {See  §4962,  Re- 
vised Statutes  {supra),  Act  August  i,  1882  {post). 

Fee  for  recording  and  certifying  assignments  of  Copyrights. 

Sec.  2.  That  for  recording  and  certifying  any  instrument 
of  writing  for  the  assignment  of  a  copyright,  the  Librarian 
of  Congress  shall  receive  from  the  persons  to  whom  the 
service  is  rendered,  one  dollar;  and  for  every  copy  of  an 
assignment,  one  dollar;  said  fee  to  cover,  in  either  case, 
a  certificate  of  the  record,  under  seal  of  the  Librarian  of 
Congress;  and  all  fees  so  received  shall  be  paid  into  the 
Treasury  of  the  United  States.  {See  §§4952,  4958,  4962, 
Revised  Statutes,  supra. ) 

Restrictions  on  application   of  words  "  Engrayings,"  "Cut," 
and  "Print." 

Sec.  3.  That  in  the  construction  of  this  act,  the  words 
"Engravings,''  ''cut"  and  ''print"  shall  be  applied  only 
to  pictorial  illustrations  or  works  connected  with   the  fine 

121 


122  ACT  OF  JUNE  22,  1874. 

arts,  and  no  prints  or  labels  designed  to  be  used  for  any 
other  articles  of  manufacture  shall  be  entered  under  the 
copyright  law,  but  may  be  registered  in  the  Patent  Office. 
And  the  Commissioner  of  Patents  is  hereby  charged  with 
the  supervision  and  control  of  the  entry  or  registry  of  such 
prints  or  labels,  in  conformity  with  the  regulations  pro- 
vided by  law  as  to  copyright  of  prints,  except  that  there 
shall  be  paid  for  recording  the  title  of  any  print  or  label 
not  a  trade-mark,  six  dollars,  which  shall  cover  the  ex- 
pense of  furnishing  a  copy  of  the  record  under  the  seal  of 
the  Commissioner  of  Patents,  to  the  party  entering  the 
same. 

Repeal  of  inconsistent  laws. 

Sec.  4.  That  all  laws  and  parts  of  laws  inconsistent  with 
the  foregoing  provisions  be  and  the  same  are  hereby  re- 
pealed. 

When  act  takes  effect. 

Sec.  5.  That  this  act  shall  take  effect  on  and  after  the 
first  day  of  August,  eighteen  hundred  and  seventy  four. 


ACT  OF  JUNE  22,  1874. 

(U.  8.  Statutes,  Vol.  18,  pag-e  186.) 


An  Act  to  amend  the  custom-revenue  laws  and  to  repeal  moieties. 

Repeal  Provisions— Fines,  penalties  and  forfeitnres  to  be 
paid  into  Treasury. 

Be  it  enacted  by  the  Senate  and  House  of  Representatives 
of  the  United  States  of  America  in  Congi^ess  assembled, 
that  the  thirty-ninth  section  of  the  act  entitled  *'An  act 
further  to  prevent  smuggling,  and  for  other  purposes/' 
approved  July  eighteenth,  eighteen  hundred  and  sixty-six; 
and  the  second  section  of  the  act  entitled  "An  act  to 
regulate  the  disposition  of  the  proceeds  of  fines,  penalties, 
and  forfeitures  incurred  under  the  laws  relating  to  the 
customs,  and  for  other  purposes,"  approved  March  second, 
eighteen  hundred  and  sixty-seven,  be,  and  the  same  are 
hereby,  repealed. 

Sec.  2.  That  all  provisions  of  law  under  which  moieties 
of  any  fines,  penalties,  or  forfeitures,  under  the  customs- 
revenue  laws,  or  any  share  therein,  or  commission  thereon, 


REPEALING  MOIETIES.  123 

are  paid  to  informers,  or  officers  of  customs,  or  other 
officers  of  the  United  States,  are  hereby  repealed;  and 
from  and  after  the  date  of  the  passage  of  this  act  the  pro- 
ceeds of  all  such  fines,  penalties,  and  forfeitures  shall  be 
paid  into  the  Treasury  of  the  United  States. 

Sec.  3.  Prescribes  certain  duty  of  the  Secretary  of  the 
Treasury. 

Smii^^ling— compensation  for  seizing  or  informing". 

Sec.  4.  That  whenever  any  officer  of  the  customs  or 
other  person  shall  detect  and  seize  goods,  wares,  or  mer- 
chandise, in  the  act  of  being  smuggled,  or  which 
have  been  smuggled,  he  shall  be  entitled  to  such 
compensation  therefor  as  the  Secretary  of  the  Treasury 
shall  award,  not  exceeding  in  amount  one-half  of  the 
net  proceeds,  if  any,  resulting  from  such  seizure,  after 
deducting  all  duties,  costs',  and  charges  connected 
therewith:  Provided,  That  for  the  purposes  of  this  act 
smuggling  shall  be  construed  to  mean  the  act,  with  intent 
to  defraud,  of  bringing  into  the  United  States,  or,  with 
like  intent,  attempting  to  bring  into  the  United  States,  duti- 
able articles  without  passing  the  same,  or  the  package  con- 
taining the  same,  through  the  custom  house,  or  submitting 
them  to  the  officers  of  the  revenue  for  examination.  And 
whenever  any  person  -not  an  officer  of  the  United  Scates 
shall  furnish  to  a  district  attorney,  or  to  any  chief  officer 
of  the  customs,  original  information  concerning  any  fraud 
upon  the  customs-revenue,  perpetrated  or  contemplated, 
which  shall  lead  to  the  recovery  of  any  duties  withheld, 
or  of  any  fine,  penalty,  or  forfeiture  incurred,  whether  by 
importers  or  their  agents,  or  by  any  officer  Or  person  em- 
ployed in  the  customs  service,  such  compensation  may,  on 
such  recovery,  be  paid  to  such  person  so  furnishing  infor- 
mation as  shall  be  just  and  reasonable,  not  exceeding  in 
any  case  the  sum  of  five  thousand  dollars;  which  compen- 
sation shall  be  paid,  under  the  direction  of  the  Secretary 
of  the  Treasury,  out  of  any  money  appropriated  for  that 
purpose. 

1.  The  term  "  Chief  Officer  of  the  Customs"  is  the  collector  or 
officer  acting  as  such,  and  the  informer  should  convey  the  informa- 
tion directly  to  that  officer,  unless  as  otherwise  provided  for  by 
T.  p.  14597,  ^nd  in  some  cases  where  the  information  is  given  to 
an  inferior  officer,  it  may  be  treated  as  having  been  given  to  the 
chief  officer  of  the  customs  (T.  D.  14988.) 

2.  As  to  certain  persons  not  considered  officers  of  the  United 
States  under  this  statute,  see  T.  D.  14881. 

3.  The  fact  that  an  article  is  patented  in  this  country  does  not 
exempt  it  from  the  laws  against  smuggling,  and  must  be  sold  same 
as  other  seized  goods  (T.  D.  15366). 

Special  Regulations,  T.  D.  14005. 


124  ACT  OF  JUNE  22,  1874. 

Productions  of  Books,  &c.,  in  Suit. 

Sec.  0.  That  in  all  suits  and  proceedings  other  than 
criminal  arising  under  any  of  the  revenue-laws  of  the 
United  States,  the  attorney  representing  the  Government, 
whenever,  in  his  belief,  any  business-book,  invoice,  or 
paper,  belonging  to  or  under  the  control  of  the  defendant 
or  claimant,  will  tend  to  prove  any  allegation  made  by  the 
United  States,  may  make  a  written  motion,  particularly 
describing  such  book,  invoice,  or  paper,  and  setting  forth 
the  allegation  which  he  expects  to  prove;  and  thereupon 
the  court  in  which  suit  or  proceeding  is  pending  may,  at 
its  discretion,  issue  a  notice  to  the  defendant  or  claimant 
to  produce  such  book,  invoice,  or  paper  in  court,  at  a  daj^ 
and  hour  to  be  specified  in  said  notice,  which,  together 
with  a  copy  of  said  motion,  shall  be  served  formally  on 
the  defendant  or  claimant  by  the  United  States  marshal  by 
delivering  to  him  a  certified  copy  thereof,  or  otherwise 
serving  the  same  as  original  notices  of  suit  in  the  same 
court  are  served;  and  if  the  defendant  or  claimant  shall 
fail  or  refuse  to  produce  such  book,  invoice,  or  paper  in 
obedience  to  such  notice,  the  allegations  stated  in  the  said 
motion  shall  be  taken  as  confessed  unless  his  failure  or 
refusal  to  produce  the  same  shall  be  explained  to  the  satis- 
faction of  the  court.  And  if  produced,  the  said  attorney 
shall  be  permitted,  under  the  direction  of  the  court,  to 
make  examination  (at  which  examination  the  defendant 
or  claimant,  or  his  agent,  may  be  present)  of  such  entries 
in  said  book,  invoice,  or  paper  as  relate  to  or  tend  to  prove 
the  allegation  aforesaid,  and  may  offer  the  same  in  evi- 
dence on  behalf  of  the  United  States.  But  the  owner  of 
said  books  and  papers,  his  agent  or  attorney,  shall  have, 
subject  to  the  order  of  the  court,  the  custody  of  them, 
except  pending  their  examination  in  court  as  aforesaid. 

Claim  of  informer  to  be  certified  wliere  judicial  proceedings 

instituted. 

Sec.  6.  That  no  payment  shall  be  made  to  any  person 
furnishing  information  in  any  case  wherein  judicial  pro- 
ceedings shall  have  been  instituted,  unless  his  claim  to 
compensation  shall  have  been  established  to  the  satisfac- 
tion of  the  court  or  judge  having  cognizance  of  such  pro- 
ceedings, and  the  value  of  his  services  duly  certified  by 
said  court  or  judge  for  the  information  of  the  Secretary  of 
the  Treasury;  but  no  certificate  of  the  value  of  such  ser- 
vices shall  be  conclusive  of  the  amount  thereof.  And 
when  any  fine,  penalty,  or  forfeiture  shall  be  collected 
without  judicial  proceedings,  the  Secretary  of  the  Treasury 
shall,  before  directing  payment  to  any  person  claiming 
such  compensation,  require  satisfactory  proof  that  such 
person  is  justly  entitled  thereto. 


REPEALING  MOIETIES.  125 

Officers  not  to  receive  part  of  informer's  fee,  except  in  cases 
•  of  smnggling. 

Sec.  7.  That  except  in  cases  of  smuggling  as  aforesaid, 
it  shall  not  be  lawful  for  any  officer  of  the  United  States, 
under  any  pretense  whatever,  directly  or  indirectly,  to 
receive,  accept,  or  contract  for  any  portion  of  the  money 
which  may,  under  any  of  the  provisions  of  this  or  any 
other  act,  accrue  to  any  such  person  furnishing  infor- 
mation; and  any  such  officer  who  shall  so  receive,  accept, 
or  contract  for  any  portion  of  the  money  that  may  accrue 
as  aforesaid  shall  be  guilty^  of  a  misdemeanor,  and,  on 
conviction  thereof,  shall  be  liable  to  a  fine  not  exceeding 
fiv-e  thousand  dollars,  or  imprisonment  for  not  more  than 
one  year,  or  both,  in  the  discretion  of  the  court,  and  shall 
not  be  thereafter  eligible  to  any  office  of  honor,  trust  or 
emolument.  And  any  such  person  so  furnishing  infor- 
mation as  aforesaid,  who  shall  pay  to  any  such  officer  of 
the  United  States,  or  to  any  person  lor  his  use,  directly  or 
indirectly,  any  portion  of  said  money,  or  any  other  valu- 
able thing,  on  account  of  or  because  of  such  money,  shall 
have  a  right  of  action  against  such  officer  or  other  person, 
and  his  legal  representatives,  to  recover  back  the  same,  or 
the  value  thereof. 

This  section  is  absolute  that  all  officers  of  the  United  States, 
except  in  cases  of  smuggling,  are  debarred  from  receiving  any 
share  of  a  fine.  All  decisions  and  regulations  to  the  contrary  are 
revoked  (T.  D.  14005,  Reg.  1892,  Articles  979-991). 

Who  may  Testify. 

Sec.  8.  That  no  officer,  or  other  person  entitled  to  or 
claiming  compensation  under  any  provision  of  this  act, 
shall  be  thereby  disqualified  from  becoming  a  witness  in 
any  action,  suit,  or  proceeding  for  the  recovery,  mitigation, 
or  remission  thereof,  but  shall  be  subject  to  examination 
and  cross-examination  in  like  manner  with  other  witnesses, 
without  being  thereby  deprived  of  any  right,  title,  share, 
or  interest  in  any  fine,  penalty,  or  forfeiture  to  which  such 
examination  may  relate;  and  in  every  such  case  the  de- 
fendant or  defendants  may  appear  and  testify  and  be  ex- 
amined and  cross-examined  in  like  manner. 

Secs.  9,  10  and  11.  (Relating  to  entry  of  merchandise 
over  $100  in  value  without  certified  invoice,  when  allowed.) 
Repealed  by  §29,  Act  June  10,  1890.     See  §4  of  said  Act. 

Sec.  12.  (Relating  to  fraudulent  or  false  invoices.) 
Repealed  by  section  29,  Act  June  10,  1890.  {See  §9  of 
said  Act.) 


126  ACT  OF  JUNE  22,   1874. 

Penalties  for  False  entries. 

Sec.  13.  That  any  merchandise  entered  by  any  penson 
or  persons  violating  any  of  the  provisions  of  the  preceding 
section,  but  not  subject  to  forfeiture  under  the  same  section, 
may,  while  owned  by  him  or  them,  or  while  in  his  or  their 
possession,  to  double  the  amount  claimed,  be  taken  by  the 
collector  and  held  as  security  for  the  payment  of  any  fine 
or  fines  incurred  as  aforesaid,  or  may  be  levied  upon  and 
sold  on  execution  to  satisfy  any  judgment  recovered  for 
such  fine  or  fines.  But  nothing  herein  contained  vShall 
prevent  any  owner  or  claimant  from  obtaining  a  release  of 
such  merchandise  on  giving  a  bond,  with  sureties  satis- 
factory to  the  collector,  or,  in  case  of  judicial  proceedings, 
satisfactory  to  the  court,  or  the  judge  thereof,  for  the  pay- 
ment of  any  fine  or  fines  so  incurred:  Provided,  hoivevery 
That  such  merchandise  shall  in  no  case  be  released  until 
all  accrued  duties  thereon  shall  have  been  paid  or  secured. 
{^See  §9,  Act  June  lo,  id>^o, post.) 

Sec.  14.  (Relating  to  fraudulent  or  false  invoices  ) 
Repealed  by  section  7,  Act  of  March  3,  1883,  and  by  sec- 
tion 29,  Act  of  June  10,  1890. 

To  whom  violations  of  Customs  Laws  reported. 

Sec.  15.  That  it  shall  be  the  duty  of  any  officer  or  person 
employed  in  the  customs-revenue  service  of  the  United 
States,  upon  detection  of  any  violation  of  the  customs 
laws,  forthwith  to  make  complaint  thereof  to  the  collector 
of  the  district,  whose  duty  it  shall  be  promptly  to  report 
the  same  to  the  district  attorney  of  the  district  in  which 
such  frauds  shall  be  committed.  Immediately  upon  the 
receipt  of  such  complaint,  if,  in  his  judgment,  it  can  be 
sustained,  it  shall  be  the  duty  of  such  district  attorney  to 
cause  investigation  into  the  facts  to  be  made  before  a 
United  States  commissioner  having  jurisdiction  thereof, 
and  to  initiate  proper  proceedings  to  recover  the  fines  and 
penalties  in  the  premises,  and  to  prosecute  the  same  with 
the  utmost  diligence  to  final  judgment. 

Sec.  16.  (Relating  to  fraddulent  intent.)  Repealed  by 
section  29,  Act  of  June  10,  1890. 

Petition  for  remission  of  lines,  penalties  or  forfeitures. 

Sec.  17.  That  whenever,  for  an  alleged  violation  of  the 
customs-revenue  laws,  any  person  who  shall  be  charged 
with  having  incurred  any  fine,  penalty,  forfeiture,  or  disa- 
bility other  than  imprisonment,  or  shall  be  interested  in 
any  vessel  or  merchandise  seized  or  subject  to  seizure, 
when  the  appraised  value  of  such  vessel  or  merchandise  is 


REPEAUNG  MOIETIES.  127 

not  less  than  one  thousand  dollars,  shall  present  his  petition 
to  the  judge  of  the  district  in  which  the  alleged  violation 
occurred,  or  in  which  the  property  is  situated,  setting  forth, 
truly  and  particularly,  the  facts  and  circumstances  of  the 
case,  and  praying  for  relief,  such  judge  shall,  if  the  case, 
in  his  judgment,  requires,  proceed  to  inquire,  in  a  summary 
manner  into  the  circumstances  of  the  case,  at  such  reason- 
able time  as  may  be  fixed  by  him  for  that  purpose,  of  which 
the  district  attorney  and  the  collector  shall  be  notified  b}^ 
the  petitioner,  in  order  that  they  may  attend  and  show 
cause  why  the  petition  should  be  refused.  {See  §5292, 
R.  S.,  supra.) 

Secretary  of  the  Treasury  to  remit  fines,  penalties,  or 
forfeitures  in  certain  cases. 

Sec.  18.  That  the  summary  investigation  hereby  pro- 
vided for  may  be  held  before  the  judge  to  whom  the  petition 
is  presented,  or,  if  he  shall  so  direct,  before  any  United 
States  commissioner  for  such  district,  and  the  facts  ap- 
pearing thereon  shall  be  stated  and  annexed  to  the  petition, 
and,  together  with  a  certified  copy  of  the  evidence,  trans- 
mitted to  the  Secretary  of  the  Treasury,  who  shall  there- 
upon have  power  to  mitigate  or  remit  such  fine,  penalty, 
or  forfeiture,  or  remove  such  disability,  or  any  part  thereof, 
if,  in  his  opinion,  the  same  shall  have  been  incurred  with- 
out willful  negligence  or  any  intention  of  fraud  in  the 
person  or  persons  incurring  the  same,  and  to  direct  the 
prosecution,  if  any  shall  have  been  instituted  for  the  re- 
covery thereof,  to  cease  and  be  discontinued  upon  such 
terms  or  conditions  as  he  may  deem  reasonable  and  just. 
(See  §§5292,  5293,  R.  5.,  supra.) 

Felony  for  officers  to  compromise  fines,  penalties  or  forfeit- 
ures. 

Sec.  19.  That  it  shall  not  be  lawful  for  any  officer  or 
officers  of  the  United  States  to  compromise  or  abate  anj^ 
claim  of  the  United  States  arising  under  the  customs  laws, 
for  any  fine,  penalty,  or  forfeiture  incurred  by  a  violation 
thereof;  and  any  officer  or  person  who  shall  so  compro- 
mise or  abate  any  such  claim,  or  attempt  to  make  such 
compromise  or  abatement,  or  in  any  manner  relieve  or 
attempt  to  relieve  from  such  fine,  penalty,  or  forfeiture, 
shall  be  deemed  guilty  of  a  felony,  and,  on  conviction 
thereof,  shall  suffer  imprisonment  not  exceeding  ten  years, 
and  be  fined  not  exceeding  ten  thousand  dollars;  Provided, 
however^  That  the  Secretary  of  the  Treasury  shall  have 
power  to  remit  any  fines,  penalties,  or  forfeitures,  or  to 
compromise  the  same,  in  accordance  with  existing  law. 
{This  section  construed  by  Act  January  22,  1875,  post)  {see 
§§5292,  5293,  R.  S  ,  supra.) 


128  ACT  OF  JUNE  22,  1874. 

Applications  for  remission  of  fines,   penalties  or  forfeitures 
when  not  less  than  $1,000. 

Sec.  20.  That  whenever  any  application  shall  be  made 
to  the  Secretary  of  the  Treasury  for  the  mitigation  or 
remission  of  any  fine,  penalty,  or  forfeiture,  or  the  refund 
of  any  duties,  in  case  the  amount  involved  is  not  less  than 
one  thousand  dollars,  the  applicant  shall  notify  the  district 
attorney  and  the  collector  of  customs  of  the  district  in 
which  the  duties,  fine,  penalty,  or  forfeiture  accrued;  and 
it  shall  be  the  duty  of  such  collector  and  district  attorney  to 
furnish  to  the  Secretary  of  the  Treasury  all  practicable 
information  necessary  to  enable  him  to  protect  the  interests 
of  the  United  States.     {See   §§5292-5294,  R.  S.,  supra.) 

1.  No  remission  of  any  penalty  under  the  revenue  laws  will  be 
made  except  upon  application  by  the  party  in  interest  (T.  D.  4254). 

2.  The  Secretary  of  the  Treasury  cannot  remit  a  judgment  of  a 
court;  for  example,  a  judgment  upon  custom-house  bonds  (T,  D. 
2520). 

3.  A  claim  growing  out  of  the  undervaluation  of  merchandise 
by  an  importer  is  a  case  for  petition  for  remission  rather  than  for 
compromise  (T.  D.  1675), 

4.  The  remission  of  a  forfeiture  relieves  the  goods  from  all  dis- 
ability and  are  thereafter  subject  to  entry  and  duties  in  the  ordi- 
nary manner,  unless  the  goods  are  specially  prohibited,  as  in  the 
case  of  obscene  articles  (T.  D,  3480,  7284). 

Limitations  on  power  to  Keliquidate  entries. 

Sec.  21.  That  whenever  any  goods,  wares,  and  mer- 
chandise shall  have  been  entered  and  passed  free  of  duty, 
and  whenever  duties  upon  any  imported  goods,  wares,  and 
merchandise  shall  have  been  liquidated  and  paid,  and  such 
goods,  wares,  and  merchandise  shall  have  been  delivered 
to  the  owner,  importer,  agent,  or  consignee,  such  entry 
and  passage  free  of  duty  and  such  settlement  of  duties 
shall,  after  the  expiration  of  one  year  from  the  time  of 
entry,  in^Hhe  absence  of  fraud  and  in  the  absence  of  pro- 
test by  the  owner,  importer,  agent,  or  consignee,  be  final 
and  conclusive  upon  all  parties.  {See  §24,  Act  June  10, 
1890,  and  §1,  Act  March  3,  i^^^,,  post.) 

I.  Section  14,  Act  June  10,  1890,  which  substantially  re-enacts 
section  2931,  Revised  Statutes,  makes  the  decision  of  the  collector 
final  and  conclusive  against  all  "  persons,"  which  does  not  include 
the  United  States,  and  no  limitation  is  thereby  imposed  on  the 
power  of  the  collector  to  reliquidate  in  the  interest  of  the  Govern- 
ment. By  section  21,  Act  June  22,  1874,  a  limitation  is  imposed  on 
such  power,  so  that  no  reliquidation  can  be  made  after  the  period 
of  one  year  from  the  date  of  the  original  entry,  where  the  goods 
have  been  delivered  to  the  importer  and  in  the  absence  of  protest 
(T.  D.  3972,  4089,  4588,  5667,  8115,  8695;  G.  A.  1304,  2411).  But  if 
the  merchandise  remains  in  the  custody  of  the  collector  the  statute 
does  not  apply,  and  in  a  recent  case  where  the  merchandise  had 
been  delivered  with  the  stipulation  that  it  should  be  regarded  as 
constructively  in  the  possession  of  the  United  States,  it  was  held 


REPEALING  MOIETIES.  129 

that  a  reliquidation  after  the  one  year  limit  was  valid  (G.  A.  241 1; 
Beard  vs.  Porter,  124  U.  S.,  Sup.  Ct.  Rep.  437). 

2.  Where  protest  has  been  made  and  entries  are  up  for  reliqui- 
dation thereunder,  all  errors  in  liquidation  may  be  corrected  (T. 
D.  8583). 

3.  Protests  relating  to  weights  do  not  keep  an  entry  open  or 
take  it  out  of  the  limitation  of  this  section,  nor  re-open  the  question 
of  duty  (G.  A.  1822). 

4.  Where  entry  has  been  made,  and  the  case  suspended  without 
liquidation  more  than  one  year,  such  entries  may  be  liquidated, 
additional  duties  collected  or  refunds  made  (Reg.  1892,  Art.  928). 

5.  The  withdrawal  ftom  warehouse  of  portion  of  an  importation, 
does  not  bar  the  claim  for  higher  rate  of  duty  on  the  entry  as  an 
entirety  under  reliquidation  (T.  D.  7376). 

Suits  to  l)e  commenced  within  three  years  to  recover 
penalties  or  forfeitures. 

Sec.  22.  That  no  suit  or  action  to  recover  any  pecuniary 
penalty  or  forfeiture  of  property  accruing  under  the  cus- 
toms-revenue laws  of  the  United  States  shall  be  instituted 
unless  such  suit  or  action  shall  be  commenced  within  three 
yeais  after  the  time  when  such  penalty  or  forfeiture  shall 
have  accrued;  Provided,  That  the  time  of  the  absence 
from  the  United  States  of  the  person  subject  to  such  penalty 
or  forfeiture,  or  of  any  concealment  or  absence  of  the 
property,  shall  not  be  reckoned  within  this  period  of  limi- 
tation. 

Sec.  23.  Fixes  salaries  of  certain  collectors,  naval 
officers  and  surveyors. 

Secretary  of  Treasury  to  make  reg:ulations  for  bonded  w 
liouses,  general-order  stores,  &c. 

Sec.  24.  That  the  Secretary  of  the  Treasury  shall,  from 
time  to  time,  make  such  regulations  as  he  may  deem  neces- 
sary for  the  conduct  and  management  of  the  bonded  ware- 
houses, general-order  stores,  and  other  depositories  of  the 
imported  merchandise  throughout  the  United  States;  all 
regulations  or  orders  issued  by  collectors  of  customs  in 
regard  thereto  shall  be  subject  to  revision,  alteration,  or 
revocation  by  him;  and  no  warehouse  shall  be  bonded  and 
no  general-order  store  established  without  his  authority 
and  approval.  And  it  shall  be  the  duty  of  the  Secretary 
of  the  Treasury,  in  granting  permits  to  establish  general- 
order  warehouses,  to  require  such  warehouse  or  ware- 
houses to  be  located  contiguous,  or  as  near  as  may  be,  to 
the  landing  places  of  steamers  and  vessels  from  foreign 
ports;  and  that  no  officer  of  the  customs  shall  have  any 
personal  ownership  of,  or  interest  in,  any  bonded  ware- 
house or  general-order  store.  {See  §§2892,  2989,  R.  S., 
supra. ) 

9 


130   ACT  OF  JUNE  22,  1874— WRECKED  GOODS. 

Cartage  to  be  let  to  lowest  bidder. 

Sec.  25.  That  public  cartage  of  merchandise  in  the 
custody  of  the  Government  shall  be  let  after  not  less  than 
thirty  days'  notice  of  such  letting  to  the  lowest  responsibe 
bidder  giving  sufficient  security,  and  shall  be  subject  to 
regulations  approved  by  the  Secretary  of  the  Treasury. 

This  applies  only  to  certain  large  ports  (T.  D.  11250). 

Repeal  of  Inconsistent  Acts. 

Sec.  26.  That  all  acts  and  parts  of  acts  inconsistent  with 
the  provisions  of  this  act  are  hereby  repealed;  that  nothing 
herein  contained  shall  affect  existing  rights  of  the  United 
States;  and  in  all  cases  in  which  prosecutions  have  been 
actually  commenced  for  forfeitures  incurred,  the  Secretary 
of  the  Treasury  shall  have  power  to  make  compensation, 
as  provided  in  the  fourth  section  of  this  act,  to  the  persons 
who  would,  under  former  laws,  have  been  entitled  to  share 
in  the  distribution  of  such  forfeitures. 


ACT  OF  JUNE  22,  1874. 

(U.  S.  statutes,  Vol.  18,  page  194.) 


An  Act  to  admit  free  of  duty  merchandise  sunk  for  two  years 
and  afterward  recovered. 

Be  it  enacted  by  the  Senate  and  House  of  Representatives 
of  the  Uitited  States  of  America^  in  Congress  assembled. 
That  whenever  any  ship  or  vessel,  laden  with  merchandise 
in  whole  or  in  part  subject  to  duty,  vShall  have  been  sunk 
in  any  river,  harbor,  bay,  or  waters  subject  to  the  juris- 
diction of  the  United  States  and  within  its  limits,  and  shall 
have  remained  so  sunk  for  the  period  of  not  less  than  two 
years,  and  shall  be  abandoned  by  the  owners  thereof,  any 
person  or  persons,  who  may  raise  any  portion  of  the  cargo 
of  such  ship  or  vessel,  shall  be  permitted  to  bring  the 
merchandise  so  recovered  into  the  port  nearest  to  the  place 
where  such  ship  or  vessel  was  so  sunk  free  from  the  pay- 
ment of  any  duty  thereupon,  and  without  being  obliged  to 
enter  the  same  at  the  custom-house,  under  such  rules  and 
regulations  as  the  Secretary  of  the  Treasury  may  prescribe. 

Section  20,  Act  August  28,  1894  {post),  confers  similar  privileges 
in  cases  where/' any  person  (who)  shall  raise  such  vessel  "  and 
recover  therefrom  any  dutiable  merchandise. 

Section  2928,  Revised  Statutes  {supra),  applies  to  vessels  which 
have  remained  sunk  less  than  two  years. 

For  notes  on  "wrecked  goods,"  see  that  title  in  Schedule  of 
Duties.    See  T.  D.  15297. 


ACT  OF  JANUARY  22,   1875. 

(U.  S.  statutes,  Vol.  18,  page  303.) 


An  Act  declaratory  of  the  act  entitled  **An  act  to  amend  the 
customs-revenue  laws,  and  to  repeal  moieties,"  approved  June 
twenty-second,  eighteen  hundred  and  seventy  four. 
Be  it  enacted  'by  the  Senate  and  House  of  Representatives 
of  the  Uniied  States  of  America,  in  Congress  assembled. 
That  nothing  in  the  nineteenth  section  of  the  act  entitled 
"An  act  to  amend  the  customs-revenue  laws,  and  to  repeal 
moieties/'  approved  June  twenty-second,  eighteen  hundred 
and  seventy-four,  shall  be  construed  to  affect  any  authority, 
power,  or  right  which  might  theretofore  have  been  lawfully 
exercised  by  any  court,  judge,  or  district  attorney  of  the 
United  States  to  obtain  the  testimony  of  an  accomplice  in 
any  crime  against,  or  fraud  upon  the  customs-revenue  laws, 
on  any  trial  or  proceeding  for  a  fine,  penalty,  or  forfeiture 
under  said  laws,  by  a  discontintfance  or  dismissal,  or  by  an 
engagement  to  discontinue  or  dismiss  any  proceedings 
against  such  accomplice.    . 


ACT  OF  FEBRUARY  8,  1875. 

(U.  S.  statutes,  vol.  18,  page  307.) 


An  Act  to  amend  existing  customs  and  internal-revenue  laws, 
and  for  other  purposes. 

Secs.  1  to  11,  Relating  to  "Duties  upon  Imports," 
superseded  by  the  Acts  of  March  3,  1883,  and  October  i, 
1890. 

The  other  sections  do  not  apply  to  duties  upon  imports. 


131 


ACT  OF  MARCH  3,  1875. 

(U.  S.  statutes,  vol.  18,  page  469.) 


An  Act  restricting  the  refunding  of  custom  duties  and  prescribing 
certain  regulations  of  the  Treasury  Department. 

Refund  of  Duties,   Restrictions  on  Corrections  of  Errors  of 
Fact  in  liquidations,  limitations  on. 

Be  it  enacted  by  the  Senate  and  House  of  Representatives 
of  the  United  States  of  America,  in  Congress  assembled. 
That  no  moneys  collected  as  duties  on  imports,  in  accord- 
ance with  any  decision,  ruling,  or  direction  previously 
made  or  given  by  the  Secretar}^  of  the  Treasury,  shall, 
except  as  hereinafter  provided,  be  refunded  or  repaid, 
unless  in  accordance  with  the  judgment  of  a  circuit  or 
district  court  of  the  Uniied  States  giving  construction  to 
the  law,  and  from  which  the  Attorney-General  shall  certif}^ 
that  no  appeal  or  writ  of  earror  will  be  taken  by  the  United 
States;  or  unless  in  pursuance  of  a  special  appropriation 
for  the  particular  refund  or  repayment  to  be  made:  Pro- 
vided, That  whenever  the  Secretary  shall  be  of  opinion 
that  such  duties  have  been  assessed  and  collected  under 
an  erroneous  view  of  the  facts  in  the  case,  he  may  author- 
ize a  re-examination  and  reliquidation  in  such  case,  and 
make  such  retund  in  accordance  with  existing  laws  as  the 
facts  so  ascertained  shall,  in  his  opinion,  justify;  but  no 
such  reliquidation  shall  be  allowed  unless  protest  and 
appeal  shall  have  been  made  as  required  by  law:  Provided 
further,  That  the  restrictive  provisions  of  this  act  shall  not 
apply  to  such  personal  and  household  effects  and  othei" 
articles,  not  merchandise,  as  are  by  law  exempt  from  duty: 
And  provided  also,  That  this  act  shall  not  affect  the  refund 
of  excess  of  deposits  based  on  estimated  duties  nor  prevent 
the  correction  of  errors  in  liquidation,  whether  for  or 
against  the  Government,  arising  solely  upon  errors  of  facts 
discovered  within  one  year  from  the  date  of  payment,  and, 
when  in  favor  of  the  Government,  brought  to  the  notice 
of  the  collector  within  ten  days  from  the  date  of  discovery. 
i^See  §21,  Act  June  22,  1874,  supra,  §§14,  15,  and  24,  Act 
jfune  10,  \%i)Oy  post,  and  notes,  clerical  errors  in  invoices  to 
§7,  Act  June  10,  i^^o,  post). 

This  section  is  still  in  force.     Where  a  collector  acted  under  a 
mistake  of  facts,  and  there  is  no  further  controversy  between  him 

132 


ACT  OF  MARCH  3,  1875.  133 

and  the  importers,  there  is  no  reason  for  any  further  proceedings 
before  the  Board  of  General  Appraisers,  he  therefore  has  the  right 
to  ask  for  return  of  the  protest  (T.  D.  April  9,  1895,  citing  opinion 
of  Attorney-General). 

Decisions    in  Customs  Cases  by  Secretary  of  the  Treasury 
and  the  Courts. 

Sec.  2.  That  no  ruling  or  decision  once  made  by  the 
Secretary  of  the  Treasury,  giving  construction  to  any  law 
imposing  customs  duties,  shall  be  reversed  or  modified 
adversely  to  the  United  States,  by  the  same  or  a  succeed- 
ing Secretary,  except  in  concurrence  with  an  opinion  of 
the  Attorney-General  recommending  the  same,  or  a  judicial 
decision  of  a  circuit  or  district  court  of  the  United  States 
conflicting  with  such  ruling  or  decision,  and  from  which 
the  Attorney-General  shall  certify  that  no  appeal  or  writ 
of  error  will  be  taken  by  the  United  States:  Provided,  That 
the  Secretary  of  the  Treasury  may  in  his  discretion,  decline 
to  acquiesce  in  the  judgment,  decision,  or  ruling  of  an 
inferior  court  upon  any  question  affecting  the  interests  of 
the  United  States,  when,  in  his  opinion,  such  interests 
require  a  final  adjudication  of  such  question  by  the  court 
of  last  resort.  {See  §§13,  14,  and  15,  Act  yiine  10,  1890, 
post.) 

The  regulation  of  a  Department  of  the  Government  is  not  of 
course  to  control  the  construction  of  an  Act  of  Congress  when  its 
meaning  is  plain.  But  where  there  has  been  a  long  acquiescence 
in  a  regulation,  and  by  it  rights  of  parties  for  many  years  have 
been  determined  and  adjusted,  it  is  not  to  be  disregarded  without 
the  most  cogent  and  persuasive  reasons  (Robertson  vs.  Downing, 
127  U.  S.,  607).  The  fact  that  during  the  years  between  1876  and 
1885  a  certain  construction  was  placed  upon  a  statute,  is  not  such 
a  long  and  uninterrupted  acquiescence  as  to  be  controlling  upon 
the  courts  (Merritt  vs.  Cameron,  137  U.S.,  542).  But  an  unbroken 
line  of  Treasury  Department  rulings,  extending  over  a  period  of 
twenty-two  years  upon  the  classification  of  a  certain  imported 
article,  is  such  a  "  long  acquiescence  "  as  to  be  controlling  (G.  A. 
396). 

A  decision  of  a  federal  court  will  not  be  overruled  by  the 
Supreme  Court  after  the  lapse  of  many  years,  and  under  which  a 
practice  has  grown  up  throughout  the  country,  notwithstanding  a 
Treasury  Regulation  is  in  conflict  with  such  decision  (Schell's 
Exrs.  vs.  Fauch6,  138  U.  S.,  562). 

Sec.  3.  That  the  Secretary  of  the  Treasury  shall  have 
power  to  make  such  regulations,  not  inconsistent  with  law, 
as  may  be  necessary  to  carry  this  act  into  effect. 

Sec.  4.  *  *  *  Provided,  That  in  all  cases  where  the 
Secretary  of  the  Treasury  shall  so  request  the  Attorney- 
General  shall  take  an  appeal  to  the  Supreme  Court.  {See 
§24,  Act  jfune  10,  1890,  post.) 


ACT  OF  MAY  1,  1876. 

(U.  S.  statutes,  Vol.  19,  page  49.) 


An  Act  to  provide  for  the  separate  entry  of  packages  contained 
in  one  importation. 

Separate  entry  of  packages  contained  in  packed  packages. 

Be  it  enacted  by  the  Senate  and  House  of  Representatives 
of  the  United  States  of  America,  in  Congress  assembled, 
That  a  separate  entrj^  may  be  made  of  one  or  more  pack- 
ages contained  in  an  importation  of  packed  packages  con- 
signed to  one  importer  or  consignee,  and  concerning  which 
packed  packages,  no  invoice,  or  statement  of  contents  or 
values,  has  been  received. 

Every  such  entry  shall  contain  a  declaration  of  the  whole 
number  of  parcels  contained  in  such  original  packed  pack- 
age; and  shall  embrace  all  the  goods,  wares,  and  merchan- 
dise imported  in  one  vessel  at  one  time  for  one  and  the 
same  actual  owner,  or  ultimate  consignee. 

1.  This  Act  is  designed  to  enable  the  owner  of  one  or  more 
parcels,  making  part  of  one  or  more  "  packed  packages,"  to  make 
an  entry  of  his  own  property  without  entering  more.  If  the  value 
of  his  own  be  over  |ioo,  an  invoice  shall  be  filed  as  required  by 
section  4  of  the  Act  of  June  10,  1890,  post  (T.  D.  2968). 

2.  Packed  packages,  containing  no  inclosure  over  $100  in  value, 
may  be  entered  for  Immediate  Transportation  (under  Act  June  10, 
1880, />c^/),  upon  pro  forma  invoice  at  exterior  port,  without  bond 
for  certified  invoice  (T.  D.  10850). 

3.  Mailable  matter  in  addressed  envelopes  is  not  a  packed  pack- 
age (T.  D.  5852). 

Sec.  2.  That  the  importer,  consignee,  or  agent's  oath 
prescribed  by  section  twenty-eight  hundred  and  forty-one 
of  the  Revised  Statutes,*  is  hereby  modified  for  the  pur- 
pose of  this  Act,  so  as  to  require  the  importer,  consignee 
or   agent   to  declare   therein  that   the    entry  contains  an 

account  of  all  the   goods imported   in   the 

whereof is   master,  from for   account 

of which  oath  so  modified,  shall  in  each  case,  be 

taken  on  the  entry  of  one  or  more  packages  contained  in 
an  original  package.     But  nothing   in  this  act  contained 

♦Section  2841,  Revised  Statutes,  repealed  by  section  29,  Act 
June  10,  1890,  post,  see  section  5  of  said  Act. 

134 


ACT  OF  JUNE  20, 1876. -CUSTOM  HOUSE  BONDS.  135 

shall  be  construed  to  relieve  the  importer,  consignee,  or 
agent  from  producing  the  oath  of  the  owner  or  ultimate 
consignee  in  every  case,  now  required  by  law;  or  to  pro- 
vide that  an  importation  may  consist  of  less  than  the 
who!e  number  of  parcels  contained  in  any  packed  package, 
or  packed  packages  consigned  in  one  vessel  at  one  time, 
to  one  importer,  consignee  or  agent.  {See  §5,  Act  June 
10,  1890,  post.) 

Sec.  3.  That  all  provisions  of  law  inconsistent  herewith 
are  hereby  repealed. 


ACT  OF  JUNE  20,  1876. 

(U.  S.  statutes,  Vol.  19,  page  60.) 


An  Act  relating  to  the  execution  of  custom-house  bonds. 

Custom-house  bonds  by  partnerships,  vhow  may  be  executed. 

As  amended  by  §70,  Act  August  28,  1894.  That  when 
any  bond  is  required  by  law  to  be  executed  by  any  firm  or 
partnership  for  the  payment  of  duties  upon  goods,  wares 
or  merchandise,  imported  into  the  United  States  by  such 
firm  or  partnership,  the  execution  of  such  bond  by  any 
member  of  such  firm  or  partnership,  or  for  any  other  pur- 
pose connected  with  the  general  transaction  of  business  at 
any  custom  house  in  the  name  of  said  firm  or  partnership, 
shall  bind  the  other  members  or  partners  thereof,  in  like 
manner  and  to  the  same  extent,  as  if  such  other  members 
or  partners  had  personally  executed  the  same.  And  any 
action  or  suit  may  be  instituted  on  such  bond  against  all 
the  members  or  partners  of  such  firm,  as  if  all  of  the 
members  or  partners  had  executed  the  same. 

1.  The  statute  being  in  derogation  of  the  common  law,  must  be 
held  to  a  strict  construction,  and  a  bond  cannot  be  executed  by 
an  attorney  of  one  ■member  of  a  firm  to  bind  the  partnership  (T. 
D.  1483,  5580,  10178). 

2.  The  power-of  attorney  must  give  full  authority  to  make  the 
entry  and  sign  the  bond  in  the  firm  name,  duly  executed  and 
signed  by  each  member  of  the  firm  individually,  as  well  as  for  the 
firm,  and  be  filed  with  the  collector  (T.  D.  12400), 

3.  Powers  of  attorney  which  contain  a  power  of  substitution  are 
invalid;  but  such  powers  of  attorney  now  on  file  may  continue 
operative  until  they  are  revoked,  or  until  they  expire  by  limita- 
tion, except  that  the  rights  and  privileges  conferred  thereby  must 
be  exercised  solely  by  the  attorneys  originally  named  therein; 


136     EXTRACT  FROM  ^^  HAWAIIAN  TREATY." 

also  that  no  power  of  attorney  shall  hereafter  be  accepted  which 
contains  the  objectionable  clause  of  substitution  (T.  D.  15622). 

4.  A  trust  company  a3  trustee  may  appoint  an  attorney  for 
custom-house  business  incident  to  the  trusteeship  and  to  make 
declarations  (T.  D.  15507). 

5.  Entries  may  be  signed  by  attorneys  under  the  stamped  name 
of  the  individual  or  firm,  but  bonds  require  written  signatures,  and 
when  sigped  by  attorney  he  must  write  out  the  name  of  his  prin- 
cipal, followed  by  his  own  signature  (T.  D.  15485). 

6.  Incorporated  companies  or  chartered  clubs  may  act  by  their 
properly  constituted  corporate  officers  (T.  D.  9001)  and  may  sign 
all  bonds  upon  presenting,  under  seal,  evidence  of  official  repre- 
sentation and  authority  to  act.  It  is  not  necessary  to  affix  the 
corporate  seal  to  customs  bonds  (T.  D.  13009).  A  corporation 
may,  however,  empower  a  person  to  act  (T.  D.  10124),  and  such 
attorney  can  take  the  owner's  declaration  (T.  D.  April  10,  1895). 

7.  General  or  standing  powers  must  have  filed  therewith  annually 
an  affidavit  by  a  member  of  the  firm  showing  that  the  partnership 
has  remained  unchanged  (T.  D.  5099). 

8.  Attorneys  cannot  make  declarations  in  the  name  of  their 
principals.  They  can,  however,  make  declaration  as  consignee 
and  give  bond  to  produce  oath  or  declaration  of  owner  (T.  D. 
15200,  13279)- 

9.  Surety  companies  may  be  accepted  as  sole  surety  on  custom- 
house bonds  (T.  D.  15533,  citing  provision  of  Act  August  13,  1894). 

10.  Either  explicit  powers  of  attorney  for  the  transaction  of 
custom-house  business,  or  properly  indorsed  bills  of  lading,  must 
be  produced  by  parties  acting  as  agents  for  importers  or  exporters. 
Where  a  sufficient  power  of  attorney  is  filed  at  one  port,  a  certified 
copy  thereof  by  the  collector  may  be  accepted  at  other  ports  as 
sufficient.  When  such  powers  are  revoked,  the  collector  at  the 
port  of  revocation  should  promptly  notify  the  collectors  to  whom 
certified  copies  had  been  transmitted  (T.  D.  9233). 


EXTRACT  FROM   HAWAIIAN    RECIPROCITY 
TREATY. 


Exports  to  Hawaiian  Islands. 

Under  article  2  of  the  Hawaiian  Reciprocity  Treaty  the 
articles  named  in  the  following  schedule,  the  same  being 
the  growth,  manufacture,  or  produce  of  the  United  States 
of  America,  are  admitted  into  all  the  ports  of  the  Hawaiian 
Islands  free  of  duty. 

Schedule, — Agricultural  implements;  animals;  beef, 
bacon,  pork,  ham,  and  all  fresh,  smoked,  or  preserved 
meats;  boots  and  shoes;  grain;  flour,  meal,  and  bran, 
bread  and  breadstuffs,  of  all  kinds;  bricks,  lime,  and 
cement;  butter,  cheese,  lard,  tallow;  bullion;  coal;  cord- 
age, naval  stores   including    tar,  pitch,  resin,   turpentine 


ACT  OF  AUGUST  15,  1876.  137 

raw  and  rectified;  copper  and  composition  sheathing;  nails 
and  bolts;  cotton  and  manufactures  of  cotton  bleached  and 
unbleached,  and  whether  or  not  colored,  stained,  painted, 
or  printed;  eggs;  fish  and  oysters,  and  all  other  creatures 
living  in  the  water,  and  the  products  thereof;  fruits,  nuts, 
and  vegetables,  green,  dried  or  undried,  preserved  or  un- 
preserved;  hardware;  hides,  furs,  skins,  and  pelts,  dressed 
or  undressed;  hoop  iron,  and  rivets,  nails,  spikes  and  bolts, 
tacks,  brads  or  sprigs;  ice;  iron  and  steel  and  manufactures 
thereof;  leather;  lumber  and  timber  of  all  kinds,  round, 
hewed,  sawed,  and  unmanufactured,  in  whole  or  in  part; 
doors,  sashes,  and  blinds;  machinery  of  all  kinds,  engines 
and  parts  thereof;  oats  and  hay;  paper,  stationery,  and 
books,  and  all  manufactures  of  paper  or  of  paper  and  wood; 
petroleum  and  all  oils  for  lubricating  and  illuminating  pur- 
poses; plants,  shrubs,  trees,  and  seeds;  rice;  sugar,  refined 
or  unrefined;  salt;  soap;  shooks,  staves,  and  headings;  wool 
and  manufactures  of  wool,  other  than  ready-made  clothing; 
wagons  and  carts  for  the  purposes  of  agriculture  or  of 
drayage;  wood  and  manufactures  of  wood,  or  of  wood  and 
metal  except  furniture  either  upholstered  or  carved  and 
carriages;  textile  manufactures,  made  of  combination  of 
wool,  cotton,  silk,  or  linen,  or  of  any  two  or  more  of  them 
other  than  when  ready-made  clothing;  harness  and  all 
manufactures  of  leather;  starch;  and  tobacco,  whether  in 
leaf  or  manufactured. 


ACT  OF  AUGUST  15,  1876. 

(U.  S.  statutes,  vol.  19,  page  200.) 


An  Act  to  carry  into  effect  a  convention  between  the  United  States 
of  America  and  his  Majesty  the  King  of  the  Hawaiian  Islands, 
signed  on  the  thirtieth  day  of  January,  eighteen  hundred  and 
seventy-five. 

Certain   products  of  Hawaiian  Islands  to  be  admitted    into 
the  United  States  free  of  duty. 

Be  it  enacted  by  the  Senate  and  House  of  Representatives 
of  the  United  States  of  America,  in  Congress  assembled, 
That  whenever  the  President  of  the  United  States  shall 
receive  satisfactory  evidence  that  the  legislature  of  the 
Hawaiian  Islands  have  passed  laws  on  their  part  to  give 
full  effect  to  the  provisions  of  the  convention  between  the 
United  States  and  his  Majesty  the  King  of  the  Hawaiian 
Islands,  signed  on  the  thirtieth  day  of  January,  eighteen 
hundred  and  seventy-five,  he  is  hereby  authorized  to  issue 
his  proclamation  declaring  that  he  has  such  evidence;  and 


138     ACT  OF  MARCH  1,  1879— SPECIAL  TAXES. 

thereupon,  from  the  date  of  such  proclamation,  the  follow- 
ing articles,  being  the  growth  and  manufacture  or  produce 
of  the  Hawaiian  Islands,  to  wit,  arrow-root;  castor  oil; 
bananas;  nuts;  vegetables,  dried  and  undried,  preserved 
and  unpreserved;  hides  and  skins,  undressed;  rice;  pulu; 
seeds;  plants;  shrubs,  or  trees;  muscovado,  brown,  and  all 
other  unrefined  sugar,  meaning  hereby  the  grades  of  sugar 
heretofore  commonly  imported  from  the  Hawaiian  Islands, 
and  now  known  in  the  markets  of  San  Francisco  and  Port- 
land as  "Sandwich  Island  sugar;''  syrups  of  sugar-cane, 
melado,  and  molasses;  tallow,  shall  be  introduced  into  the 
United  States  free  of  duty  so  long  as  the  said  convention 
shall  remain  in  force.  {See  Act  March  3,  1891,  and  para- 
graph i82>4,  Act  Aug.  28,  1894, /^.fA) 

1.  The  fact  that  sugars  are  permitted  to  be  imported  from  the 
Hawaiian  Islands  free  of  duty  under  the  Treaty  with  that  Govern- 
ment, does  not  entitle  sugars  from  certain  other  nations  to  like 
free  entry,  upon  the  claim,  that  such  other  nations  are  guaranteed 
by  Treaty  the  entry  of  their  products  into  the  United  States,  upon 
the  footing  of  the  most  favored  nations  (T.  D.  6292,  8317,  with 
opinion  of  the  U.  S.  Supreme  Court  in  Bartram  vs.  Robinson). 

2.  Products  shipped  from  the  Hawaiian  Islands  to  another 
foreign  port  and  reshipped  to  the  United  States  are  not  free  (T.  D. 
7428). 

3.  The  material  composing  any  manufacture  for  which  free  entry 
is  sought  under  the  treaty,  must  consist  of  the  growth  or  produc- 
tion of  the  Islands  (T.  D.  4202). 

4.  The  following  artirles  not  exempted:  Taro  flour  (G.  A.  2201), 
Guava  jelly  (T.  D.  9043),  Sugar  cane  (T.  D.  7734). 

5.  Rice  which  is  free  under  the  treaty,  is  likewise  free  when 
reduced  to  the  condition  of  broken  rice  in  the  Hawaiian  Islands 
(T.  D.  6792). 

For  regulations  relating  to  importations  by  parcel  post  from 
Hawaii,  see  T.  D.  2970. 


ACT  OF  MARCH  1,  1879. 

(U.  S.  statutes,  vol.  20,  page  .327) 


An  Act  to  amend  the  laws  relating  to  Internal  Revenue. 

Special  Taxes  on  Dealers  in  Liquors. 

Sec.  4,  *  *  *  *  That  retail  dealers  in  liquors  shall 
pay  twenty-five  dollars.  Every  person  who  sells,  or  offers 
for  sale,  foreign  or  domestic  distilled  spirits,  wines,  or  malt 
liquors,  otherwise  than  as  hereinafter  provided,  in  less 
quantities  than  five  wine  gallons  at  the  same  time,  shall  be 
regarded  as  a  retail  dealer  in  liquors.  Wholesale  liquor 
dealers  shall  each  pay  one  hundred  dollars.     Every  person 


ACT  OF  MARCH  3,  1879— IMPORTS  BY  MAIL.  139 

who  sells,  or  offers  for  sale,  foreign  or  domestic  distilled 
spirits,  wines,  or  malt  liquors,  otherwise  than  as  herein- 
after provided,  in  quantities  of  not  less  than  five  wine 
gallons  at  the  same  time,  shall  be  regarded  as  a  wholesale 
liquor  dealer.  *  *  *  *  Retail  dealers  in  malt  liquors 
shall  pay  twenty  dollars.  Every  person  who  sells,  or 
offers  for  sale,  malt  liquors  in  less  quantities  than  five  gal- 
lons at  one  time,  but  who  does  not  deal  in  spirituous 
liquors,  shall  be  regarded  as  a  retail  dealer  in  malt  liquors- 
Wholesale  dealers  in  malt  liquors  shall  pay  fifty  dollars. 
Every  person  who  sells,  or  offers  for  sale,  malt  liquors  in 
quantities  of  not  less  than  five  gallons  at  one  time,  but 
who  does  not  deal  in  spirituous  liquors  at  wholesale,  shall 
be  regarded  as  a  wholesale  dealer  in  malt  liquors. 
»****  ***** 

Sec.  14  Amends  sections  3362  and  3377  of  the  Revised 
Statutes,  supra. 

Cigars  and  Cigarettes— how  to  be  packed. 

Sec.  16.  Amended  section  3392  of  the  Revised  Statutes* 
which  section  is  further  amended  by  section  32,  Act  Octo- 
ber I,  1890,  q.  V. 

Sec.  23.  That  whenever  in  any  of  the  foregoing  sections 
of  this  act  the  Revised  Statutes  are  referred  to,  it  shall  be 
held  to  mean  the  "edition  of  eighteen  hundred  and  seventy- 
eight." 


ACT  OF  MARCH  3,  1879. 

(U.S.  statutes,  Vol.  20,  page  360.) 


An  Act  making  Appropriation  for  the  service  of  the  Post  Office 
Department  for  the  fiscal  year  ending  June  thirtieth,  eighteen 
hundred  and  eighty,  and  for  other  purposes. 

Printed  matter  and  books  imported  by  Mail. 

Sec.  17,  *  *  *  Printed  matter  other  than  books 
received  in  the  mails  from  foreign  countries  under  the 
provisions  of  postal  treaties  or  conventions  shall  be  free 
of  customs  duty,  and  books  which  are  admitted  to  the 
international  mails  exchanged  under  the  provisions  of  the 
Universal  Postal  Union  Convention  may,  when  subject  to 


140  ACT  OF  MARCH  3, 1879— IMPORTS  BY  MAIL 

customs  duty,  be  delivered  to  addresses  in  the  United 
States  under  such  regulations  for  the  collection  of  duties 
as  may  be  agreed  upon  by  the  Secretary  of  the  Treasury 
and  Postmaster  General.  (See  §4,  Act  June  10,  1890  and 
§§TO  and  II,  Act  August  28,  i8g4,  post.) 

Sec.  18.  That  the  term  "circular"  is  defined  to  be  a 
printed  letter,  which,  according  to  internal  evidence,  is 
being  sent  in  identical  terms  to  several  persons.  A  cir- 
cular shall  not  lose  its  character  as  such,  when  the  date 
and  the  name  of  the  addressed  and  of  the  sender  shall  be 
written  therein,  nor  by  the  correction  of  mere  typo- 
graphical errors  in  writing. 

Sec.  19.  That  ^^ printed  matter"  within  the  intendment 
of  this  act  is  defined  to  be  the  reproduction  upon  paper, 
by  any  process  except  that  of  handwriting,  of  anj^  words, 
letters,  characters,  figures,  or  images,  or  of  any  combi- 
nation thereof,  not  having  the  character  of  an  actual  and 
personal  correspondence. 

1.  The  importation  of  dutiable  merchandise  by  mail  is 
PROHIBITED  and  subjects  the  goods  to  seizure.  Where  the  viola- 
tion is  not  willful  and  the  amount  of  duty  does  not  exceed  $25,  the 
articles  may  be  released,  for  the  first  offense,  upon  payment  of  a 
"fine"  equal  to  the  duty  (T.  D.  12270,  14873,  15549,  section  5293, 
Revised  Statutes,  supra,  Von  Coltzhausen  vs.  Nazro,  107  U.  S.,  215; 
G.  A.  2761),  for  any  subsequent  offense  a  fine  will  be  imposed 
equal  to  the  appraised  value  of  the  merchandise  (Art.  305,  Reg. 
1892).  In  the  case  of  printed  matter  where  the  duty  does  not 
amount  to  fifty  cents,  the  duty  may  be  remitted  (T.  D.  12083). 
Importations  from  countries  having  special  packet-post  treaties 
are  not  subject  to  seizure  (T.  D,  12053,  note  2,  post).  Where  the 
importer  is  dissatisfied  with  the  action  of  the  collector  he  should 
apply  to  the  Secretary  of  the  Treasury,  under  section  5293,  supra, 
who  alone  has  power  to  remit  the  penalty  or  forfeiture  (Von  Coltz- 
hausen vs.  Nazro,  supra).  The  Board  of  General  Appraisers  has 
no  jurisdiction  (G.  A.  2761). 

All  importations  valued  at  over  $100  are  subject  to  the  provisions 
of  section  4,  Act  June  10,  1890,  post  (T.  D.  13531). 

'^  Any  lottery  ticket  or  any  advertisement  of  any  lottery,"  are 
prohibited  from  importation  by  section  10,  Act  August  28,  1894, 
post.  Lottery  matter  of  any  kind,  foreign  or  domestic,  are  subject 
to  seizure  and  must  be  forwarded  to  dead  letter  office  for  destruc- 
tion (T.  D.  12047,  14880,  15046). 

Any  books  entitled  to  free  entry  may  be  imported  by  mail  (T.  D. 
11819,  11936),  but  any  obscene  book,  in  whatever  language  printed, 
is  absolutely  prohibited  from  importation  by  mail  or  otherwise, 
under  penalty  (T.  D.  9039).  See  sections  10,  11,  Act  August  28, 
1894, /o.y/.) 

2.  Regulations  under  packet-post  treaties:  For  Barbadoes 
and  The  Bahamas  (T.  D.  8641),  British  Guiana  (T.  D.  12417), 
Canada  (T.  D.  8726,  11912),  Republic  of  Columbia  (T.  D.  9442), 
Costa  Rica  (T.  D.  10009),  Honduras  (T.  D.  8791),  Hawaii  (T.  D. 
9270),  Leeward  Islands  (T.  D.  9368),  Jamaica  (T.  D.  8512),  Mexico 
(T.  D.  8977),  Republic  of  Salvador  (T.  D.  9463),  Windward  Islands 
(T.  D.  12507). 


ACT  OF  JUNE  10,   1880.^ 

(U.  S.  statutes,  Vol.  31,  page  173.) 

An  Act  to  amend  the  statutes  in  relation  to  immediate  transpor- 
tation of  dutiable  goods  and  for  other  purposes. 

Ports  from  which  dutiable  merchandise  may  be  transported 
without  appraisement. 

Be  it  enacted  by  the  Senate  and  House  of  Representatives 
of  the  United  States  of  America,  in  Congress  assembled, 
That  when  any  merchandise,  other  than  explosive  articles, 
and  articles  in  bulk  not  provided  for  in  section  fourf  of  this 
act,  imported  at  the  ports  of  New  York,  Philadelphia, 
Boston,  Baltimore,  Portland,  and  Bath,  in  Maine,  Chicago, 
Port  Huron,  Detroit,  New  Orleans,  Norfolk,  Charleston,  Sa- 
vannah, Mobile,  Galveston,  Pensacola,  Florida,  Cleveland, 
Toledo,  and  San  Francisco,  shall  appear  by  the  invoice  or 
bill  of  lading  and  manifest  of  the  importing  vessel  to  be 
consigned  to  and  destined  for  either  of  the  ports  specified 
in  the  seventh  section  of  this  act,  the  collector  at  the  port 
of  arrival  shall  allow  the  said  merchandise  to  be  shipped 
immediately  after  the  entry  prescribed  in  section  two  of 
this  act  has  been  made. 

1.  Additional  ports  having  had  the  privilege  of  this  act  conferred 
upon  them  by  subsequent  legislation,  a  list  of  the  same  will  be 
found  in  the  Appendix. 

2.  Free  goods  are  also  entitled  to  the  privileges  of  this  act.  The 
bond  must  be  for  double  the  total  value  of  the  invoice.  This 
applies  also  whenever  the  invoice  contains  both  free  and  dutiable 
goods  (T.  D.  1 1897). 

3.  Gunpowder,  detonators,  matches,  or  any  dangerous  or  explo- 
sive substances  cannot  be  transported  in  bond  (T.  D.  5912,  13082, 
13107). 

4.  Percussion  caps  used  for  sporting  purposes  only,  are  not  ex- 
plosive articles,  and  not  included  in  the  list  of  explosives,  and 
may  be  forwarded  in  bond  (T.  D.  9564).  See  also  section  2962, 
Revised  Statutes,  and  notes,  supra. 

5.  Sugars  to  be  sampled  at  original  port  of  entry  (T.  D.  11289). 

6.  The  requirements  of  section  5,  Act  August  28,  1894  {post), 
relative  to  marking,  branding,  and  stamping  not  to  be  enforced  at 
the  exterior  port  (T.  D.  11906). 

Special  Regulations,  T.  D.  13750,  11289. 

*This  act  amended  by  Act  February  23,  1887,  which  will  be 
found  immediately  following  section  11  of  this  act. 

f  The  word  "four"  changed  to  "  five  "  by  Act  June  14,  1880,  U.  S. 
Statutes,  1879-80,  page  198. 

141 


142  ACT  OF  JUNE  10,  1880. 

Entry  of  the  merchandise. 

Sec.  2.  That  the  collector  at  the  port  of  first  arrival  shall 
retain  in  his  office  a  permanent  record  of  such  merchandise 
so  to  be  forwarded  to  the  port  of  destination,  and  such 
record  shall  consist  of  a  copy  of  the  invoice  and  an  entry 
whereon  the  duties  shall  be  estimated  as  closely  as  possible 
on  the  merchandise  so  shipped,  but  no  oaths  shall  be 
required  on  the  said  entry.  Such  merchandise  shall  not 
be  subject  to  appraisement  and  liquidation  of  duties  at  the 
port  of  first  arrival,  but  shall  undergo  such  examination  as 
the  Secretary  of  the  Treasury  shall  deem  necessary  to 
verify  the  invoice;  and  the  same  examination  and  appraise- 
ment thereof  shall  be  required  and  had  at  the  port  of  des- 
tination as  would  have  been  required  at  the  port  of  first 
arrival  if  such  merchandise  had  been  entered  for  con- 
sumption or  warehouse  at  such  port. 

1.  Entry  at  the  first  port  of  arrival  must  be  made  by  the 
owner,  agent  or  consignee  (T.  D.  4775,  7934,  8807,  9558,  9237,  9885, 
10205,  10310.  11134,  10636,  10976,  11259,  13454,  section  i.  Act  June  10, 
1890).    In  the  absence  of  consular  invoice  entry  may  be  made  owpro- 

fornia  invoice  (T.  D.  9742)  and  without  bond  where  the  value  does 
not  exceed  $100  (T.  D.  10293).  Entry  by  proforina  invoice  at  the 
first  port  is  not  binding  (G.  A.  968),  but  similar  entry  at  port  of 
delivery  is  binding,  although  a  consular  invoice  may  subsequently 
show  a  lower  valuation  (T.  D.  10034). 

2.  Entry  at  the  port  of  delivery  (interior  port)  must  be  made 
under  all  the  requirements  of  an  original  port  (T.  D.  10636),  and 
the  collector  at  the  interior  port  will  decide  all  questions  as  to  the 
proper  consignee  at  his  port  (T.  D.  4379,  7905,  8023,  10310,  10426, 
10636,  10976,  11259,  11506,  13454),  where  the  ocean  bill  of  lading 
does  not  declare  either  originally  or  by  indorsement  the  consignee 
at  interior  ports,  but  the  bill  of  lading  and  entry  are  conjoined  as 
a  unit,  and  the  entry  discloses  the  consignee,  duly  signed  by  the 
consignee  at  the  first  port,  it  may  be  accepted  the  same  as  an 
indorsement  on  the  bill  of  lading  (T.  D.  13088,  13453,  13454,  13455). 
As  to  report  of  entries  to  Department,  see  T.  D.  15357. 

3.  Entries — general  provisions  relating  to — Cannot  include 
different  consignments  for  different  ultimate  consignees,  although 
imported  by  same  vessel,  and  for  same  destination  (T.  D.  12174, 
13728);  cannot  be  made  for  further  transportation  under  this  act, 
but  after  entry  for  warehouse,  goods  may  be  withdrawn  for  trans- 
portation in  bond  (T.  D.  9724);  cannot  be  made  for  portion  of  im- 
portation for  "I.  T."  and  portion  for  consumption  (T.  D.  7552, 
12174),  nor  for  portion,  leaving  balance  as  unclaimed  (T.  D.  7584). 
May  be  made  at  first  port  for  consumption  or  warehouse,  if  im- 
porter prefers  (Reg.  1892,  Art.  421),  and  at  filial  port  under  any 
form  allowed  for  direct  importations  (T.  D.  10583,  11917);  may  be 
made  for  portion  of  invoice  in  case  of  short  shipment  or  delay  in 
transportation  (T.  D.  12157);  may  be  made  iox  packed  packages 
under  this  act  (T.  D.  10850,  Act  March  i,  1876,  supra). 

After  the  expiration  of  twenty-four  hours  after  the  notice  from 
the  transportation  company,  of  the  arrival  of  the  goods,  the  col- 
lector should  issue  a  general  order  and  take  possession  of  the 
merchandise,  without  regard  to  the  cause  which  prevented  the 
importers  from  making  entry  in  due  time  (T.  D.  9485,  10273). 

Collectors  and  other  customs  officers  cannot  act  as  agents  for 
importers.  Entries  must  be  made  where  the  merchandise  arrives 
by  the  owner,  agent,  or  consignee  (T.  D.  10036). 


IMMEDIATE  TRANSPORTATION.  143 

4.  Allowances. — Claims  for  short  shipment  or  deficiency  must 
be  made  at  tho^  final  port  (T .  D.  14004,  section  2921,  Revised  Stat- 
utes, supra).  No  allowance  is  made  for  goods  lost  or  stolen 
in  course  of  transportation  (T.  D.  8296,  9333,  14534),  but  allowance 
is  made  for  loss  or  injury  **  by  accidental  fire  or  other  casualty  " 
(section  2984,  Revised  Statutes,  supra).  Abando7iment  for  damage 
on  the  voyage  of  importation  may  be  made  within  ten  days  after 
entry  at  th^  final  port  (T.  D.  1351,  2339,  5911,  11113,  section  23,  Act 
June  10,  1890,  post). 

5.  Lien  for  freight  on  merchandise  entered  under  this  act 
must  be  filed  at  the  final  port  of  entry  (T.  D.  5353,  14093,  15066), 
and  the  lien  may  be  for  either  ocean  or  land  transportation,  or 
both  (T.  D.  14093,  14472,  section  2981,  Revised  Statutes,  supra). 
Notice  of  intention  to  file  a  lien  for  freight  at  the  interior  port  may 
be  given  to  the  collector  at  the  exterior  port,  who  shall  thereupon 
notify  the  collector  at  the  interior  port  (T.  D.  15091). 

6.  The  period  for  bonded  immedate  transportation  goods  in 
warehouse  runs  from  date  of  importation  at  port  of  first  arrival 
(Seeberger  vs.  Schweyer,  153  U.  S.,  609,  cited  in  T.  D.  14986,  sec.  20, 
Act  June  10,  1890). 

Special  Regulations,  T.  D.  12777,  14212,  14483. 

Transportation  by  designated  Common  Carriers. 

Sec.  3.  That  such  merchandise  shall  be  delivered  to 
and  transported  by  common  carriers,  to  be  designated  for 
this  purpose  by  the  Secretary  of  the  Treasury,  and  to  and 
by  none  others;  and  such  carriers  shall  be  responsible  to 
the  United  States  as  common  carriers  for  the  safe  delivery 
of  such  merchandise  to  the  collector  at  the  port  of  its  des- 
tination; and  before  any  such  carriers  shall  be  permitted 
to  receive  and  transport  any  such  merchandise,  they  shall 
become  bound  to  the  United  States  in  bonds  of  such  form  and 
amount,  and  with  such  conditions,  not  inconsistent  with 
law%  and  such  security  as  the  Secretary  of  the  Treasury 
shall  require. 

1.  Common  carriers  bonded  under  this  act  are  liable  for  any 
delay  in  transporting  and  making  prompt  report  and  safe  delivery 
of  all  merchandise  (T.  D.  7238). 

2.  Certificates  of  delivery  of  immediate  transportation  of  goods 
at  port  of  destination  may  be  given  either  after  the  goods  have 
been  entered,  or  after  they  have  been  taken  possession  of  by  the 
customs  officer  under  general  order  (T.  D.  5570,  note  3  to  section  2). 

3.  The  transportation  bond  cannot  be  cancelled  by  reason  of 
goods  being  lost  in  transitu  until  after  conclusive  proof  of  abso- 
lute loss  has  been  furnished  (T.  D.  6A4). 

Special  Regulations,  T.  D.  13931,  14212,  14425. 

Inyoices  in  qnadruplicate  required— how  to  be  used  for  entry. 

Sec.  4.  That  sections  2853*  and  2855  of  the  Revised 
Statutes  of  the  United  States  be,  and  the  same  are  hereby, 
so  amended  as  to  require  that  all  invoices  of  merchandise 

*  Section  2853,  R.  S.,  repealed  by  section  29,  Act  June  10,  1890, 
post.     Section  2  of  that  act  provides  for  quadruplicate  invoices. 


144  ACT  OF  JUNE  10,  1880. 

imported  from  any  foreign  country  and  intended  to  be 
transported  without  appraisement  to  any  of  the  ports  men- 
tioned in  the  seventh  section  of  this  act,  shall  be  made  in 
quadruplicate;  and  that  the  consul,  vice  consul,  or  com- 
mercial agent,  to  whom  the  same  shall  be  produced,  shall 
certif}^  each  of  said  quadruplicates  under  his  hand  and 
official  seal  in  the  manner  required  by  section  2855  of  the 
Revised  Statutes,  and  shall  then  deliver  to  the  person  pro- 
ducing the  same  two  of  the  quadruplicates,  one  to  be  used 
in  making  entry  at  the  port  of  first  arrival  of  the  merchan- 
dise in  the  United  States,  and  one  to  be  used  in  making 
entry  at  the  port  of  destination,  file  another  in  his  office, 
there  to  be  carefully  preserved  and  as  soon  as  practicable 
transmit  the  remaining  one  to  the  collector  or  surveyor  of 
the  port  of  final  destination  of  the  merchandise:  Provided, 
however^  That  no  additional  fee  shall  be  collected  on 
account  of  any  service  performed  under  the  requirements 
of  this  section. 

For  consular  regulations  relating  to  quadruplicate  invoices,  see 
T.  D.  10302. 

Methods  of  Transportation. 

Sec.  5.  Amended  by  Act  February  23,  1887,  to  read  as 
follows:  That  merchandise  transported  under  the  provi- 
sions of  this  act  shall  be  conveyed  in  cars,  vessels,  or 
vehicles  securely  fastened  with  locks  or  seals,  under  the 
exclusive  control  of  the  officers  of  the  customs  ;  and  mer- 
chandise may  also  be  transported  under  the  provisions  of 
this  act  by  express  companies  on  passenger- trains,  in  safes, 
'^pouches,"  and  trunks,  which  shall  be  of  such  size,  char- 
acter, and  description  and  secured  in  such  manner  as  shall 
be  from  time  to  time  prescribed  by  the  Secretar}^  ;  and  in 
cases  where  merchandise  shall  be  imported  in  boxes  or 
packages  too  large  to  be  included  within  the  safes,  trunks, 
or  ''pouches"  as  prescribed,  such  merchandise  may  be 
transported  under  the  provisions  of  this  act  by  such  ex- 
press companies,  ''  corded  and  sealed,"  in  such  manner  as 
shall  from  time  to  time  be  prescribed  by  the  Secretary  of 
the  Treasury;  and  "passengers"  baggage  and  effects  ar- 
riving at  any  of  the  ports  specified  in  section  one  of  this 
act,  which  shall  appear  by  the  manifest  of  the  importing 
vessel,  or  other  satisfactory  evidence,  to  be  destined  to 
any  of  the  ports  specified  in  the  seventh  section,  may  also 
be  transported  by  express  companies  under  the  provisions 
of  this  act  to  any  of  the  ports  specified  in  the  seventh  sec- 
tion thereof,  in  such  manner  and  under  such  rules  and 
regulations  as  the  Secretary  of  the  Treasury  may  prescribe; 
and  merchandise  such  as  pig-iron,  Spiegel  iron,  scrap-iion, 
iron-ore,  railroad-iron,  and  similar  articles  commonly  trans- 
ported upon  platform  or  flat  cars  may  be  transported  under 


IMMEDIATE  TRANSPORTATION.  145 

the  provisions  of  this  act  upon  such  platform  or  flat  cars;  and 
the  weight  of  such  merchandise  so  transported  shall  be 
ascertained  in  all  cases  before  shipment,  and  ordinary  rail- 
road seals  [scales]  may  be  used  for  such  purposes;  and  in- 
spectors shall  be  stationed  at  proper  points  along  the  des- 
ignated routes,  or  upon  any  car,  vessel,  vehicle,  or  train, 
at  the  discretion  of  the  Secretary  of  the  Treasury,  and  at 
the  expense  of  the  companies,  respectively.  Such  mer- 
chandise shall  not  be  unladen  or  transshipped  between  the 
ports  of  first  arrival  and  final  destination,  unless  authorized 
by  the  regulations  of  the  Secretary  of  the  Treasury  in  cases 
which  may  arise  from  a  difference  in  the  gauge  of  railroads, 
or  "where  the  route  is  bonded  for  both  land  and  water 
carriage,"  or  from  accidents,  or  from  legal  intervention,  or 
when,  by  reason  of  the  length  of  the  route,  the  cars,  after 
due  inspection  by  customs  officers,  shall  be  considered 
unsafe  or  unsuitable  to  proceed  further,  or  from  low  water, 
ice,  or  other  unavoidable  obstruction  to  navigation  ;  and 
in  no  case  shall  there  be  permitted  any  breaking  of  the 
original  packages  of  such  merchandise. 

Blocks  of  marble  entitled  to  the  privilege  of  this  aet  (T.  D. 
12170),  but  bottles  in  bulk  are  excluded  (T.  D.  7988,  8001). 

Direct  transfer  from  importing  vessel. 

Sec.  6.  Amended  by  Act  July  2,  1884,  to  read  as  fol- 
lo'ws:  That  merchandise  so  destined  for  immediate  trans- 
portation shall  be  transferred,  under  proper  supervision, 
directly  from  the  importing  vessel  to  the  car^  vessel,  or 
vehicle  specified  in  the  entry  provided  for  in  section  two 
of  this  act. 

Ports  to  wliicli  merchandise  may  he  transported. 

Sec.  7.  That  the  privilege  of  immediate  transportation 
shall  extend  to  the  ports  of  New  York  and  Buffalo,  in  New 
York;  Burlington,  in  Yermont;  Boston,  in  Massachusetts; 
Providence  and  Newport,  in  Rhode  Island;  New  Haven, 
Middletown  and  Hartford,  in  Connecticut;  Philadelphia 
and  Pittsburg,  in  Pennsylvania;  Baltimore,  Crisfield  and 
Annapolis,  in  Maryland;  Wilmington  and  Seaford,  in  Dela- 
ware; Salem,  Massachusetts;  Georgetown  in  the  District 
of  Columbia;  Norfolk,  Petersburg  and  Richmond,  in  Yir- 
ginia;  Wilmington  and  Newbern,  in  North  Carolina; 
Charleston  and  Port  Royal,  in  South  Carolina;  Savannah 
and  Brunswick,  in  Georgia;  New  Orleans,  in  Louisiana; 
Portland  and  Bath,  in  Maine;  Portsmouth,  in  New  Hamp- 
shire; Chicago,  Cairo,  Alton  and  Quincy,  in  Illinois; 
Detroit.  Port  Huron  and  Grand  Haven,  in  Michigan;  Saint 
Louis,  Kansas  City  and  Saint  Joseph,  in  Missouri;  Saint 
Paul,  in  Minnesota;  Cincinnati,  Cleveland  and  Toledo,  in 


146  ACT  JUNE  10,  1880. 

Ohio;  Milwaukee  and  Lacrosse,  in  Wisconsin;  Louisville, 
in  Kentucky;  San  Francisco,  San  Diego  and  Wilmington, 
in  California;  Portland,  in  Oregon;  Memphis,  Nashville 
and  Knoxville,  in  Tennessee;  Mobile,  in  Alabama;  and 
Evansville,  in  Indiana;  and  Galveston,  Houston,  Browns- 
ville, Corpus  Christi,  and  Indianola,  in  Texas;  Omaha,  in 
Nebraska;  Dubuque,  Burlington,  and  Keokuk,  in  Iowa; 
Leavenworth,  in  Kansas;  Tampa  Bay,  Fernandina,  Jack- 
sonville, Cedar  Keys.  K,ey  West,  and  Apalachicola,  in 
Florida:  Provided^  That  the  privilege  of  transportation 
herein  conferred  shall  not  extend  to  any  place  at  which 
there  are  not  the  necessary  officers  for  the  appraisement 
of  merchandise  and  the  collection  of  duties 

1.  Additional  ports  having  had  the  privilege  of  this  act  con- 
ferred upon  them  by  subsequent  legislation,  a  list  of  the  same  will 
be  found  in  the  Appendix. 

2.  A  bonded  warehouse  is  not  necessary  at  an  interior  port 
designated  under  this  section  in  order  to  entitle  such  port  to 
the  benefit  of  the  act  (T.  D.  9218). 

Repeal  provisions. 

Sec.  8.  That  sections  twenty-nine  hundred  and  ninety, 
twenty-nine  hundred  and  ninety-one,  twenty-nine  hundred 
and  ninety-two,  twenty-nine  hundred,  and  ninety-three, 
twenty-nine  hundred  and  ninety-four,  twenty-nine  hundred 
and  ninety-five,  twenty-nine  hundred  and  ninety-six  and 
twenty-nine  hundred  and  ninety-seven  of  the  Revised 
Statutes  be  and  the  same  are  hereby  repealed. 

Limitation  on  time  of  shipment. 

Sec.  9.  That  no  merchandise  shall  be  shipped  under  the 
provisions  of  this  act  after  such  merchandise  shall  have 
been  landed  ten  days  from  the  importing  vessel,  and  mer- 
chandise not  entered  within  such  time  shall  be  sent  to  a 
bonded  warehouse  by  the  collector  as  unclaimed,  and  held 
until  regularly  entered  and  appraised. 

The  merchandise  tnust  be  actually  shipped  within  the  ten  days, 
and,  if  carried  to  the  warehouse,  cannot  remain  there  longer  than 
ten  days  from  the  landing  and  be  afterwards  forwarded  under  the 
act  (T.  D.  5555),  Sundays  and  holidays  are  included  in  counting 
the  ten  days'  limitation  (T.  D.  9815). 

Lien  for  Freight  on  imported  goods. 

Sec.  10.  See  section  2981  of  the  Revised  Statutes,  supra, 
as  amended  by  this  section 

Time  Act  to  take  effect. 

Se:c.  11.  That  this  act  shall  take  effect  and  be  in  force 
from  and  after  the  first  day  of  July,  anno  Domini  eighteen 
hundred  and  eighty. 


IMMEDIATE  TRANSPORTATION.  147 

Ameiidni«nt. 

The  above  Act  of  June  lo,  t88o,  amended  by  the  Act  of 
February  23,  1887,  as  follows: 

Be  it  enacted  by  the  Senate  and  House  of  Representatives 
of  the  United  States  of  America  in  Congress  assembled, 
That  the  provisions  of  the  act  entitled  *'An  act  to  amend: 
the  statutes  in  relation  to  the  immediate  transportation  of 
dutiable  goods,  and  for  other  purposes,"  approved  June 
tenth,  eighteen  hundred  and  eighty,  be,  and  the  same  are 
hereby,  so  amended  as  to  allow  merchandise  liable  to  spe- 
cific rates  of  duty  only  to  be  entered  for  immediate  trans- 
portation without  appraisement  to  any  of  the  ports  men- 
tioned in  the  seventh  section  of  said  act,  although  the 
same  may  not  appear  by  the  invoice,  bill  of  lading,  or 
manifest  of  the  importing  vessel  to  be  consigned  to  or 
destined  for  either  of  said  ports,  when  the  consignee  at 
the  port  of  first  arrival  shall  make  written  application 
therefor  to  the  collector,  giving  the  name  of  the  person  at 
the  port  or  destination  to  whom  he  desires  the  merchandise 
to  be  consigned;  and  whenever  such  application  and  entry 
shall  be  made,  the  original  invoice  presented  by  the  con- 
signee at  the  port  of  first  arrival  shall  be  forwarded,  with 
a  copy  of  the  transportation  entry,  to  the  col[l]ector  at  the 
port  of  destination;  and  a  copy  of  such  invoice  shall  be 
retained  on  file  at  the  port  of  first  arrival.  The  original 
invoice  so  forwarded  shall  be  treated  as  the  only  invoice 
of  the  merchandise  upon  which  entry  shall  be  made  at  the 
port  of  destination,  and  the  person  making  such  entry  shall 
be  held  responsible  for  the  statements  contained  therein  in 
the  same  manner  as  if  the  merchandise  had  been  originally 
consigned  to  him:  Provided,  however,  That  the  privileges 
herein  conferred  shall  not  extend  to  any  merchandise  the 
duties  upon  which,  or  any  portion  thereof,  depend  upon 
the  value  of  such  merchandise:  And  provided  further.  That 
such  privilege  shall  be  granted  only  in  cases  where  no  part 
of  the  merchandise  shall  have  been  landed  prior  to  entry 
for  immediate  transportation  as  aforesaid. 


ACT  OF  FEBRUARY  8,  1881. 

(U.  S.  statutes,  Vol.  31,  page  321.) 


An  Act  to  amend  the  law  relative  to  the  seizure  and  forfeiture 
of  vessels  for  breach  of  the  revenue  laws. 

Be  it  enacted  by  the  Senate  and  House  of  Representatives 
of  the  United  States  of  America  in  Congress  assembled, 
That  no  vessel  used  by  any  person  or  corporation,  as 
common  carriers,  in  the  transaction  of  their  business  as 
such  common  carriers,  shall  be  subject  to  seizure  or  for- 
feiture by  force  of  the  provisions  of  title  thirty-four  of  the 
Revised  Statutes  of  the  United  States  unless  it  shall  appear 
that  the  owner  or  master  of  such  vessel,  at  the  time  of  the 
alleged  illegal  act,  was  a  consenting  party  or  privy  thereto. 


ACT  OF  AUGUST  1,  1882. 

(U.  S.  statutes.  Vol.  23,  page  181.) 


An  Act  to  amend  the  statutes  in  relation  to  copyright. 

Designs  for  Molded  Decoratiye  Articles,  Tiles,  Plaques,  or 
Articles  of  Pottery  or  metal,  Copyrighted. 

Be  it  enacted  by  the  Senate  and  House  of  Representatives 
of  the  United  States  of  America  in  Congress  assembled, 
That  manufacturers  of  designs  for  molded  decorative 
articles,  tiles,  plaques,  or  articles  of  pottery  or  metal  sub- 
ject to  copyright  may  put  the  copyright  mark  prescribed 
by  section  4962  of  the  Revised  Statutes,  and  acts  additional 
thereto,  upon  the  back  or  bottom  of  such  articles,  or  in 
such  other  place  upon  them  as  it  has  heretofore  been  usual 
for  manufacturers  of  such  articles  to  employ  for  the  placing 
of  manufacturers,  merchants,  and  trade-marks  thereon. 
{See  §1,  Act  June  18,  1874,  supra,  and  Act  March  3,  1891, 
post,) 

148 


ACT  OF  JANUARY  9,  1883. 

(U.  S.  statutes,  Vol.22,  page  403.) 


An  Act  to  permit  grain  brought  by  Canadian  farmers  to  be  ground 
at  mills  in  the  United  States  adjacent  to  Canadian  territory 
under  such  rules  and  regulations  as  may  be  prescribed  by  the 
Treasury  Department. 

Grain  brought  by  Canadian  Farmers  to  be  ground  by  mills 
in  the  United  States,  not  liable  to  Duty. 

Be  it  enacted  by  the  Seriate  and  House  of  Representatives 
of  the  United  States  of  A^nerica  in  Congress  assembled, 
That  grain  brought  into  the  United  States  in  wagons  or 
other  ordinary  road  vehicles  by  farmers  residing  in  the 
Dominion  of  Canada,  to  be  ground  by  mills  owned  by  citi- 
zens of  the  United  States,  shall  not  be  deemed  to  be  im- 
ported, or  liable  to  import  duties  :  Provided,  That  such 
grain  shall  be  brought  into  the  United  States  under  such 
regulations  as  the  Treasury  Department  may  prescribe  to 
prevent  fraud  and  evasion,  and  shall  be  returned  as  in  like 
manner  provided  by  such  regulations :  And  provided, 
further.  That  entry  shall  be  made  of  and  duties  paid  upon 
all  such  grain  as  shall  be  taken  or  received  by  mill-owners 
as  tolls  for  such  grinding,  under  like  regulations  provided 
by  the  Treasury  Department. 

For  regulations  see  T.  D.  5546,  5591. 

The  Act  cannot  be  extended  to  grain  from  Mexico  (T.  D.  10985). 


ACT  OF  MARCH  2,  1883. 

(U.  S.  statutes,  Vol.  22,  page  451.) 


An  Act  to  prevent  the  importation  of  adulterated  and 
spurious  teas. 

Importation  of  Adulterated  Teas  Prohibited. 

Be  it  enacted  by  the  Senate  and  House  of  Representatives 
of  the  United  States  of  America  in  Congress  assembled, 
That  from  and  after  the  passage  of  this  act  it  shall  be  un- 
lawful for  any  person  or  persons  or  corporations  to  import 
or  bring  into  the  Unitea  States  any  merchandise  for  sale  as 

149 


150  ACT  OF  MARCH  2,  1883. 

tea,  adulterated  with  spurious  leaf  or  with  exhausted  leaves, 
or  which  contains  so  great  an  admixture  of  chemicals  or 
other  deleterious  substances  as  to  make  it  unfit  for  use  ; 
and  the  importation  of  all  such  merchandise  is  hereby  pro- 
hibited.    (See  §6.) 

Inspection  of  Teas— Examination  as  to  pnrity. 

Sec.  2.  That  on  making  entry  at  the  custom  house  of 
all  tea  or  merchandise  described  as  tea  imported  into  the 
United  States,  the  importer  or  consignee  shall  give  a  bond 
to  the  collector  of  the  port  that  such  merchandise  shall 
not  be  removed  from  warehouse  until  released  by  the 
custom  house  authorities,  who  shall  examine  it  with  refer- 
ence to  its  purity  and  fitness  for  consumption;  and  that  for 
the  purpose  of  such  examination  samples  of  each  line  in 
every  invoice  shall  be  submitted  by  the  importer  or  con- 
signee to  the  examiner,  with  his  written  statement  that 
such  samples  represent  the  true  quality  of  each  and  every 
part  of  the  invoice,  and  accord  with  the  specification 
therein  contained;  and  in  case  the  examiner  has  reason  to 
believe  that  such  samples  do  not  represent  the  true  quality 
of  the  invoice,  he  shall  make  such  further  examination  of 
the  tea  represented  by  the  invoice,  or  any  part  thereof,  as 
shall  be  necessary;  Provided,  That  such  further  exami- 
nation of  such  tea  shall  be  made  within  three  days  after 
entry  thereof  has  been  made  at  the  custom  house;  And 
provided  further,  That  the  bond  above  required  shall  also 
be  conditioned  for  the  payment  of  all  custom  house  charges 
which  may  attach  to  such  merchandise  prior  to  its  being 
released  or  destroyed  (as  the  case  may  be)  under  the  pro- 
visions of  this  act. 

1.  The  inspection  of  tea  cnnnot  be  made  upon  "overland" 
canister  samples  sent  in  advance  of  the  shipment.  The  inspection 
must  be  made  upon  the  samples  drawn  from  the  packages  in 
banded  warehouse  after  importation  (T.  D.  7036). 

2.  Tea  may  be  entered  for  immediate  transportation  without 
appraisement  or  for  warehouse  and  immediate  transportation, 
and  shipped  to  the  port  of  final  destination  under  the  usual  regu- 
lations, and  the  examination  will  be  made  at  the  port  of  destina- 
tion (T.  D.  6246). 

3.  Notice  of  lien  for  freight  on  teas  must  be  filed  before  the 
delivery  of  the  teas  to  the  importer  under  the  bond  for  their 
storage  for  the  purpose  of  inspection  (T.  D.  5703). 

Re-inspection  of  Teas— when  to  be  made. 

Sec.  3.  That  if,  after  an  examination,  as  provided  in 
section  2,  the  tea  is  found  by  the  examiner  not  to  come 
within  the  prohibition  of  this  act,  a  permit  shall  at  once 
be  granted  to  the  importer  or  consignee  declaring  the  tea 
free  from  control  of  the  custom  authorities;  but  if  on 
examination  such  tea,  or  merchandise  described  as  tea,  is 
found,  in  the  opinion  of  the  examiner,  to  come  within  the 
prohibitions  of  this  act,  the  importer  or  consignee  shall  be 


INSPECTION  OF  TEAS.  151 

immediately  notified,  and  the  tea,  or  merchandise  described 
as  tea,  so  returned,  shall  not  be  released  by  the  custom-' 
house,  unless  on  a  re-examination  called  for  by  the  im- 
porter or  consignee,  the  return  of  the  examiner  shall  be 
found  erroneous:  Provided,  That  should  a  portion  of  the 
invoice  be  passed  by  the  examiner,  a  permit  shall  be 
granted  for  that  portion,  and  the  remainder  held  for  further 
examination,  as  provided  in  section  four. 

Arbitration— Exportation  or  destruction  of  rejected  teas. 

Sec.  4.  That  in  case  of  any  dispute  between  the  im- 
porter or  consignee  and  the  examiner,  the  matter  in  dispute 
shall  be  referred  for  arbitration  to  a  committee  of  three 
experts,  one  to  be  appointed  by  the  collector,  one  by  the 
importer,  and  the  two  to  choose  a  third,  and  their  decision 
shall  be  final;  and  if  upon  such  final  re-examination,  the 
tea  shall  be  found  to  come  within  the  prohibitions  of  this 
act,  the  importer  or  consignee  shall  give  a  bond,  with 
securities  satisfactory  to  the  collector  to  export  said  tea,  or 
merchandise  described  as  tea,  out  of  the  limits  of  the 
United  States,  within  a  period  of  six  months  after  such 
final  re-examination;  but  if  the  same  shall  not  have  been 
exported  within  the  time  specified,  the  collector,  at  the 
expiration  of  that  time,  shall  cause  the  same  to  be 
destroyed. 

T.  After  tea  has  been  rejected  by  the  committee  of  arbitrators, 
no  relief  can  be  granted.  The  tea  must  be  exported  within  the 
stipulated  time  or  be  destroyed  (T.  D.  6685,  12290). 

2.  The  prohibition  extends  to  tea  for  private  use  of  the  importer 
(T.  D.  6854). 

3.  Condemned  tea  may  be  withdrawn  for  transportation  and 
immediate  exportation  (T.  D.  15600). 

By  whom  examination  shall  he  made. 

Sec.  5.  That  the  examination  and  appraisement  herein 
provided  for  shall  be  made  by  duly  qualified  appraiser  of 
the  port  at  which  said  tea  is  entered,  and  when  entered  at 
ports  where  there  are  no  appraisers,  such  examination  and 
appraisement  shall  be  made  by  the  revenue  officers  to  whom 
is  committed  the  collection  of  duties,  unless  the  Secretary 
of  the  Treasury  shall  otherwise  direct. 

Exhausted  leaves  defined . 

Sec.  6.  That  leaves  to  which  the  term  "exhausted'^  is 
applied  in  this  act  shall  mean  and  include  any  tea  which 
has  been  deprived  of  its  proper  quality,  strength,  or  virtue 
by  steeping,  infusion,  decoction,  or  other  means. 

Sec.  7.   Expired  by  limitation. 

Sec.  8.  That  the  Secretary  of  the  Treasury  shall  have 
the  power  to  enforce  the  provisions  of  this  act  by  appro- 
priate regulations. 


TARIFF  ACT  OF  MARCH  3,   1883. 

(U.  S.  statutes,  Vol.  32,  page  488.) 


An  Act  to  reduce  internal  revenue  taxation,  and  for  other 
purposes. 

Secs.  1,  2,  AND  3,  relating  to  Special  Internal  Revenue 
Taxes,  superseded  by  Sec.  26,  et  seq.  of  Act  of  October  i, 
C890,  post. 

Internal  Rerenue  Tax  on  Cigars  and  Cigarettes. 

Sec.  4.  *  *  *  On  cigars  of  all  description,  made  of 
tobacco  or  any  substitute  therefor,  three  dollars  per  thou- 
sand; on  cigarettes  weighing  not  more  than  three  pounds 
per  thousand,  fifty  cents  per  thousand;  on  cigarettes  weigh- 
ing more  than  three  pounds  per  thousand,  three  dollars  per 
thousand.     *     *     ♦ 

Remainder  of  Act  superseded  by  Act  of  October  i,  1890. 


ACT  OF  JUNE  26,  1884.— ^'SHIPPING  ACT." 

(U.  S.  statutes.  Vol.  23,  page  53.) 


An  Act  to  remove  certain  burdens  on  the  American  merchant 
marine  and  encourage  the  American  foreign  carrying  trade, 
and  for  other  purposes. 


Withdrawal  free  of  duly  of  supplies  for  vessels  of  the  U.  S. 

Sec.  16.  All  articles  of  foreign  production  needed,  and 
actually  withdrawn  from  bonded  warehouses,  for  supplies 
not  including  equipment  of  vessels  of  the  United  States 
engaged  in  the  foreign  trade,  including  the  trade  between 
the  Atlantic  and  Pacific  ports  of  the  United  States,  may 
be  so  withdrawn  free  of  duty,  under  such  regulations  as 
the  Secretary  of  the  Treasury  may  prescribe.     {For  other 

152 


ACT  OF  JUNE  26,  1884— ^'SHIPPING  ACT."  153 

drawback  provisions  relating  to  vessels  see  §§io  and  15,  Act 
yune  19,  1886;  §§7  and  22,  Act  August  28,  1894;  and 
title  '^vessels''  in  the  Schedule  of  Duties.^ 

1.  Merchandise  which  has  remained  in  warehouse  more  than 
three  years  from  the  date  of  importation,  cannot  be  withdrawn  as 
supplies  without  payment  of  duty  (T.  D.  8822). 

2.  Wash  basins,  soap  dishes,  table  and  bed  linen,  table  ware, 
furniture,  carpets,  etc.,  are  classed  as  articles  of  equipment,  and 
excluded  from  the  benefits  of  this  section  (T.  D.  9776,  9787). 

3.  Manilla  rope  for  repair  of  rigging,  etc.,  while  on  the  voyage, 
held  to  be  equipment  and  not  entitled  to  rebate  under  this  sec- 
tion, but  see  Sec.  8,  Act  Aug.  28,  iSg4,  post  (T.  D.  6457,  7242  and 
7289). 

4.  Paint  taken  on  the  voyage  for  use  on  the  vessel  is  considered 
part  of  her  supplies  and  entitled  to  rebate  (T.  D.  7199),  and  salt 
for  use  on  a  voyage  in  preservation  of  vessels'  timbers  (T.  D.  6520). 

5.  Where  free  withdrawal  has  been  denied,  the  owner,  master, 
or  consignee  of  the  vessel  may  file  protest  within  ten  days  after 
payment  of  the  duties,  and  within  thirty  days  after  such  payment 
appeal  to  the  Secretary  of  the  Treasury,  to  whom  the  protest 
should  be  forwarded  (T.  D.  15506). 

Drawback  on  foreign  materials  used  in  building  yessels  for 
Foreign  account. 

Sec.  17.  When  a  vessel  is  built  in  the  United  States  for 
foreign  account,  wholly  or  partly  of  foreign  materials  on 
which  import  duties  have  been  paid,  there  shall  be  allowed 
on  such  vessel,  when  exported,  a  drawback  equal  in 
amount  to  the  duty  paid  on  such  materials,  to  be  ascer- 
tained under  such  regulations  as  may  be  prescribed  by  the 
Secretary  of  the  Treasury.  Ten  per  centum  of  the  amount 
of  such  drawback  so  allowed  shall,  however,  be  retained 
for  the  use  of  the  United  States  by  the  collector  paying 
the  same.     {See  §7,  Act  August  28,  iSg4, post.) 

1.  This  section  is  not  repealed  or  superseded  by  section  22,  Act 
August  28,  1894,  and  the  ten  per  cent,  retention  is  valid  under  this 
section  (T.  D.  11725),  but  see  T.  D.  15559. 

2.  A  small  vessel  built  in  the  United  States  for  foreign  account 
and  exported  on  board  of  another  vessel  would  be  entitled  to  the 
benefits  of  this  section  T.  D.  9916. 

For  regulations  and  forms,  see  T.  D.  12470,  15560,  15611,  15613. 

Amending  Section  2966  Revised  Statutes. 

Sec.  24.  That  section  2966  of  the  Revised  Statutes  be 
amended  by  striking  out  the  words  ' '  propelled  in  whole  or 
in  part  by  steam;"  so  that  said  section  as  amended  shall 
read  as  follows: 

When  merchandise  shall  be  imported  into  any  port  of 
the  United  States  from  any  foreign  country  in  vessels,  and 
it  shall  appear  by  the  bills  of  lading  that  the  merchandise 
so  imported  is  to  be  delivered  immediately  after  the  entry 
of  the  vessel,  the  collector  of  such  port  may  take  possession 
of  such  merchandise  and  deposit  the  same  in  bonded  ware- 


154  ACT  OF  JUNE  26,  1884— ^'SHIPPING  ACT/' 

house;  and  when  it  does  not  appear  by  the  bills  of  lading 
that  the  merchandise  so  imported  is  to  be  immediately 
delivered,  the  collector  of  the  customs  may  take  possession 
of  the  same  and  deposit  it  in  bonded  warehouse,  at  the 
request  of  the  owner,  master,  or  consignee  of  the  vessel, 
on  three  days'  notice  to  such  collector  after  the  entry  of 
the  vessel.     {See  §2966  R.  S.,  supra.) 

Amending  Section  2872  ReYised  Statutes. 

Sec.  25.  That  section  2872  of  the  Revised  Statutes  be 
amended  by  adding  thereto  the  following: 

When  the  license  to  unload  between  the  setting  and 
rising  of  the  sun  is  granted  to  a  sailing-vessel  under  this 
section,  a  fixed,  uniform,  and  reasonable  compensation 
may  be  allowed  to  the  inspector  or  inspectors  for  service 
between  the  setting  and  rising  of  the  sun,  under  such 
regulations  as  the  Secretary  of  the  Treasury  may  prescribe, 
to  be  received  by  the  collector  from  the  master,  owner,  or 
consignee  of  the  vessel,  and  to  be  paid  by  him  to  the 
inspector  or  inspectors.     {See  §2872  R.  S.,  supra.) 

Refund   or  remission   of  fines,   &c.,   illegally  assessed,  upon 
application  to  Secretary  of  Treasury  within  one  year. 

Sec.  26.  That  whenever  any  fine,  penalty,  forfeiture, 
exaction,  or  charge  arising  under  the  laws  relating  to 
vessels  or  seamen  has  been  paid  to  any  collector  of  customs 
or  consular  officer,  and  application  has  been  made  within 
one  year  from  such  payment  for  the  refunding  or  remission 
of  the  same,  the  Secretary  of  the  Treasury,  if  on  investi- 
gation he  finds  that  such  fine,  penalty,  forfeiture,  exaction, 
or  charge  was  illegally,  improperly,  or  excessively  im- 
posed, shall  have  the  power,  either  before  or  after  the  same 
has  been  covered  into  the  Treasury  to  refund  so  much  of 
such  fine,  penalty,  forfeiture,  exaction,  or  charge  as  he 
may  think  proper,  from  any  moneys  in  the  Treasury  not 
otherwise  .appropriated.     {See  §§5293,  5294  R.  S.,  supra.) 

1.  Act  June  10,  1890,  Section  29,  repeals  sections  2931,  2932, 
3012^  and  3013  of  the  Revised  Statutes,  but  the  Act  makes  no 
provision  for  the  repayment  of  a  tonnage  tax  improperly  or  illegally 
exacted.  The  refund  of  tonnage  tax  may  be  paid  by  the  Secretary 
of  the  Treasury  under  the  provisions  of  this  section  if,  on  investi- 
gation, he  finds  that  the  tax  was  "  illegally,  improperly  or  excess- 
ively "  imposed,  and  if  the  Commissioner  of  Navigation  shall  have 
first  decided  that  such  tax  was  erroneously  or  illegally  exacted 
(T.  D.  10284,  with  opinion  of  the  U.  S,  Attorney-General,  T.  D. 
13416). 

2.  The  ''investigation''  to  be  made  by  the  Secretary  of  the 
Treasury  as  contemplated  by  the  statute,  is  limited  to  cases  of 
fines,  penalties,  etc.,  exacted  by,  and  directly  paid  to,  the  customs 
and  consular  officers  themselves,  without  the  intervention  of  a 
Court.  But  where  the  imposition  of  the  fines  or  penalty  is  by  the 
judgment  of  a  Court  of  competent  jurisdiction,  the  statute  does 


ACT  OF  JUNE  19,  1886— ^'SHIPPING  ACT."  155 

not   give   the   Secretary   of  the   Treasury  a   power  of  remission 
(T.  D.  7198,  with  opinion  of  the  U.  S.  Attorney-General). 

3,  The  omission  in  this  section  to  require  a  protest  by  the  appli- 
cant, as  a  foundation  for  the  refunds  therein  mentioned,  was 
deliberate,  and  the  section  does  not  require  that  a  protest  shall 
have  accompanied  the  payment  of  the  fine,  etc.,  a  refunding  of 
which  is  sought  (T.  D.  6721). 


Amending  Section  2776  Revised  Statutes. 

Sec.  29.  That  section  2776  of  the  Revised  Statutes  is 
hereby  amended  by  adding  thereto  the  following: 

Provided,  That  vessels  arriving  at  a  port  of  entry  in  the 
United  States,  laden  with  coal,  salt,  railroad  iron,  and  other 
like  articles  in  bulk,  may  proceed  to  places  within  that 
collection  district  to  be  specially  designated  by  the  Secre- 
tary of  the  Treasury,  by  general  regulations  or  otherwise, 
under  the  superintendence  of  customs  officers,  at  the  ex- 
pense of  the  parties  interested,  for  the  purpose  of  unlading 
cargoes  of  the  character  before  mentioned.  {See  §2776  R. 
S. ,  supra ^  and  notes. ) 


ACT  OF  JULY  2,  1884. 

(From  U.  S.  vStatutes,  vol.  23.  page  63.) 


An  Act  to  amend  an  act  entitled  "  An  Act  to  amend  the  statutes 
in  relation  to  immediate  transportation  of  dutiable  goods,  and 
for  other  purposes,"  approved  June  lo,  1880. 

See  Act  June  lo,  1880,  §6,  as  amended,  supra. 


ACT  OF  JUNE  19,  1886—^^  SHIPPING  ACT.'' 

(U,  S.  statuses,  vol.  24,  pag-e  79.) 


An  Act  to  abolish  certain  fees  for  official  services  to  American 
vessels,  and  to  amend  the  laws  relating  to  shipping  commis- 
sioners, seamen,  and  owners  of  vessels,  and  for  other  purposes. 


Drawback  on  Bituminous  Coal  for  vessel's  fuel. 

Sec.  10.  That  the  provision  of  Schedule  N  of  ''An  act 
to  reduce  internal-revenue  taxation,  and  for  other  pur- 
poses/'   approved   March    third,    eighteen    hundred   and 


156  ACT  OF  JUNE  19,  1886. 

eighty-three,  allowing  a  drawback  on  imported  bituminous 
coal  used  for  fuel  on  vessels  propelled  by  steam,  shall  be 
construed  to  apply  only  to  vessels  of  the  United  States: 

1.  The  provision  for  drawback  construed  by  this  act  is  held  to 
be  repealed  by  the  Act  of  October  i,  1890,  and  accordingly  no 
drawback  is  allowed  on  coal  imported  under  the  latter  act  (T.  D. 
10378,  opinion  of  the  Attorney-General). 

The  provision  of  Schedule  "N"  (paragraph  417),  Act  of 
March  3,  1883,  allowing,  as  amended  by  this  act,  a  drawback  of 
seventy-five  cents  a  ton  is  not  repealed  by  the  provision  in  Schedule 
N,  paragraph  432,  of  the  Act  of  October  i,  1890,  which  merely 
imposes  a  duty  of  seventy-five  cents  a  ton  on  imported  coal,  but 
the  drawback,  less  one  per  cent,  retention,  is  continued  in  force 
by  the  proviso  to  section  25  of  said  Act  (October  i,  1890),  relating 
to  drawbacks  "allowed  under  existing  law"  (Allen  vs.  United 
States,  District  Court,  52  Fed.  Rep.,  575,  affirmed  by  Circuit  Court 
of  Appeals;  United  States  vs.  Allen,  58  Fed.  Rep.,  864).  But  a  writ 
of  certiorari  was  granted  by  the  Supreme  Court,  and  pending  the 
decision  of  the  Supreme  Court  the  ruling  of  T.  D.  10378,  supra^ 
remains  in  force.  But  entries  for  such  drawback  may  be  accepted, 
conditional  upon  such  entries  being  considered  null  and  void 
should  the  decision  of  the  Circuit  Court  of  Appeals  be  reversed 
by  the  Supreme  Court  (T.  D.  14989,  14999,  15047,  15560).  Act  of 
Aug.  28,  1894,  post  (par.  3i8>^),  reduces  the  duty  on  bituminous 
coal  to  40  cts.  per  ton. 

The  following  decisions  are  dependent  upon  the  decision  of  the 
Supreme  Court,  as  stated  above: 

2.  The  drawback  on  bituminous  coal  is  a  specific  sum  of  seventy- 
five  cents  per  ton,  which  is  not  subject  to  any  retention  for  the  use 
of  the  United  States  (T.  D.  5873). 

3.  Allowance  of  drawback  cannot  be  made  on  coal  not  entered 
or  notified  for  export  before  the  lading  thereof  on  board  the 
exporting  vessel  (T.  D.  6853). 

4.  Tug-boats  and  ferry-boats  and  local  steamers,  and  lighters 
propelled  by  steam,  plying  in  the  harbor,  although  not  documented 
as  vessels  of  the  United  States,  are  entitled  to  the  drawback  on 
bituminous  coal  (T.  D.  6079,  6569). 

5.  The  drawback  cannot  be  allowed  on  coal  furnished  for  the 
use  of  revenue  vessels  (T.  D.  7680),  nor  on  coal  used  on  pleasure 
yachts  (T.  D.  7178). 

For  regulations,  see  T.  D.  5752,  5812,  6853,  6955,  10812. 

Tax  on  Tonnage. 

Sec.  11.  That  section  fourteen  of  "An  act  to  remove 
certain  burdens  on  the  American  merchant  marine  and 
encourage  the  American  foreign  carrying-trade,  and  for 
other  purposes,"  approved  June  twenty-sixth,  eighteen 
hundred  and  eighty-four,  be  amended  so  as  to  read  as 
follows: 

Sec.  14.  That  in  lieu  of  the  tax  on  tonnage  of  thirty 
cents  per  ton  per  annum  imposed  prior  to  July  first,  eigh- 
teen hundred  and  eighty-four,  a  duty  of  three  cents  per 
ton,  not  to  exceed  in  the  aggregate  fifteen  cents  per  ton  in 
any  one  year,  is  hereby  imposed  at  each  entry  on  all  ves- 


"SHIPPING  ACT."  157 

sels  which  shall  be  entered  in  any  port  of  the  United  States 
from  any  foreign  port,  or  place  in  North  America,  Central 
America,  the  West  India  Islands,  the  Bahama  Islands,  the 
Bermuda  Islands,  or  the  coast  of  South  America  bordering 
on  the  Caribbean  Sea,  or  the  Sandwich  Islands,  or  New- 
foundland; and  a  duty  of  six  cents  per  ton,  not  to  exceed 
thirty  cents  per  ton  per  annum,  is  hereby  imposed  at  each 
entry  upon  all  vessels  which  shall  be  entered  in  the  United 
States  from  any  other  foreign  ports,  not,  however,  to  in- 
clude vessels  in  distress  or  not  engaged  in  trade:  Provided^ 
That  the  President  of  the  United  States  shall  suspend  the 
collection  of  so  much  of  the  duty  herein  imposed,  on  ves- 
sels entered  from  any  foreign  port,  as  may  be  in  excess  of 
the  tonnage  and  light-house  dues,  or  other  equivalent  tax 
or  taxes,  imposed  in  said  port  on  American  vessels  by  the 
Government  of  the  foreign  country  in  which  such  port  is 
situated,  and  shall,  upon  the  passage  of  this  act,  and  from 
time  to  time  thereafter  as  often  as  it  may  become  necessary 
by  reason  of  changes  in  the  laws  of  the  foreign  countries 
above  mentioned,  indicate  by  proclamation  the  ports  to 
which  such  suspension  shall  apply,  and  the  rate  or  rates  of 
tonnage-duty,  if  any,  to  be  collected  under  such  suspen- 
sion :  Provided,  further,  That  such  proclamation  shall  ex- 
clude from  the  benefits  of  the  suspension  herein  authorized 
the  vessels  of  any  foreign  country  in  whose  ports  the  fees 
or  dues  of  any  kind  or  nature  imposed  on  vessels  of  the 
United  States,  or  the  import  or  export  duties  on  their  car- 
goes, are  in  excess  of  the  fees,  dues,  or  duties  imposed  on 
the  vessels  of  the  country  in  which  such  port  is  situated, 
or  on  the  cargoes  of  such  vessels;  and  sections  forty-two 
hundred  and  twenty-three  and  forty-two  hundred  and 
twenty-four,  and  so  much  of  section  forty-two  hundred  and 
nineteen  of  the  Revised  Statutes  as  conflicts  with  this  sec- 
tion, are  hereby  repealed. 

See  section  26  of  the  Act  of  June  26,  1884,  and  note  No.  i. 
See  T    D.  14531,  14532,  14541,  14542,  1457 1,  14585,  14651,  14664, 
14668,  14678,  15086,  15298,  15444. 

Certain  drawback  proyisions  extended  to  yessels  in  the 
fisheries  or  whaling  business. 

Sec.  15.  That  the  provisions  of  sections  2510  and  2511* 
of  the  Revised  Statutes,  as  the  sections  of  Title  -^^2)  ^^^ 
numbered  in  ^' An  act  to  reduce  internal  revenue  taxation 
and  for  other  purposes, '^  approved  March  3,  1883,  and  the 
provisions  of  section  16  of  '*  An  act  to  remove  certain  bur- 
dens on  the  American  merchant  marine,  and  encourage  the 


*Now  sections  7  and  8,  Act  August  28,  1894,  see  notes  under 
said  sections. 


158  ACT  OF  AUGUST  2,  1886. 

American  foreign  carrying- trade,  and  for  other  purposes/' 
approved  June  26,  1884,  shall  apply  to  the  construction, 
equipment,  repairs,  and  supplies  of  vessels  of  the  United 
States  employed  in  the  fisheries  or  in  the  whaling  business, 
in  the  same  manner  as  to  vessels  of  the  United  States  en- 
gaged in  the  foreign  trade. 


ACT  OF  AUGUST  2,  1886. 

(U.  S.  statutes,  vol.  24,  page  209.) 


An  Act  defining  butter,  also  imposing  a  tax  upon  and  regulating 
the  manufacture,  safe,  importation  and  exportation  of  oleo- 
margarine. 


Imported  Oleomargarine — Internal  Revenue  Tax. 

Sec.  10.  That  all  oleomargarine  imported  from  foreign 
countries  shall,  in  addition  to  any  import  duty  imposed  on 
the  same,  pay  an  internal  revenue  tax  of  fifteen  cents  per 
pound,  such  tax  to  be  represented  by  coupon  stamps  as  in 
the  case  of  oleomargarine  manufactured  in  the  United 
States.  The  stamps  shall  be  afiixed  and  canceled  by  the 
owner  or  importer  of  the  oleomargarine  while  it  is  in  the 
custody  of  the  proper  custom-house  officers;  and  the  oleo- 
margarine shall  not  pass  out  of  the  custody  of  said  officers 
until  the  stamps  have  been  so  affixed  and  canceled,  but 
shall  be  put  up  in  wooden  packages,  each  containing  not 
less  than  ten  pounds,  as  prescribed  in  this  act  for  oleo- 
margarine manufactured  in  the  United  States,  before  the 
stamps  are  affixed;  and  the  owner  or  importer  of  such 
oleomargarine  shall  be  liable  to  all  the  penal  provisions  of 
this  act  prescribed  for  manufactures  of  oleomargarine 
manufactured  in  the  United  States.  Whenever  it  is  neces- 
sary to  take  any  oleomargarine  so  imported  to  any  place 
other  than  the  public  stores  of  the  United  States  for  the 
purpose  of  affixing  and  canceling  such  stamps,  the  col- 
lector of  customs  of  the  port  where  such  oleomargarine  is 
entered  shall  designate  a  bonded  warehouse  to  which  it 
shall  be  taken,  under  the  control  of  such  customs  officer 
as  such  collector  may  direct;  and  every  officer  of  customs 
who  permits  any  such  oleomargarine  to  pass  out  of  his 
custody  or  control  without  compliance  by  the  owner  or 
importer  thereof  with  the  provisions  of  this  section  relating 


ACTS  OF  FEBRUARY  23,  1887.  159 

thereto,  shall  be  guilty  of  a  misdemeanor,  and  shall  be 
fined  not  less  than  one  thousand  dollars  nor  more  than  five 
thousand  dollars,  and  imprisoned  not  less  than  six  months 
nor  more  than  three  years.  Every  person  who  sells  or 
offers  for  sale  any  imported  oleomargarine,  or  oleomar- 
garine purporting  or  claimed  to  have  been  imported,  not 
put  up  in  packages  and  stamped  as  provided  by  this  act, 
shall  be  fined  not  less  than  five  hundred  dollars  nor  more 
than  five  thousand  dollars,  and  be  imprisoned  not  less  than 
six  months  nor  more  than  two  years. 

1.  Provision  is  made  for  the  collection  of  an  internal  revenue 
tax  of  15  cts.  per  lb.  in  addition  to  the  import  duty  imposed  by 
parag^raph  194,  Act  August  28,  1894,  under  the  head  of  "Butter, 
and  substitutes  therefor,"  4  cts.  per  lb. 

2.  Section  3  imposes  special  annual  tax.  Retail  dealers  in  oleo- 
margarine, $48.  Wholesale  dealers,  $480.  Manufacturers,  $600. 
Manufacturers  commencing  business  subsequent  to  30th  of  June 
in  any  year,  I500. 


ACT  OF  FEBRUARY  23,  1887. 

(U.  S.  statutes,  Vol.  24,  page  411.) 


An  Act  to  amend  section  5  of  the  act  entitled  "  An  Act  to  amend 
the  statutes  in  relation  to  immediate  transportation  of  dutiable 
goods,  and  for  other  purposes,"  approved  June  10,  1880. 

See  section  5  of  Act  June  10,  1880,  as  amended,  supra. 


ACT  OF  FEBRUARY  23,  1887. 

(U.  S.  statutes,  Vol.  34,  page  414.) 


An  Act  to  amend  an  act  entitled  "An  Act  to  amend  the  statutes 
in  relation  to  the  immediate  transportation  of  dutiable  goods, 
and  for  other  purposes,"  approved  June  lo,  1880. 

See  Act  June  lo,  1880,  as  amended,  supra. 


CUSTOMS  ADMINISTRATIVE  ACT.* 

Approved  June  io,   1890 — In  eeeect  August  i,  1890, 

(U.  S.  statutes,  Vol.26,  page  131.) 


An  Act  to  simplify  the  laws  in  relation  to  the  collection  of  the 

revenues. 

Who  deemed  Consig'nee  and  Owner  of  imported  merchandise. 

Be  it  enacted  by  the  Senate  and  House  of  Representatives 
of  the  United  States  of  America  iti  Congress  assembled^ 
That  all  merchandise  imported  into  the  United  States  shall, 
for  the  purpose  of  this  act,  be  deemed  and  held  to  be  the 
property  of  the  person  to  whom  the  merchandise  may  be 
consigned ;  but  the  holder  of  any  bill  of  lading  consigned 
to  order  and  endorsed  by  the  consignor  shall  be  deemed 
the  consignee  thereof;  and  in  case  of  the  abandonment  of 
any  merchandise  to  the  underwriters  the  latter  may  be 
recognized  as  the  consignee.  {See  §§2785,  2786,  2787, 
3058,  Revised  Statutes,  supra,  and  proviso  in  §29,  of  this  Act.) 

1.  Bill  of  lading  establishes  right  to  make  entry. 

All  merchandise  must  be  consigned  to  a  resident  consignee  of 
the  United  States  (T,  D.  7481,  14019)  and  a  bill  of  lading  is  neces- 
sary to  establish  the  right  to  make  entry  (T.  D.  10150,  14194,  15602), 
when  a  bill  of  lading,  duly  indorsed,  is  accepted  by  the  col- 
lector, he  is  protected  as  to  any  rival  claims  to  ownership,  (T.  D. 
7890,  8202)  and  is  required  to  permit  entry  and  withdrawal  to  any 
person  presenting  the  proper  bill  of  lading,  regardless  of  any 
notice  of  claims  against  the  goods  by  consignors  (T.  D.  14194). 

2.  As  TO  consignees  in  bills  of  lading — entry  by: 
When  the  bill  of  lading  consigns  the  goods — 

to  a  person  named  therein  and  not  to  '^  order '^  or  to 
^^assignSy'^  the  bill  of  lading  is  not  negotiable,  and  entitles 
only  the  person  named  to  make  entry  (T.  D.  7481,  7810, 
7955)- 

to  '^  order,  ^'  entitles  any  endorsee,  or  any  holder  of  the  bill 
of  lading  endorsed  by  the  consignor  in  blank,  to  make 
entry  (T.  D.  7890,  8110,  8807,  10150,  12412,  15207). 

to  a  person  or  "  assigns,"  that  person  or  any  assignee,  may 
make  entry  (id.). 

to  care  of  a  person,  such  person  cannot  make  entry.    But  if 

*The  Act  of  June  10,  1890,  known  as  the  "Customs  Administra- 
tive Act"  held  to  be  constitutional  (G.  A.  1342). 

160 


CUSTOMS  ADMINISTRATIVE  ACT.— Sec.  1.    161 

to  "A,"  New  York  direct,  for  *'B,"  Chicago,  "A"  may 

make  entry  (T.  D.  2762). 
to  resident  attorney  of  a  foreign  partnership,  such  attorney 

may  indorse  and  entitle  indorsee  to  make   entry  (T.  D, 

7890),    or    the    attorney    may    make    entry   under  T.    D. 

8490,  or  under  Section  2787,  Revised  Statutes  supra  (T.  U. 

9432). 
to  a  resident  of  the  United  States,  but  absent  from  the  port 

of  entry,  his  duly  authorized  agent  may  make  entrv  (T.  D, 

8420). 
to   a  domestic  corporation,  entry  may  be  made  by  proper 

corporate  officer  in   his    corporate   capacity,   but. not   as 

agent  (T.  D.  9001,  13037). 
to  a  foreign  corporation,  with  none  of  its  corporate  officers 

residing  in  the  United  States,  entry  cannot  be  made  by 

branch  of  such  corporation  or  otherwise  (T.  D.  7771,  7S10, 

7890,  10432,   14019.      Sections  2785-2787,  Revised  Statutes 

supra). 
to  a  banker  (named)  or  "  order  "^  for  advances,  such  banker 

may  transfer,  by  indorsement,  to  actual  importer  (T.  D. 

7810). 
to   the    '''agent''    of  a    railroad  company,  is  not  valid  for 

entry.     It  is  not  a  distinct  designation  of  the  consignee, 

for  any  emplyee  of  the  company  would  be  entitled  to  claim 

consigneeship  of  the  goods  (T.  D.  15602). 

3.  Where  consignee  refuses  to  enter  or  has  disappeared,  the 
consignor  cannot  make  entry,  and  the  goods  cannot  be  returned 
to  the  shipper  unless  the  consignee  makes  entry  for  exportation 
(T.  D.  7092,  1 1302,  14341).  But  the  mention  of  the  name  of  such 
consignee  in  the  invoice  does  not  impair  the  right  of  the  holder  of 
a  bill  of  lading  to  "  order  "  to  make  entry  (T.  D.  12895). 

4.  Real  and  pretended  consignees. — Merchandise  is  to  be 
regarded  as  the  property  of  the  person  to  whom  it  is  consigned, 
until  it  becomes  plainly  apparent  that  such  person  is  not  the 
real  consignee,  but  is  a  broker  or  forwarder,  or  one  who  has 
no  relation  to  the  transaction  except  to  act  as  an  interme- 
diate between  the  consignor  and  the  actual  consignee  for  the 
entry  of  the  goods.  In  that  case  the  government  should 
demand  ot  the  real  party  in  interest,  the  ultimate  consignee,  in 
reference  to  the  existence  of  any  other  invoice,  etc.  (Section 
16),  and  if  such  information  is  refused  then  entry  should  be  re^ 
refused  (T.  D.  11471;  G.  A.  2938),  and  the  provision  of  Section  2787 
Revised  Statutes  {supra)  should  be  enforcecj  whenever  an  entry 
is  made  on  bill  of  lading  consigned  to  any  person  other  than  the 
actual  owner  or  ultimate  consignee  of  the  merchandise  (T.  D. 
12412);  but  brokers  who  act  as  agents  to  deliver  goods  to  the  con- 
sumers may  be  regarded  as  the  ultimate  consignees  for  customs 
purposes  (T.  D.  11903). 

5.  Merchandise  not  entered  within  the  period  allowed  by  law 
for  the  discharge  of  cargo,  will  be  taken  possession  of  by  the 
collector  as  unclaimed  (Reg.  1892,  Art.  275,  Sections  2789,  2926, 
2966,  Revised  Statutes,  supra), 

6.  Customs  Agents  of  railroads  at  frontier  ports  may  make 
entry  of  goods  consigned  to  them  by  invoice  or  manifest  without 
oath  other  than  of  the  agent  (T.  D.  8811,  11816). 

7.  Bills  of  lading  stamped  '''' not  negotiable,''  in  the  hands  of 

11 


162  ACT  OF  JUNE  10,  1890.— Sec.  2. 

the  proper  holders,  are  accepted  for  entry  (T.  D.  7955). 

For  entries  by  partnerships,  and  by  powers  of  attorney,  see  Act 
June  20,  1876  and  notes,  supra. 

For  entries  for  immediate  transportation,  see  Act  June  loth, 
1S80,  Section  2  and  notes,  supra. 

For  entries  of  wrecked  goods,  see  Section  2928  Revised  Statutes 
and  notes,  supra. 

Regulations  in  T.  D.  13709,  14255. 

InvoiciBS— number  required— currencies  in— who  to  si^n. 

Sec.  2.  That  all  invoices  of  imported  mercliandise  shall 
be  made  out  in  the  currency  of  the  place  or  country  from 
whence  the  importations  shall  be  made  or  if  purchased  in 
the  currency  actually  paid  therefor,  shall  contain  a  correct 
description  of  such  merchandise,  and  shall  be  made  in 
triplicate  or  in  quadruplicate  in  case  of  merchandise 
intended  for  immediate  transportation  without  appraise- 
ment, and  signed  by  the  person  owning  or  shipping  the 
same,  if  the  merchandise  has  been  actually  purchased,  or 
by  the  manufacturer  or  owner  thereof,  if  the  same  has 
been  procured  otherwise  than  by  purchase,  or  by  the  duly 
authorized  agent  of  such  purchaser,  manufacturer,  or 
owner.  {See  §2837  Revised  Statutes,  and  §4,  Act  June  10, 
1880,  supra. ^ 

1.  The  value  of  foreign  moneys  in  invoices  is  to  be  computed 
according  to  the  value  of  the  standard  coins  as  proclaimed  by  the 
Secretary  of  the  Treasury  under  the  provisions  of  Section  25,  Act 
Aug.  28,  1894, /»6>^/,  regardless  of  the  value  of  any  paper  currencies 
(T.  D.  10453;  G.  A.  211)  and  the  values  so  fixed  are  conclusive, 
and  all  parties  interested  are  bound  thereby,  and  the  collector's 
decision  in  accordance  therewith  is  not  subject  to  protest  nor 
review  by  court.  If  any  error  in  adopting  a  wrong  standard,  rule, 
or  mode  of  computation,  or  in  any  other  way,  is  "alleged  to  have 
been  committed,  there  is  but  one  method  of  correction,  that  is,  to 
appeal  to  the  Department  itself.  *  *  *  the  whole  subject  is 
confided  by  the  law  exclusively  to  the  jurisdiction  of  the  executive 
officers  charged  with  the  duty,  and  their  action  cannot  be  other- 
wise questioned  (U.  S.  vs.  Klingenberg,  153  U.  S.,  102  affirming 
Hedden  vs.  Merritt,  115  U.  S.  25;  G.  A.  2716,  2732).  In  every  case 
where  an  invoice  is  made  out  in  a  depreciated  currency,  as  com- 
pared with  the  coin  standard,  the  consul  will  certify  the  per- 
centage of  depreciation  (T.  D.  11314,  11609,  11625,  11661,  11800, 
14287,  14957;  G.  A.  1813),  and  where  such  invoices  are  not  so 
accompanied  by  consular  certificate  entry  may  be  permitted 
under  bond  to  produce  the  certificate,  and  such  cases  must  be 
reported  to  the  department  (T.  D.  15060). 

Rulings  on  Currencies.  Austria,  T.  D.  11641,  12577,  13422,  13474, 
13495,  14270.  France,  T.  D.  13041.  Italy,  T.  D.  12740,  13511. 
Persia,  G.  A.  2510.  Russia,  T.  D.  11800,  G.  A.  1274.  Spain,  T.  D. 
1 1809. 

2.  Where  invoices  specify  values  in  more  than  one  currency,  the 
currency  of  the  country  from  whence  the  importation  is  made  is 
the  basis  of  dutiable  value  (T.  D.  11273,  affirming  G.  A.  211;  see 
also  T.  D.  10218,  11641).  In  the  case  of  purchased  goods,  entry 
must  be  made  in  the  currency  actually  paid  for  the  goods,  as  the 
section  provides  (G.  A.  2210,  held  for  review;  T.  D.  14280). 

3.  Pro  forma   invoices   are   binding  on   the   importer,   and  no 


CUSTOMS  ADMINISTRATIVE  ACT.— Sec.  3.    163 

reduction  can  be  made  from  entered  value  for  difference  in  cur- 
rency or  rate  in  certified  invoice  (G.  A.  1787).  For  immediate 
transportation  entry  a  pro  forma  invoice  is  binding  only  when 
used  for  entry  at  final  port  (G.  A.  262,  968,  see  note  2  to  Section  4). 

4.  Description  of  the  goods  must  be  correctly  given  in  the 
invoice  and  importers  are  held  to  the  invoice  statement,  and  pro- 
tests are  of  no  avail  where  goods,  claiming  to  differ  from  invoice 
description,  have  passed  out  of  the  possession  of  the  Government 
(G.  A.  1643,  see  note  i  (h)  to  Section  14). 

5.  No  allowance  can  be  made  for  depreciation  of  currency  in 
case  of  shipments  valued  at  less  than  |ioo  (which  do  not  require, 
consular  invoice  for  entry)  unless  accompanied  by  consular  cer- 
tificate of  depreciation  (T.  D.  15435). 

6.  Consignment  of  goods,  procured  otherwise  than  by  purchase, 
from  many  manufacturers,  cannot  be  embraced  in  a  single  invoice 
(T.  D.  13711). 

Declaration  to  the  invoice  at  or  before  shipment  of  tlie  ^oods. 

Sec.  3.  That  all  such  invoices  shall,  at  or  before  the 
shipment  of  the  merchandise,  be  produced  to  the  consul, 
vice  consul,  or  commercial  agent  of  the  United  States  of 
the  consular  district  in  which  the  merchandise  was  manu- 
factured or  purchased  as  the  case  may  be,  for  export  to  the 
United  States,  and  shall  have  indorsed  thereon,  when  so 
produced,  a  declaration  signed  by  the  purchaser,  manufac- 
turer, owner,  or  agent,  setting  forth  that  the  invoice  is  in 
all  respects  correct  and  true,  and  was  made  at  the  place 
from  which  the  merchandise  is  to  be  exported  to  the 
United  States;  that  it  contains,  if  the  merchandise  was  ob- 
tained by  purchase,  a  true  and  full  statement  of  the  time 
when,  the  place  where,  the  person  from  whom  the  same 
was  purchased,  and  the  actual  cost  thereof  and  of  all  charges 
thereon,  as  provided  by  this  act;  and  that  no  discounts, 
bounties,  or  drawbacks  are  contained  in  the  invoice  but 
such  as  have  been  actually  allowed  thereon;  and  when  ob- 
tained in  any  other  manner  than  by  purchase,  the  actual 
market  value  or  wholesale  price  thereof  at  the  time  of  ex- 
portation to  the  United  States  in  the  principal  markets  of 
the  country  from  whence  exported;  that  such  actual  mar- 
ket value  is  the  price  at  which  the  merchandise  described 
in  the  invoice  is  freely  offered  for  sale  to  all  purchasers  in 
said  markets,  and  that  it  is  the  price  which  the  manufac- 
turer or  owner  making  the  declaration  would  have  received, 
and  was  willing  to  receive,  for  such  merchandise  sold  in 
the  ordinary  course  of  trade,  in  the  usual  wholesale  quan- 
tities, and  that  it  includes  all  charges  thereon  as  provided 
by  this  act ;  and  the  actual  quantity  thereof ;  and  that  no 
different  invoice  of  the  merchandise  mentioned  in  the  in- 
voice so  produced  has  been  or  will  be  furnished  to  any  one. 
If  the  merchandise  was  actually  purchased,  the  declaration 
shall  also  contain  a  statement  that  the  currency  in  which 
such  invoice  is  made  out  is  that  which  was  actually  paid 


164  ACT  OF  JUNE  10,  1890.— Sec.  4. 

for  the  merchandise  by  the  purchaser.     (See  §§2844,  2855, 
R.  S.  supra  and  §8  of  this  Act.) 

1.  Declarations  may  be  made  by  actual  purchasers  or  their  agents, 
exporters  or  their  agents,  sellers,  commission  merchants,  but 
must  be  made  as  agents,  not  as  owners  (T.  D.  3901,  3943,  8415, 
9599,  10210,  10614,  12749,)  or  banker  who  has  advanced  money  on 
the  goods  and  holds  bill  of  lading,  issued  in  his  name  alone,  may 
make  the  declaration  (T.  D.  12611). 

Consular  Certificates. — Several  invoices  for  one  consignee  for 
goods  purchased  in  one  consular  district,  and  shipped  in  one 
consignment,  may  be  embraced  in  one  consular  certificate  (T.  D. 
9599,  12602),  but  goods  ''procured  otherwise  than  by  purchase'' 
must  have  separate  invoice  for  each  lot  and  signed  by  the  manu- 
facturer, owner,  or  agent  (T.  D.  13711). 

Where  merchandise  is  purchased  in  Dublin  and  shipped  from 
Spain  to  the  United  States  via  England,  the  invoice  should  be 
certified  by  the  consul  at  Dublin,  the  place  of  purchase  (T.  D. 
14954). 

At  ports  where  there  are  no  cosuls  the  declaration  may  be 
taken  before  two  reputable  merchants  (T.  D.  3775,  11965,  14874, 
Sec.  2844,  Revised  Statutes,  supra). 

2.  While  this  section  provides  that  the  invoice  must  be  presented 
to  the  consul  for  verification  ''at  or  before'"  the  shipment,  it  is 
entirely  within  the  discretion  of  the  consul  to  investigate  the  bo7ia 
fide  of  the  transaction  and  to  verify  the  actual  shipment  of  the 
goods  before  he  signs  the  invoice  (T.  D.  15604).  And  consuls 
should  refuse  to  certify  invoices  presented  after  shipment,  except 
in  the  cases  provided  for  in  Article  637,  Consular  Regulations, 
1888  (T.  D.  15616). 

Consular  invoices  required   on  entry   of  merchandise— Affi- 
davit explaining  its  absence— Pro  forma  invoices. 

Sec.  4.  That,  except  in  case  of  personal  effects  accom- 
panying the  passenger,  no  importation  of  any  merchandise 
exceeding  one  hundred  dollars  in  dutiable  value  shall  be 
admitted  to  entry  without  the  production  of  a  duly-certified 
invoice  thereof  as  required  by  law,  or  of  an  affidavit  made 
by  the  owner,  importer,  or  consignee,  before  the  collector 
or  his  deputy,  showing  why  it  is  impracticable  to  produce 
such  invoice;  and  no  entry  shall  be  made  in  the  absence  of 
a  certified  invoice,  upon  affidavit  as  aforesaid,  unless  such 
affidavit  be  accompanied  by  a  statement  in  the  form  of  an 
invoice,  or  otherwise,  showing  the  actual  cost  of  such  mer- 
chandise, if  purchased,  or  if  obtained  otherwise  than  by 
purchase,  the  actual  market  value  or  wholesale  price 
thereof  at  the  time  of  exportation  to  the  United  States,  in 
the  principal  markets  of  the  country  from  which  the  same 
has  been  imported;  which  statement  shall  be  verified  b}^ 
the  oath  of  the  owner,  importer,  consignee,  or  agent 
desiring  to  make  entry  of  the  merchandise,  to  be  adminis- 
tered by  the  collector  or  his  deputy,  and  it  shall  be  lawful 
for  the  collector  or  his  deputy  to  examine  the  deponent 
under  oath  touching  the  sources  of  his  knowledge,  informa- 


CUSTOMS  ADMINISTRATIVE  ACT.— Sec.  4.    165 

tion,  or  belief  in  the  premises,  and  to  require  him  to  pro- 
duce any  letter,  paper,  or  statement  of  account,  in  his 
possession,  or  under  his  control,  which  may  assist  the 
officers  of  customs  in  ascertainining  the  actual  value  of 
the  importation  or  any  part  thereof;  and  in  default  of  such 
production  when  so  requested,  such  owner,  importer,  con- 
signee, or  agent  shall  be  thereafter  debarred  from  producing 
any  such  letter,  paper,  or  statement  for  the  purpose  of 
avoiding  any  additional  duty,  penalty,  or  forfeiture  incurred 
under  this  act,  unless  he  shall  show  to  the  satisfaction  of 
the  court  or  the  officers  of  the  customs,  as  the  case  may 
be,  that  it  was  not  in  his  power  to  produce  the  same  when 
so  demanded;  and  no  merchandise  shall  be  admitted  to 
entry  under  the  provisions  of  this  section  unless  the  col- 
lector shall  be  satisfied  that  the  failure  to  produce  a  duly 
certified  invoice  is  due  to  causes  beyond  the  control  of  the 
owner,  consignee,  or  agent  thereof:  Provided,  That  the 
Secretary  of  the  Treasury  may  make  regulations  by  which 
books,  magazines,  and  other  periodicals  published  and 
imported  in  successive  parts,  numbers,  or  volumes,  and 
entitled  to  be  imported  free  of  duty,  shall  require  but  one 
declaration  for  the  entire  series.  And  when  entry  of  mer- 
chandise exceeding  one  hundred  dollars  in  value  is  made 
by  a  statement  in  the  form  of  an  invoice  the  collector  shall 
require  a  bond  for  the  production  of  a  duly  certified  in- 
voice. {See  §§2847,  2848,  Revised  Statutes^  Act  June  20, 
1876,  supra,  Act  September  30,  1890,  post,  a7id  ^16  0/  this 
Act.) 

1.  Certified  invoices  for  entry. 

Merchandise,  whether  free  or  dutiable,  except  personal  bag- 
gage, exceeding  |ioo  in  dutiable  value,  cannot  be  admitted  to 
entry  without  duly  authenticated  invoice,  or  bond  for  its  produc- 
tion (T.  D.  13098,  14790.  Phelps  vs.  Siegfried,  142  U.  S.,  602),  and 
this  applies  also  to  importations  by  fnail  from  countries  having 
parcel  post  treaties  (T.  D.  13531,  Act  March  3,  1879).  No  allow- 
ance can  be  made  for  depreciation  of  currency  in  invoices  under 
|ioo  unless  accompanied  by  consular  certificate  of  depreciation 
(T.  D.  15435). 

Exceptions — Where  certified  invoices  not  required — 

not  required  for  goods,  dutiable  or  free,  in  transit  for  ex- 
portation, but  destination,  description  and  aggregate  value 
must  appear  by  invoice,  manifest  or  bill  of  lading  (T.  D. 
9378,  9619,  13901,  13913,  15348). 
nor  for  goods  shipped  between  ports  of  the  United  States 
through  foreign  territory.  Consular  endorsement  on  ves- 
sel's manifest  is  sufficient  (T.  D.  14346). 
nor  for  specie  transmitted  in  the  regular  method  of  foreign 
exchange  as  money.  Bill  of  lading  and  statement  is 
sufficient  (T.  D.  11895). 

2.  Pro  forma  invoices. 

"■Statement  in  for-in  of  an  invoice  ^^  when  received  for  entry. 
Are  only  received  where  it  has  become  impossible  to  produce  the 


166  ACT  OF  JUNE  10,  1890.— Skc.  5. 

consular  invoice  upon  which  the  goods  were  shipped,  and  if  the 
goods  are  deliberate!}'  shipped  without  such  invoice,  ■Si  pro  forma 
will  not  be  recived  (T.  D.  8360,  8389,  9742,  10115.)  The  pro  forma 
does  not  necessarily  have  to  be  made  out  abroad.  It  may  be 
made  by  the  importer  (T.  D.  4338). 

Where  the  dutiable  value  does  not  exceed  $100,  entry  may  be 
made  by  pro  forma  invoice,  without  bond  to  produce  consular 
invoice,  unless  the  collector  believes  the  importation  was  pur- 
posely broken  up  into  small  values  (T.  D.  10293,  10579,  ii457> 
12420,  12472,  12882.  Sec.  2859  Revised  Statutes,  supra).  But  such 
entry  does  not  dispense  with  the  necessity  for  an  appraisement 
(G.  A.  1915). 

Where  the  certified  invoice  contains  clerical  errors  entitling  the 
importer  to  relief,  although  such  error  may  not  be  "manifest," 
entry  may  be  permitted  upon  pro  forma  invoice  (T.  D.  13412). 

The  pro  forma  invoice  is  binding,  although  the  consular  invoice 
may  subsequently  show  a  lower  valuation  (T.  D.  10034,  G.  A.  198, 
1222),  or  may  show  a  different  currency  or  lower  basis  of  com- 
putation (G.  A.  1787).  But  the  consular  invoice  may  be  substituted 
before  the  entry  is  concluded  (T.  D.  15644).  The  pro  forma  is 
subject  to  the  provisions  of  Sec.  7,  similar  to  a  consular  invoice 
(G.  A.  198). 

Entry  hy  pro  forma  invoice  under  immediate  transportation  act 
(June  10,  1880,  supra)  is  not  binding  at  the  first  port  of  arrival, 
but  if  entry  is  made  at  final  port  of  delivery  under  pro  forma 
invoice  it  is  binding  (G.  A.  262,  968). 

3.  Entry  by  appraisement. 

Special  entry  by  appraisement  without  invoice  may  be  allowed 
with  the  approval  of  the  Secretary  of  the  Treasury,  where  goods 
are  invoiced  in  excess  of  market  value  by  foreign  manufacturer 
with  intent  to  defraud  the  importer  (Reg.  1892,  Art.  921). 

4.  Trust  companies  as  surety. 

A  corporation,  other  than  a  trust  company,  can  in  no  event  be 
accepted  as  surety  (T.  D.  11268,  11718).  See  Act  June  20,  1876, 
supra. 

Declarations  to  entry  by  owner,  importer,  consignee, 
or  agent— Forms  of. 

Sec.  5.  That  whenever  merchandise  imported  into  the 
United  States  is  entered  by  invoice,  one  of  the  following 
declarations,  according  to  the  nature  of  the  case,  shall  be 
filed  with  the  collector  of  the  port,  at  the  time  of  entry  by 
the  owner,  importer,  consignee,  or  agent;  which  decla- 
ration so  filed  shall  be  duly  signed  by  the  owner,  importer, 
consignee,  or  agent,  before  the  collector,  or  before  a  notary 
public  or  other  officer  duly  authorized  by  law  to  administer 
oaths  and  take  acknowledgments,  who  may  be  designated 
by  the  Secretary  of  the  Treasury  to  receive  such  decla- 
rations and  to  certify  to  the  identity  of  the  persons  making 
them,  under  regulations  to  be  prescribed  by  the  Secretary 
of  the  Treasury;  and  every  officer  so  designated  shall  file 
with  the  collector  of  the  port  a  copy  of  his  official  signa- 
ture and  seal:    Provided,  That  if  any  of  the  invoices  or 


CUSTOMS  ADMINISTRATIVE  ACT.— Sec.  5.    167 

bills  of  lading  of  any  merchandise  imported  in  any  one 
vessel,  which  should  otherwise  be  embraced  in  said  entry, 
have  not  been  received  at  the  the  date  of  entry,  the  decla- 
ration may  state  the  fact,  and  thereupon  such  merchandise 
of  which  the  invoices  or  bills  of  lading  are  not  produced 
shall  not  be  included  in  such  entry,  but  may  be  entered 
subsequently.  (See  §§2787,  2842,  2846.  2849  Revised 
Statutes;  Act  May  i,  1876;  Act  June  20,  1876,  supra;  Act 
September  30,  1890,  post;  note  2  to  %\  of  this  Act  and  notes 
to  this  section^  P<^S^  169.) 

Declaration  of  consignee,  importer,  or  agent. 

,  do  solemnly  and  truly  declare  that  I  am 


the  consignee  (importer  or  agent)  of  the  merchandise 
described  in  the  annexed  entry  and  invoice;  that  the  in- 
voice and  bill  of  lading  now  presented  by  me  to  the  col- 
lector of are  the  true  and  only  invoice  and 

bill  of  lading  by  me  received  of  all  the  goods,  wares,  and 

merchandise  imported  in  the whereof 

is   master,  from ,  for  account  of  any  person 

whomsoever  for  whom  I  am  authorized  to  enter  the  same; 
that  the  said  invoice  and  bill  of  lading  are  in  the  state  in 
which  they  were  actually  received  by  me,  and  that  I  do 
not  know  or  believe  in  the  existence  of  any  other  invoice 
or  bill  of  lading  of  the  said  goods,  wares,  and  merchandise; 
that  the  entry  now  delivered  to  the  collector  contains  a 
just  and  true  account  of  the  said  goods,  wares,  and  mer- 
chandise, according  to  the  said  invoice  and  bill  of  lading; 
that  nothing  has  been,  on  my  part,  nor  to  my  knowledge 
on  the  part  of  any  other  person,  concealed  or  suppressed, 
whereby  the  United  States  may  be  defrauded  of  any  part 
of  the  duty  lawfully  due  on  the  said  goods,  wares,  and 
merchandise;  that  the  said  invoice  and  the  declaration 
therein  are  in  all  respects  true,  and  were  made  by  the 
person  by  whom  the  same  purports  to  have  been  made; 
and  that  if  at  any  time  hereafter  I  discover  any  error  in 
the  said  invoice,  or  in  the  account  now  rendered  of  the 
said  goods,  wares,  and  merchandise,  or  receive  any  other 
invoice  of  the  same,  I  will  immediately  make  the  same 
known  to  the  collector  of  this  district.  And  I  do  further 
solemnly  and  truly  declare  that  to  the  best  of  my  knowl- 
edge and  belief  [insert  the  name  and  residence  of  the 
owner  or  owners]  is  [or  are]  the  owner  (or  owners)  of  the 
goods,  wares,  and  merchandise  mentioned  in  the  annexed 
entry;  that  the  invoice  now  produced  by  me  exhibits  the 
actual  cost  (if  purchased)  or  the  actual  market  value  or 
wholesale  price  (if  otherwise  obtained)  at  the  time  of  ex- 
portation to  the  United  States  in  the  principal  markets  of 
the   country  from  whence   imported   of  the   said   goods> 


1G8  ACT  OF  JUNE  10,  1890.— Sec.  5. 

wares,  and  mercliandise,  and  includes  and  specifies  the 
value  of  all  cartons,  cases,  crates,  boxes,  sacks,  and  cov- 
erings of  any  kind,  and  all  other  costs,  charges,  and  ex- 
penses incident  to  placing  said  goods,  wares,  and  mer- 
chandise in  condition,  packed  ready  for  shipment  to  the 
United  States,  and  no  other  or  different  discount,  bounty, 
or  drawback  but  such  as  has  been  actually  allowed  on  the 
same. 

Declaration  of  owner  in  cases  where  merchandise  has  been 
actually  purchased. 

I, do  solemnly  and  truly  declare  that  I  am 

the  owner  of  the  merchandise  described  in  the  annexed 
entry  and  invoice;  that  the  entry  now  delivered  by  me  to 

the  collector  of  contains  a  just  and  true  account  of 

all  the  goods,  wares,  and  merchandise  imported  by  or  con- 
signed to  me,  in  the whereof 

is  master,  from ;   that  the  invoice  and  entry  which 

I  now  produce  contain  a  just  and  faithful  account  of  the 
actual  cost  of  the  said  goods,  wares,  and  merchandise  and 
include  and  specifies  the  value  of  all  cartons,  cases,  crates, 
boxes,  sacks,  and  coverings  of  any  kind,  and  all  other 
costs,  charges,  and  expenses  incident  to  placing  said  goods, 
wares,  and  merchandise  in  condition,  packed  ready  for 
shipment  to  the  United  States,  and  no  other  discount,  draw- 
back, or  bounty  but  such  as  has  been  actually  allowed  on 
the  same;*  that  I  do  not  know  nor  believe  in  the  existence 
of  any  invoice  or  bill  of  lading  other  than  those  now  pro- 
duced by  me,  and  that  they  are  in  the  state  in  which  I 
actuall}^  received  them.  And  I  further  solemnly  and  truly 
declare  that  I  have  not  in  the  said  entry  or  invoice  con- 
cealed or  suppressed  anything  whereby  the  United  States 
may  be  defrauded  of  any  part  of  the  duty  lawfully  due  on 
the  said  goods,  wares,  and  merchandise;  that  to  the  best 
of  my  knowledge  and  belief  the  said  invoice  and  the  decla- 
ration thereon  are  in  all  respects  true,  and  were  made  by 
the  person  by  whom  the  same  purports  to  have  been  made; 
and  that  if  at  any  time  hereafter  I  discover  any  error  in 
the  said  invoice  or  in  the  account  now  produced  of  the 
said  goods,  wares,  and  merchandise,  or  receive  any  other 
invoice  of  the  same,  I  will  immediately  make  the  same 
known  to  the  collector  of  this  district. 

Declaration  of  manufacturer  or  owner  in  cases  where  mer- 
chandise has  not  been  actually  purchased. 

I, ,  do  solemnly  and   truly  declare  that  I 

am  the  owner  (or  manufacturer)  of  the  merchandise 
described  in  the  annexed  entry  and  invoice;  that  the  entry 
now  delivered  by  me  to  the  collector  of  contains  a 


CUSTOMS  ADMINISTRATIVE  ACT.— Skc.  5.  169 

just  and  true  account  of  all  the  goods,  wares,  and  merchan- 
dise imported  by  or  consigned  to  me  in  the ,  whereof 

is  master,  from  ;    and   that  the  said 

goods,  wares,  and  merchandise  were  not  actually  bought 
by  me,  or  by  ray  agent,  in  the  ordinary  mode  of  bargain 
and  sale,  but  that  nevertheless  the  invoice  which  I  now 
produce  contains  a  just  and  faithful  valuation  of  the  same, 
at  their  actual  market  value  or  wholesale  price,  at  the 
time  of  exportation  to  the  United  States,  in  the  principal 
markets  of  the  country  from  whence  imported  for  my  ac- 
count (or  for  account  of  myself  or  partners);  that  such 
actual  market  value  is  the  price  at  which  the  merchandise 
described  in  the  invoice  is  freely  offered  for  sale  to  all 
purchasers  in  said  markets,  and  is  the  price  which  I  would 
have  received  and  was  willing  to  receive  for  such  mer- 
chandise sold  in  the  ordinary  course  of  trade  in  the  usual 
wholesale  quantities;  that  the  said  invoice  contains  also  a 
just  and  faithful  account  of  all  the  cost  of  finishing  said 
goods,  wares,  and  merchandise  to  their  present  condition, 
and  includes  and  specifies,  the  value  of  all  cartons,  cases, 
crates,  boxes,  sacks,  and  coverings  of  any  kind,  and  all 
other  costs  and  charges  incident  to  placing  said  goods, 
wares,  and  merchandise  in  condition  packed  ready  for 
shipment  to  the  United  States,  and  no  other  discount, 
drawback,  or  bounty  but  such  as  has  been  actually  allowed 
on  the  said  goods,  wares,  and  merchandise;  that  the  said 
invoice  and  the  declaration  thereon  are  in  all  respects 
true,  and  were  made  by  the  person  by  whom  the  same 
purports  to  have  been  made;  that  I  do  not  know  nor  be- 
lieve in  the  existence  of  any  invoice  or  bill  of  lading  other 
than  those  now  produced  by  me,  and  that  they  are  in  the 
state  in  which  I  actually  received  them.  And  I  do  further 
solemnly  and  truly  declare  that  I  have  not  in  the  said 
entry  or  invoice  concealed  or  suppressed  anything  whereby 
the  United  States  may  be  defrauded  of  any  part  of  the 
duty  lawfully  due  on  the  said  goods,  wares,  and  merchan- 
dise; and  that  if  at  any  time  hereafter  I  discover  any  error 
in  the  said  invoice,  or  in  the  account  now  produced  of  the 
said  goods,  wares,  and  merchandise,  or  receive  any  other 
invoice  of  the  same,  I  will  immediately  make  the  same 
known  to  the  collector  of  this  district. 

1.  Consignees'  declaration  must  be  signed  before  a  duly  author- 
ized officer  at  the  port  where  the  merchandise  has  arrived,  and  at 
the  time  of  entry,  and  not  before  (T.  D.  8917,  10036). 

The  declaration  may  be  certified  to  by  surveyors  or  their  depu- 
ties, as  well  as  by  collectors  and  their  deputies,  or  by  a  notary 
public  (T.  D.  10120,  10121,  10175).  Notaries  cannot  act  for  use  at 
any  port  other  than  that  at  which  they  reside,  unless  specially 
authorized  in  each  particular  case  (T.  D.  10108,  10151,  12756,  14582, 
15004). 

No  entry  can  be  legally  made  of  goods   consigned  to  non-resi- 


170  ACT  OF  JUNE  10,  1890.— Secs.   6-7. 

dents  of  the  United  States  and  declarations  cannot  be  filed  by 
such  persons  (T.  D.  14019). 

Attorneys  cannot  make  declarations  in  the  name  of  the  princi- 
pals. They  can,  however,  make  declarations  as  consignee  and 
give  bond  to  produce  oath  or  declaration  of  owner  (T.  D.  13279, 
15200). 

2.  Entries  for  consumption  may  be  completed  on  the  posting  in 
the  custom-house  of  the  vessel's  arrival  (T.  D.  12089,  12419),  but 
entries  for  warehouse  shall  not  be  passed  before  the  date  is  noted 
thereon  of  the  entry  at  the  custom-house  of  the  importing  vessel 
(T.  D.  12419). 

3.  Entries  or  declarations  made  by  owners  not  residing  at  the 
port  where  the  goods  are  delivered: 

Where  the  vessel  enters  first  at  another  port  and  declarations 
are  taken  at  that  port  by  the  owner  of  goods  on  board,  destined 
to  another  port,  such  declarations  may  be  received  for  entry  at 
the  port  of  delivery  immediately  after  the  vessel  has  arrived  in 
port  and  made  her  preliminary  entry. 

Where  the  vessel  arrives  direct  from  a  foreign  port  and  makes 
entry  through  the  officer  designated  under  Act  June  5,  1894,  the 
declaration  may  be  received  for  entry  before  the  master  of  the 
vessel  reports  to  the  custom-house  and  deposits  his  manifest  (T. 
D.  15593)- 

4.  Customs  officers  cannot  act  as  agents  for  importers  for  cus- 
tom-house business  (T.  D.  1325,  10036),  but  may  prepare  entry 
papers  for  immigrants  and  small  importers  without  charge  (T. 
D.  8207,  14496),  and  may  send  certificates  of  exportation,  of  non- 
delivery, etc.,  to  non-residents  on  application  (T.  D.  11286,  11454). 

5.  False  statement  under  declarations  must  be  prosecuted  under 
section  9  (T.  D.  12412). 

Penalty  for  making  false  declaration. 

Sec.  6.  That  any  person  who  shall  knowingly  make  any 
false  statement  in  the  declarations  provided  for  in  the  pre- 
ceding section,  or  shall  aid  or  procure  the  making  of  any 
such  false  statement  as  to  any  matter  material  thereto, 
shall,  on  conviction  thereof,  be  punished  by  a  fine  not  ex- 
ceeding five  thousand  dollars,  or  by  imprisonment  at  hard 
labor  not  more  than  two  years,  or  both,  in  the  discretion  of 
the  court :  Provided,  That  nothing  in  this  section  shall  be 
construed  to  relieve  imported  merchandise  from  forfeiture 
by  reason  of  such  false  statement  or  for  any  cause  elsewhere 
provided  by  law.  {See  §22  of  this  Act;  §§2840,  5292,  iv!.  5. 
supra.) 

Addition  to  invoice  to  make  market  value  of  goods  actually 
purchased.— Additional  duty  or  forfeiture  for  undervalua- 
tion.—Invoice  or  entered  value  is  the  minimum  limit  for 
assessment  of  duty. 

Sec.  7.  That  the  owner,  consignee,  or  agent  of  any  im- 
ported merchandise  which  has  been  actually  purchased, 
may,  at  the  time  when  he  shall  make  and  verify  his  written 


CUSTOMS  ADMINISTRATIVE  ACT.— Sec.  7.    171 

entry  of  such  merchandise,  but  not  afterwards,  make  such 
addition  in  the  entry  to  the  cost  or  value  given  in  the  in- 
voice, or  pro  forma  invoice,  or  statement  in  form  of  an  in- 
voice, which  he  shall  produce  with  his  entry,  as  in  his 
opinion  may  raise  the  same  to  the  actual  market  value  or 
wholesale  price  of  such  merchandise  at  the  time  of  expor- 
tation to  the  United  States,  in  the  principal  markets  of  ihe 
country  from  which  the  same  has  been  imported  ;  but  no 
such  addition  shall  be  made  upon  entry  to  the  invoice 
value  of  any  imported  merchandise  obtained  otherwise  than 
by  actual  purchase  ;  and  the  collector  within  whose  district 
any  merchandise  ma}^  be  imported  or  entered,  whether  the 
same  has  been  actually  purchased  or  procured  otherwise 
than  by  purchase,  shall  cause  the  actual  market  value  or 
wholesale  price  of  such  merchandise  to  be  appraised  ;  and 
if  the  appraised  value  of  any  article  of  imported  merchan- 
dise shall  exceed  by  more  than  ten  per  centum  the  value 
declared  in  the  entry,  there  shall  be  levied,  collected,  and 
paid,  in  addition  to  the  duties  imposed  b}'  law  on  such 
merchandise,  a  further  sum  equal  to  two  per  centum  of  the 
total  appraised  value  for  each  one  per  centum  that  such 
appraised  value  exceeds  the  value  declared  in  the  entry  ; 
and  the  additional  duties  shall  only  apply  to  the  particular 
article  or  articles  in  each  invoice  which  are  undervalued  ; 
and  if  such  appraised  value  shall  exceed  the  value  declared 
in  the  entry  more  than  forty  per  centum,  such  entry  may 
be  held  to  be  presumptively  fraudulent,  and  the  collector 
of  customs  may  seize  such  merchandise  and  proceed  as  in 
cases  of  forfeiture  for  violations  of  the  customs  laws  ;  and 
in  any  legal  proceedings  which  may  result  from  such  seiz- 
ure the  fact  of  such  undervaluation  shall  be  presumptive  evi- 
dence of  fraud,  and  the  burden  of  proof  shall  be  on  the  claim- 
ant to  rebut  the  same,  and  forfeiture  shall  be  adjudged  unless 
he  shall  rebut  said  presumption  of  fraudulent  intent  by 
sufficient  evidence  :  Provided,  That  the  forfeitures  provided 
for  in  this  section  shall  apply  to  the  whole  of  the  merchan- 
dise or  the  value  thereof  in  the  case  or  package  containing 
the  particular  article  or  articles  in  each  invoice  which  are 
undervalued  :  And  provided  further,  That  all  additional 
duties,  penalties,  or  forfeitures,  applicable  to  merchandise 
entered  by  a  duly  certified  invoice  shall  be  alike  applicable 
to  goods  entered  by  a  pro  forma  invoice  or  statement  in 
form  of  an  invoice.     The  duty  shall  not,  however,  be  as- 


172  ACT  OF  JUNE  10,  1890.— Skc.  7. 

sessed  upon  an  amount  less  than  the  invoice  or  entered 
value.  {See  §§2840,  2948,  Revised  Statutes ;  §1,  Act  March 
3,  1875,  ^«^§2i,  Act  June  22,  1874,  supra.) 


Note 

(c)  how  the  duty  is  assessed. 

(d)  cases  where  the  duty  accrues. 

(e)  cases  where  the  duty  does  not 

accrue 

6.  Seizure    and  forfeiture    for    under- 

valuation. 

7.  Remedies. 

8.  Clerical  errors  in  invoices,  etc. 

(a)  general  provisions. 

(b)  errors  corrected. 

(c)  errors,  so-called,  not  corrected. 


Note 

1.  The  Basis  of  assessment  for  duties. 

(a)  values. 

(b)  quantity  and  weight. 
3.  The  entered  value. 

3.  Addition  in  entry  to  value  of  goods 

actually  purchased. 

4.  Ascertainment  of  dutiable  value  — 

appraisement. 

5.  The  additional  duty  for  under-valu- 

ation. 

(a)  the  nature  of  the  duty. 

(b)  the  class  of  goods   subject  to 

the  duty. 

1.  The  basis  of  assessment  for  duties. 

(a)  Values.  The  duty  shall  not  be  assessed  upon  an  amount 
less  than  the  invoice  or  "entered  value"  which  controls  the 
collector  in  the  assessment  of  the  duty.  The  appraiser,  however, 
is  not  prevented  by  this  provision  from  returning  a  less  value  than 
the  invoice  (T.  D.  10065;  G.  A.  316,  871).  The  value  at  the  date 
of  exportation  to  the  United  States  is  that  which  establishes  the 
basis  of  appraisements  (Reg.  1892,  Art.  302),  and  the  dutiable  value 
or  determined  value  of  merchandise  subject  to  ad  valorem  duty 
is  legally  based  upon  and  derived  from  three  separate  valuations — 
the  "invoice  value,"  the  "entered  value,"  and  the  "  appraised 
value,"  and  whichever  one  of  these  values  shall  prove  to  be  the 
greatest  must  be  taken  and  held  to  be  the  dutiable  value  (T.  D. 
9714). 

(b)  Quantity  and  Weight.  Duties  must  be  assessed  on  the 
actual  quantity  or  weight  arriving  in  the  country  (T.  D.  5974, 
9305,  and  Supreme  Court  cases  there  cited  ;  also  T.  D.  10177, 
12198;  G.  A.  2604),  for  no  merchandise  which  does  not  arrive  in 
a  port  of  entry  can  be  treated  as  "imported"  (T.  D.  12184).  For 
damage  allowances  see  Section  23  of  this  act.  Section  2984  Revised 
Statutes  supra,  and  note  to  paragraph  244  "  Schedule  "  page  449. 
For  short  shipment  and  goods  deficient  see  Section  2,921  Revised 
Statutes  supra. 

Rules  for  computing  value  on  weight :  If  the  goods  are  invoiced 
at  a  price  per  pound  or  ton,  then  such  price  shall  be  the  unit  of 
"invoice  or  entered  value"  to  which  the  section  refers,  and  the 
appraised  value  cannot  be  less,  but  may  be  advanced  beyond  such 
unit  of  value  (T.  D.  4502,  8159,  9305). 

Where  a  lump  sum  is  paid  for  the  goods,  without  regard  to  the 
number  of  pounds  or  tons  landed,  then  "  duty  shall  not  be  levied 
upon  an  amount  less  than  that  of  the  invoice  or  entered  value." 
(T.  D.  8591,  9305,  10177.) 

Where  deficiency  of  weight  by  evaporation  enhances  the  value 
proportionately,  the  dutiable  value  may  be  obtained  by  dividing 
the  total  entered  value  by  the  number  of  pounds  landed,  and  the 
appraiser  will  make  a  corresponding  addition  to  invoice  value. 
(T.  D.  9305,  G.  A.  245.) 

A  trade  custom  of  estimating  weight  cannot  be  considered  as 
against  actual  weight  (G.  A.  2382). 

2.  The  entered  value. 

The  law  requires  the  owner,  consignee,  or  agent,  to  enter  his 
merchandise  at  the  invoice  value  thereof,  and  under  this  section 
permits  him  to  make  addition  in  the  entry  to  the  value  of  goods 


CUSTOMS  ADMINISTRATIVE  ACT.— Sec.  7.    173 

'•  actually  purchased,''''  but  does  not  permit  any  deduction  there- 
from. The  legal  entered  value,  therefore,  must  be  either  the 
invoice  value  alone,  or  that  value  plus  the  addition  in  the  entry 
(T.  D.  9714),  and  the  importer  is  bound  by  values  specified  in 
invoices  and  entries,  and  the  latter  is  complete  after  declaration 
thereto,  and  cannot  thereafter  be  either  amended  or  withdrawn. 
(T.  D.  4335,  5645,  5692,  7875,  14770;  G.  A.  316.  See  note  2,  Section 
4  for  effect  of  entry  by  pro  fortna  invoice  ;  note  8  under  this  sec- 
tion for  correction  of  errors  in  invoices,  entries,  or  liquidation). 

3.  Addition   in    entry   to   value   of   goods  actually   pur- 

chased. 

"■Actually  purchased''''  refers  only  to  purchases  by  or  for  the 
importer  who  enters  the  goods  and  makes  the  declaration  as 
"owner  by  actual  purchase."  It  does  not  relate  to  independent 
transactions  in  a  foreign  country  where  the  goods  are  purchased 
by  foreigners  and  sent  to  the  United  States  for  their  account. 
(T.  D.  1139;  G.  A.  1199,  1567,  1801,  2489.) 

The  addition  to  value  must  be  made  "  at  the  time  of  entry,  but 
not  afterwards,"  and  any  information  furnished  voluntarily  and 
in  good  faith  as  to  the  market  value  after  entry  has  no  bearing  to 
avoid  the  additional  duty  (T.  D.  3788,  8954,  9991;  G.  A.  182),  and 
the  addition  must  be  made  on  the  entry  in  a  manner  to  guide  the 
liquidating  officer,  and  not  mere  marks  to  indicate  an  intention 
to  advance  the  value  (G.  A.  1802). 

The  effect  of  making  the  addition  sufficient  to  make  market 
value  only  releases  the  importer  from  the  imposition  of  the  addi- 
tional duty  for  under-valuation,  and  does  not  condone  or  excuse 
the  offense  of  invoicing  goods  at  fraudulent  prices  (T.  D.  8013). 

Additions  made  under  duress  — The  addition  must  be  made 
voluntarily  by  the  importer,  free  from  any  moral  duress  or  influ- 
ence on  part  of  customs  officials  (G.  A.  2042 ;  T.  D.  9752,  citing 
opinion  in  extensio,  Robertson  vs.  Frank,  132  U.  S.  17;  G.  A. 
2042).  Where  an  invoice  is  not  in  due  form,  entry  may  be  required 
on  pro  forma  invoice,  but  additions  to  value,  in  any  shape,  can- 
not be  made  a  condition  of  entry  (G.  A.  2346,  2347),  and  custorns 
officers  will  not  question  values  or  omissions  of  charges,  etc.,  in 
entries  (T.  D.  14674). 

Where  importer  advances  value  to  conform  to  a  former  ap- 
praisement of  similar  goods  pending  the  board's  decision  on  said 
appraisement,  it  is  not  an  example  of  duress  in  case  the  board 
does  not  sustain  the  re-appraisement  (G.  A.  2470). 

The  privilege  of  adding  to  value  has  no  field  for  operation  where 
duties  are  specific  only  not  dependent  upon  value  (T.  D,  12074). 

4.  Ascertainment  of  dutiable  value — appraisement. 

The  appraising  officers  may  adopt  any  reasonable  and  proper 
means  of  ascertaining  the  dutiable  value  of  imported  merchan- 
dise, and  they  are  to  determine  the  country  of  export  and  the 
principal  market  thereof.  (See  Sections  10,  11,  13,  19,  and  notes 
to  this  act;  note  i  (a)  and  note  5  (b)  to  this  section). 

Appraisers  will  notify  the  consul  what  action  was  taken  on  any 
invoice  upon  which  the  consul  had  noted  an  opinion  as  to  the 
value  of  the  goods,  and  in  all  cases  where  invoice  values  are  suc- 
cessfully advanced  the  respective  consul  will  be  notified  (T.  D. 
12283),  and  reports  from  consuls  should  be  used  in  appraisals  to 
make  such  reports  admissible  in  evidence  in  case  of  suit.  (Auff- 
mordt  vs.  Hedden,  137  U.  S.  310.) 

5.  The  additional  duty  for  under-valuation. 

(a)   The  nature  of  the  duty. — It  is  not  a  penal  duty,  or  in  the 


174  ACT  OF  JUNE  10,  1890.— Sec.  7. 

nature  of  a  punishment  for  an  offense,  and  the  Secretary  of  the 
Treasury  has  no  power  to  remit  the  same  (T.  D.  7308,  7583,  8013, 
13941),  unless  it  accrued  by  reason  of  manifest  clerical  errors 
(T,  D.  7973,  note  ^post).  It  becomes  a  part  of  the  regular  duty  and 
no  power  but  Congress  can  remit  it  (T.  D.  2596,  15599).  It  is  a 
personal  debt  and  is  not  impaired  by  the  goods  having  left  the 
possession  of  the  importer  (T.  D.  3435),  nor  in  case  the  goods  are 
exported  for  drawback,  for  the  additional  duty  cannot  be  refunded 
as  drawback  (T.  D.  11754,  opinion  Attorney-General):  Nor  does 
the  remission  of  duty  on  goods  destroyed  by  casualty  under  Sec. 
2984,  Revised  Statutes,  include  this  additional  duty.  (T.  D.  15102). 
But,  if  necessary  to  protect  the  revenue,  the  goods  under-valued, 
or  the  whole  or  part  of  the  invoice  or  importation  shall  be  held 
until  payment  of  the  duty  (T.  D.  6369,  7583;  see  also  T.  D.  99 
for  lien  for  duty  citing  Harris  vs.  Dennie,  3  Peters  302). 

(b)  The  class  of  goods  subject  to  the  duty. — All  goods,  the 
appraised  value  of  which  shall  exceed  the  value  declared  in  the 
entry  by  lo^  are  subject  to  the  duty  irrespective  of  the  rate  of 
duty  levied  thereon  (T.  D.  11806),  and  as  only  goods  paying 
an  ad  valorem  rate  of  duty,  or  a  duty  based  upon  value,  are 
appraised,  no  other  class  of  goods  are  subject  to  the  duty  (T.  D. 
4232,  12074);  whether  the  entry  is  by  certified  invoice  or  pro  forma 
invoice  the  duty  attaches  for  under-valuation  (T.  D.  9544;  G.  A. 
198);  but  where  the  appraiser  does  not  advance  the  value  at  time 
of  appraisal  when  entry  is  made  by  pro  forma  invoice  and  the 
certified  invoice  subsequently  received  shows  the  advance  in 
value,  the  duty  does  not  accrue.  (Reg.  1892,  Art.  892;  see  also 
T.  D.  10598,  1 1507). 

(c)  How  the  duty  is  assessed. — The  duty  is  assessed  upon  the 
appraised  value  only,  and  not  upon  charges  and  commissions 
(T.  D.  13941.  Sampson  vs.  Peaslee,  2oHow^ard,  571,  Passavant  z/j. 
U.  S.,  148,  U.  S.,  214),  and  upon  the  individual  article  or  articles 
so  under-valued  in  each  invoice  (T.  D.  8703,  10593),  and  for  each 
one  per  cent,  of  the  advance  over  entered  value,  but  not  for  frac- 
tional parts  of  one  per  cent.  (T.  D.  10158;  G.  A.  912),  but  an  ad- 
vance in  value  by  only  a  fraction  over  \o%  incurs  the  additional 
duty  (G.  A.  832). 

(d)  Cases  where  the  duty  accrues.— ^\\\{\n  the  limits  stated 
in  tiote  (b),  the  duty  accrues  in  the  following  cases  : 

accrues  where  the  appraised  value  removes  an  article  from  a 
purely  specific  to  an  ad  valorem  duty,  for  example:  Cotton 
cloth,  paragraphs  252-256  (G.  A.  2004). 

accrues  where  the  value  is  reduced  by  the  importer  deduct- 
ing discounts  which  do  not  appear  in  the  invoice,  although 
a  so-called  corrected  consular  invoice  is  subsequently 
produced  with  the  discounts  deducted  (T.  D.  10031). 

accrues  where  goods  are  invoiced  by  the  package  or  other 
undefined  quantity  and  the  value  of  the  actual  contents  is 
sufficiently  advanced,  notwithstanding  it  be  alleged  that 
the  diff'erence  arises  from  excess  of  quantity  (Reg.  1892, 
Art.  895;  G.  A.  2842). 

accrues  where  the  importer  fails  to  include  in  the  entered 
value  any  element  of  value  appearing  in  the  invoice, 
which  being  added  by  the  appraiser  increases  the  entered 
value  (T.  D.  7875). 

accrues  where  a  completed  article  as  imported  is  under- 
valued, regardless  of  the  valuation  of  any  particular 
materials  composing  the  article  (G.  A.  2384). 

accrues  where  domestic  articles  are  exported  and  returned 
in  an  improved  condition  and  are  undervalued  (T,  D.  8348). 

accrues  where  the  entry  is  by  pro  forma  invoice  and  the 


CUSTOMS  ADMINISTRATIVE  ACT  — Skc,  7.    175 

appraised  value  is  over  lo^  advance;  the  duty  accrues 
regardless  of  whatever  value  may  subsequently  appear 
by  consular  invoice  (T.  D.  9544;  G.  A.  198.  Reg.  1892, 
Art.  892,  see  also  T.  D.  10598  and  note  (b). 

accrues  where  coverings  for  merchandise  are  undervalued, 
for  example,  packages  containing  oranges,  lemons  and 
limes,  under  paragraph  216,  Act  August  28, 1894  (G.  A.  559). 

accrues  where  reappraisement  advances  the  value  more 
than  10^.   (See  note  i(c)  to  Section  13,  and  decisions  cited. 

(e)  Cases  where  the  duty  does  not  accrue. 

where  an  article  is  not  included  in  the  invoice  but  is  added 
by  the  appraiser  (T.  D.  8089). 

where  the  quantity  imported  is  in  excess  of  the  quantity 
appearing  in  the  invoice  (T.  D.  6981). 

where  satisfactory  evidence  is  furnished  that  the  advance 
arises  from  articles  having  been  shipped  without  knowl- 
edge of  the  importer  (T.  D.  10431). 

where  entry  is  made  for  warehouse  and  transportation  with- 
out advance  in  value,  but  advance  is  made  in  final  port 
without  concurrence  of  appraiser  at  first  port  (T.  D.  3685). 

where  entry  is  hy  pro  forma  invoice  and  the  value  is  not  ad- 
vanced by  the  appraiser  at  the  time  of  appraisal,  and  the 
certified  invoice  subsequently  shows  advance.  (Reg.  1892, 
Art.  892,  see  also  T.  D.  10598,  11507.) 

where  advance  arises  from  difference  in  computing  cur- 
rency in  invoice  by  collector  and  importer  (T.  D.  2593; 
G.  A.  2203). 

on  any  particular  material  that  may  be  undervalued  com- 
posing part  of  a  completed  article  imported  (G.  A.  2384). 

6.  Seizure  and  forfeiture  for  under-valuation.     (See  also 

Section  2840  Revised  Statutes,  supra.) 

The  seizure  and  prosecution  for  forfeiture  stops  the  Government 
from  exacting  the  additional  duty  irrespective  of  the  result  of  the 
proceedings  for  forfeiture  (T.  D.  3907,  4615). 

Goods  seized  for  under-valuation  are  entitled  to  full  right  of 
appeal  for  reappraisement  (T.  D.  14778,  adopting  opinion  U.  S. 
C.  C.,  see  also  G.  A.  2830). 

Personal  effects  packed  with  goods  liable  to  forfeiture  are  ex- 
empt from  forfeiture  under  Section  2802  Revised  Statutes  supra 
(T.  D.  7344,  with  opinion  Attorney-General). 

7.  Remedies.     See  note  8  and  notes  to  Section  13  and  14  of  this  act. 

8.  Clerical  errors  in  invoice,  etc. 

(a)  General  provisions. — The  provision  that  ''duty  shall  not, 
however,  be  assessed  upon  an  amonnt  less  than  the  invoice  or 
entered  value''  prohibits  the  correction  of  any  errors  in  invoices 
or  entry,  except  manifest  clerical  errors,  which  are  included  in 
"  errors  of  fact"  specified  in  Section  i,  Act  March  3,  1875,  supra, 
which  authorizes  the  correction  of  such  errors  (T.  D.  4180,  7925,  9202, 
9991,  10065,  11644,  14680,  15557;  G.  A.  184,  1338,  1802,  1805,  2575. 
See  Section  24  of  this  act  and  Section  21  of  Act  June  22, 1874,  supra). 
By  ''manifest  errors''  is  meant  such  errors  as  are  "clearly  visible 
to  the  eye"  or  "obvious  to  the  understanding"  (G.  A.  184,  2932) 
and  corrections  may  be  made  at  any  time  prior  to  the  liquidation 
<T.  D.  3308). 

The  Secretary  of  the  Treasury  has  general  power  under  Section 


176  ACT  OF  JUNE  10,  1890.— Sec.  8. 

2^,  post,  to  make  corrections  at  any  time  within  one  year  of  the 
date  of  entry  (see  also  Section  21,  Act  June  22,  1874,  supra)  even 
where  no  appeal  has  been  taken  to  the  board  of  appraisers,  but 
the  power  to  correct  such  errors  also  lies  with  the  said  Board  (G. 
A.  184;  T.  D.  11746;  G.  A.  2575). 

Where  errors  are  not  ''manifest'^  in  the  literal  sense  of  the 
term,  and  the  importer  is  clearly  entitled  to  relief,  entry  may  be 
made  hy  pro  forma  invoice  (T.  D.  13412). 

(b)  Errors  corrected. 

errors  of  computation  or  extension  in  invoices,  or  where 
invoice  values  are  known  to  the  appraiser  to  be  manifestly 
erroneous  (T.  D.  4180  10065;  ^-  A.  184,  326,  2753,  2932). 

different  values  stated  in  two  certified  invoices  (G.  A.  1670). 

charges  omitted  from  an  entry  (T.  D.  11644). 

charges,  dutiable,  deducted  twice  (G.  A,  1570). 

charges,  non-dutiable,  added  to  value  (G.  A.  871). 

(c)  Errors — so  called — not  corrected. 

difference  in  value  between  entry  on  pro  forma  invoice  and 

consular  invoice  (G.  A.  1222). 
errors  which  do  not  appear  manifest  on  the  entry  or  invoice 

(G.  A.  1338,  1802,  2752). 
failure  to  include  in  entry  the  dutiable  charges  appearing 

in  invoice  (T.  D.  10599;  G.  A.  1810).     Allowed  in  special 

case  under  Section  24). 
excessive    valuations    in    invoice    where    the   difference    in 

prices  is  not  so  great  as  to  warrant  the  presumption  of 

clerical  error  (T.  D.  10065;  G.  A.  1207,  2476). 
excessive  additions  in  entry  to  make  market  value  under 

Section  7  (G.  A.  183). 
under-valuation  in  invoice  or  entry  by  errors  which  do  not 

appear  manifest  (T.  D.  8320;  G.  A.  1040,  1208,  2752). 
entry  at  less  than   invoice  value   where   invoice  does   not 

reveal  any  error  (T.  D,  7943;  G.  A.  1208,  1823). 
including  non-dutiable  charges  in  entry  (G.  A.  784,  1190). 
omissions  to  represent  goods  in  invoice  by  kinds  or  grades 

in  case  where  law  so  requires  (G.  A,  2408). 

Additional  statements  required  on  entry  of  ^oods  consigned 

for  sale. 

Sec.  8.  That  when  merchandise  entered  for  customs 
duty  has  been  consigned  for  sale  by  or  on  account  of  the 
manufacturer  thereof,  to  a  person,  agent,  partner,  or  con- 
signee in  the  United  States,  such  person,  agent,  partner, 
or  consignee  shall,  at  the  time  of  the  entry  of  such  mer- 
chandise, present  to  the  collector  of  customs  at  the  port 
where  such  entry  is  made,  as  a  part  of  such  entry,  and  in 
addition  to  the  certified  invoice  or  statement  in  the  form  of 
an  invoice  required  by  law,  a  statement  signed  by  such 
manufacturer,  declaring  the  cost  of  production  of  such 
merchandise,  such  cost  to  include  all  the  elements  of  cost 
as  stated  in  section  eleven  of  this  act.  When  merchandise 
entered  for  customs  duty  has  been  consigned  for  sale  by 
or  on  account  of  a  person  other  than  the  manufacturer  of 


CUSTOMS  ADMINISTRATIVE  ACT.— Sec.  9.    177 

such  merchandise,  to  a  person,  agent,  partner,  or  con- 
signee in  the  United  States,  such  person,  agent,  partner, 
or  consignee  shall  at  the  time  of  the  entry  of  such  mer- 
chandise present  to  the  collector  of  customs  at  the  port 
where  such  entry  is  made,  as  a  part  of  such  entry,  a  state- 
ment signed  by  the  consignor  thereof,  declaring  that  the 
merchandise  was  actually  purchased  by  him  or  for  his 
account,  and  showing  the  time  when,  the  place  where,  and 
from  whom  he  purchased  the  merchandise,  and  in  detail 
the  price  he  paid  for  the  same:  Provided,  That  the  state- 
ments required  by  this  section  shall  be  made  in  triplicate, 
and  shall  bear  the  attestation  of  the  consular  officer  of  the 
United  States  resident  within  the  consular  district  wherein 
the  merchandise  was  manufactured,  if  consigned  by  the 
manufacturer  or  for  his  account,  or  from  whence  it  was 
imported  when  consigned  by  a  person  other  than  the 
manufacturer,  one  copy  thereof  to  be  delivered  to  the 
person  making  the  statement,  one  copy  to  be  transmitted 
with  the  triplicate  invoice  of  the  merchandise  to  the  col- 
lector of  the  port  in  the  United  States  to  which  the  mer- 
chandise is  consigned,  and  the  remaining  copy  to  be  filed 
in  the  consulate.     {^See  §2844,  R.  S.,  supra,') 

1.  Where  the  declared  value  of  the  merchandise  has  been  found 
correct  on  appraisement,  a  literal  compliance  with  this  section  is 
not  exacted.  But  in  case  the  appraisers  are  unable  to  arrive  at 
the  dutiable  value  of  goods  consigned  directly  from  the  manu- 
facturer, the  certificate  of  cost  should  be  demanded  (T.  D.  12467, 
15265). 

2.  Invoices  of  goods  consigned  for  account  of  a  foreign  owner 
cannot  be  accepted  unless  they  contain  the  actual  price />^r  se 
without  the  inclusion  of  other  charges.  Such  invoices  may  be 
used  as  2. pro  forma  for  entry  (T.  D.  13630). 

Penalties  and  forfeitures  for  false  entries. 

Sec.  9.  That  if  any  owner,  importer,  consignee,  agent, 
or  other  person  shall  make  or  attempt  to  make  any  entry 
of  imported  merchandise  by  means  of  any  fraudulent  or 
false  invoice,  affidavit,  letter,  paper,  or  by  means  of  any 
false  statement,  written  or  verbal,  or  by  means  of  any  false 
or  fraudulent  practice  or  appliance  whatsoever,  or  shall  be 
guilty  of  any  willful  act  or  omission  by  means  whereof 
the  tjnited  States  shall  be  deprived  of  the  lawful  duties, 
or  any  portion  thereof,  accruing  upon  the  merchandise,  or 
any  portion  thereof,  embraced  or  referred  to  in  such  invoice, 
affidavit,  letter,  paper,  or  statement,  or  affected  by  such 
act  or  omission,  such  merchandise,  or  the  value  thereof,  to 
be  recovered  from  the  person  making  the  entry,  shall  be 
forfeited,  which  forfeiture  shall  only  apply  to  tlie  whole  of 
the  merchandise  or  the  value  thereof  in  the  case  or  pack- 
age containing  the  particular  article  or  articles  of  mer- 
chandise to  which  such  fraud  or  false  paper  or  statement 
12 


178  ACT  OF  JUNE  10,  1890.— Sec.  10. 

relates;  and  such  person  shall,  upon  conviction,  be  fined 
for  each  offense  a  sum  not  exceeding  five  thousand  dollars, 
or  be  imprisoned  for  a  time  not  exceeding  two  years,  or 
both,  in  the  discretion  of  the  court.  {See  §§2802,  2921, 
5292,   R.  S.,  supra.) 

1.  In  the  case  of  forfeitable  goods,  it  has  been  held  by  the 
Attorney-General,  that  when  personal  effects  are  packed  with 
goods  Hable  to  forfeiture,  such  personal  effects  are  exempt  under 
section  2802,  Revised  Statutes,  supra  (T.  D.  7344). 

2.  An  entry  made  at  a  price  above  the  cost  price  or  ordinary 
market  value,  for  the  purpose  of  reducin.^  the  rate  of  duty,  is  a 
false  entry  (T.  D,  4913). 

3.  No  merchandise  under  seizure  will  be  released  on  the  filing 
of  bond  for  value  thereof,  except  upon  a  deposit  of  the  amount  of 
duties  assessed  thereon,  unless  by  express  authority  of  the  Trea- 
sury Department  (T.  D.  12264). 

Appraisal— Means  of  ascertaining  actual  market  value. 

Sec.  10.  That  it  shall  be  the  duty  of  the  appraisers  of 
the  United  States,  and  every  of  them,  and  every  person 
who  shall  act  as  such  appraiser,  or  of  the  collector,  as  the 
case  may  be,  by  all  reasonable  ways  and  means  in  his  or 
their  power  to  ascertain,  estimate,  and  appraise  (any  in- 
voice or  affidavit  thereto  or  statement  of  cost,  or  of  cost 
of  production  to  the  contrary  notwithstanding)  the  actual 
market  value  and  wholesale  price  of  the  merchandise  at 
the  time  of  exportation  to  the  United  States,  in  the  prin- 
cipal markets  of  the  country  whence  the  same  has  been 
imported,  and  the  number  of  yards,  parcels,  or  quantities, 
and  actual  market  value  or  wholesale  price  of  every  of 
them,  as  the  case  may  require.  {See  "Appraisal,'' 
§§2899-2953  R.  S.,  supra.) 

1.  Appraisers. 

Appraisers  are  executive  officers,  and  the  ascertainment  of 
dutiable  value  is  an  executive  and  administrative  function,  not  a 
judicial  process.  Neither  the  President,  nor  any  head  of  a  de- 
partment, nor  the  courts  can  interfere  or  instruct  the  appraisers 
in  regard  to  the  nature  of  their  returns,  so  long  as  the  appraiser 
acts  within  the  law  and  there  is  no  fraud  (T.  D.  7235,  7800,  12503, 
15270). 

2.  Appraisers'  functions  and  duties. 

The  only  statutory  function  and  chief  duty  of  the  appraiser  is 
to  ascertain  the  foreign  market  value  of  "  all  imported  merchan- 
dise," and  the  term  is  ordinarily  construed  to  mean  any  article 
which  is  the  object  of  commerce  or  may  be  bought  or  sold  in  trade 
(T.  D.  9659;  G.  A.  1915;  Cobzhausen  vs.  Nazro,  107  U.  S.,  215, 
sec.  2766,  Revised  Statutes,  supra).  The  appraiser  also  deter- 
mines the  country  of  export  and  the  principal  market  thereof 
(T.  D.  8954,  11651;  G.  A.  1007;  lasigi  vs.  Collector,  i  Wallace, 
U.  S.,  375),  but  the  classification  of  the  goods  is  in  no  case  the 
function  of  the  appraiser  (T.  D.  9659). 

3.  Appraisers  proceedings. 

The  question  of  dutiable  value  is  not  to  be  tried  before  the  ap- 
praisers as  if  it  were  an  issue  in  a  suit  in  a  judicial  tribunal,  but 


CUSTOMS  ADMINISTRATIVE  ACT.— Sec.  10.     179 

in  conformity  with  the  regulations  prescribed  by  the  Secretary  of 
the  Treasury,  and  must  necessarily  be  to  some  extent  of  a  sum- 
mary character  (T.  D.  10604;  Auffmordt  vs.  Hedden,  137  U.  S., 
310;  Origet  vs.  Hedden,  153  U.  S.,  228). 

4.  Appraisement. 

The  theory  of  the  law  is  that  there  can  be  no  valid  appraise- 
ment except  upon  actual  inspection  and  examination  of  the  goods, 
and  which  does  not  carry  with  it  the  right  of  appeal  to  reappraise- 
ment  (T.  D.  6601,  6749,  6928).  Where  goods  are  invoiced  and 
entered  at  a  given  valuation  (whether  on  certified  or  pro  forma 
invoice),  and  the  local  appraiser  reports  this  value  correct,  or 
where  he  makes  appraisement  in  substantial  compliance  with  the 
law,  his  finding  of  value  is  deemed  to  relate  to  foreign  market 
value,  and  can  only  be  challenged  by  calling  for  re  appraisement 
under  section  13  (T.  D.  4232,  7800,  10604,  11651,  13092;  G.  A. 
124,  1007,  1220,  1547,  1915.  Auffmordt  vs.  Hedden,  137  U.  S.,  310; 
see  also  notes  to  section  13  and  14). 

5.  Market  value — means  of  ascertaining.     (See  also  sections 

II,  16,  19.) 
Appraisers  are  not  limited  to  any  one  out  of  many  ways  of 
reaching  the  actual  market  value  (T.  D.  5806,  7235;  G.  A.  878); 
they  may  take  as  precedents  the  findings  of  reappraisements  of 
similar  goods  (T.  D.  8200,  8870),  and  information  as  to  market 
value  furnished  by  importer  after  entry  is  complete,  may  also  be 
considered  (T.  D.  9991;  G.  A.  182;  see  note  2  (b)  to  section  7). 
The  appraiser  properly  decides  all  doubtful  points  in  favor  of  the 
Government,  but  questions  of  fact  (for  example,  the  ascertain- 
ment of  the  number  of  threads  in  countable  cotton  cloth),  the 
appraiser  determines  upon  their  merits  after  careful  practical 
examination  (G.  A.  2515,  2522). 

6.  "Principal  markets  of  the  country." 

'^Country''  embraces  ''all  possessions  of  a  foreign  state,  ho7uever 
widely  separated,  which  are  subject  to  the  same  supreme  execu- 
tive and  legislative  control.''^  (Stairs  vs.  Peaslee,  18  Howard, 
U.  S.  521.) 

Goods  manufactured  in  Sheffield,  England,  and  imported  from 
Canada,  and  appraised  at  the  value  in  Sheffield,  are  dutiable  on 
the  value  in  Sheffield — Canada  being  a  possession  of  the  British 
Empire.  The  cost  and  freight  for  shipment  to  Canada  are  not 
dutiable  charges  (G.  A.  1007). 

Goods  imported  from  Europe  into  Mexico  and  imported  from 
Mexico  into  the  United  States  are  dutiable  on  the  value  in  the 
Mexican  markets  (T.  D.  12780). 

7.  "Time  of  Exportation." 

Time  of  exportation  is  the  date  the  goods  leave  the  foreign 
port.  Where  the  goods  are  from  an  interior  country — for  example, 
from  Switzerland  via  Havre,  France — they  are  exported -wh.o.n  they 
pass  the  frontier  boundary  of  Switzerland  (Reg.  1892,  Articles 
836,  838). 

8.  Various  rulings  on  appraisal. 

Appraisers  may  return  less  than  the  invoice  value.  The  re- 
strictive provision  of  section  7,  that  duty  shall  not  be  assessed 
upon  less  than  invoice  or  entered  value  is  controlling  only  on 
the  Collector  in  the  assessment  of  duty  (T.  D.  10065;  see  also  note 
I  (a)  to  section  7). 

Appraisers  cannot  reconsider  or  modify  their  reports   of  ap- 


180  ACT  OF  JUNE  10,  1890.— Secs.  11-12. 

praisement,  and  values  fixed  by  them  cannot  be  subsequently 
changed  by  them  when  impossible  to  examine  the  goods  (T.  D. 
3753,  4089,  8295,  8584). 

Appraisers  may  find  difference  in  value  under  provisions  of 
sections  2910-2912  Revised  Statutes,  supra,  whenever  goods  are  in- 
voiced at  an  average  price  (G.  A.  11 16,  1642). 

Appraisers'  additions  to  make  market  value  must  not  be  made 
in  lump  sums,  but  item  by  item  to  the  price  of  the  goods  (T.  D. 
9550). 

Appraisers  should  clearly  indicate  in  their  returns  that  their  ap- 
praisal includes  items  specified  in  section  19,  (T.  D.  14674). 

Appraisers  must  ascertain  the  market  value  of  the  actual  con- 
tents where  goods  are  invoiced  and  entered  by  the  piece,  package 
or  other  undefined  quantity  (G.  A.  2842.     Reg.  1892,  Art.  895). 

Appraisement  of  machinery  and  other  bulky  articles  may  be 
made  on  the  wharf  or  other  suitable  places  (T.  D.  13006,  13040, 
13274,  13277,  13903,  14357,  Regulations  1892,  Article  828). 

Appraisal— Means   of   ascertaining    actual   market  value  of 
merchandise  wholly  or  partially  manufactured. 

Sec.  11.  That  when  the  actual  market  value,  as  herein 
defined,  of  any  article  of  imported  merchandise  wholly  or 
partially  manufactured  and  subject  to  ad  valorem  duty,  or 
to  duty  based  in  whole  or  in  part  on  value,  cannot  be  ascer- 
tained to  the  satisfaction  of  the  appraising  officer,  the 
appraiser  or  appraisers  shall  use  all  available  means  to 
ascertain  the  cast  of  production  of  such  merchandise  at 
the  time  of  exportation  to  the  United  States,  and  at  the 
place  of  manufacture;  such  cost  of  production  to  include 
cost  of  materials  and  of  fabrication,  all  general  expenses 
covering  each  and  every  outlay  of  whatsoever  nature  inci- 
dent to  such  production,  together  with  the  expense  of 
preparing  and  putting  up  such  merchandise  ready  for 
shipment,  and  an  addition  of  eight  per  cent,  upon  the  total 
cost  as  thus  ascertained;  and  in  no  case  shall  such  mer- 
chandise be  appraised  upon  original  appraisal  or  re- 
appraisement  at  less  than  the  total  cost  of  production  as 
thus  ascertained.     {See  §8  and  notes  to  §10  of  this  Act.) 

General    Appraisers— Appointment,    duties,    and    permanent 
Board  at  port  of  Kew  York. 

Sec.  12.  That  there  shall  be  appointed  by  the  President, 
by  and  with  the  advice  and  consent  of  the  Senate,  nine 
general  appraisers  of  merchandise,  each  of  whom  shall 
receive  a  salary  of  seven  thousand  dollars  a  year.  Not 
more  than  five  of  such  general  appraisers  shall  be  ap- 
pointed from  the  same  political  party.  They  shall  not  be 
engaged  in  any  other  business,  avocation,  or  employment, 
and  may  be  removed  from  office  at  any  time  by  the  Presi- 
dent for  inefficiency,  neglect  of  duty,  or  malfeasance  in 
office.     They  shall  be  employed  at  such  ports  and  within 


CUSTOMS  ADMINISTRATIVE  ACT.— Sec   13.     181 

such  territorial  limits,  as  the  Secretary  of  the  Treasury 
may  from  time  to  time  prescribe,  and  are  hereby  authorized 
to  exercise  the  powers,  and  duties  devolved  upon  them  by 
this  act  and  to  exercise,  under  the  general  direction  of  the 
Secretary  of  the  Treasury,  such  other  supervision  over 
appraisements  and  classifications,  for  duty,  of  imported 
merchandise  as  may  be  needful  to  secure  lawful  and 
uniform  appraisements  and  classifications  at  the  several 
ports  Three  of  the  general  appraisers  shall  be  on  duty 
as  a  board  of  general  appraisers  daily  (except  Sunday  and 
legal  holidays)  at  the  port  of  New  York,  during  the  busi- 
ness hours  prescribed  by  the  Secretary  of  the  Treasury, 
at  which  port  a  place  for  samples  shall  be  provided,  under 
such  rules  and  regulations  as  the  Secretary  of  the  Treasury 
may  from  time  to  time  prescribe,  which  shall  include  rules 
as  to  the  classes  of  articles  to  be  deposited,  the  time  of 
their  retention,  and  as  to  their  disposition,  which  place  of 
samples  shall  be  under  the  immediate  control  and  direction 
of  the  board  of  general  appraisers  on  duty  at  said  port. 
{Sfe  notes  to  Section  15.) 

Appraisers'  duties  prescribed— Re-appraisement  by  General 

Appraisers. 

Sec.  13.  That  the  appraiser  shall  revise  and  correct  the 
reports  of  the  assistant  appraisers  as  he  may  judge  proper, 
and  the  appraiser,  or,  at  ports  where  there  is  no  appraiser, 
the  person  acting  as  such,  shall  report  to  the  collector  his 
decision  as  to  the  value  of  the  merchandise  appraised.  At 
ports  where  there  is  no  appraiser,  the  certificate  of  the 
customs  officer  to  whom  is  committed  the  estimating  and 
collection  of  duties,  of  the  dutiable  value  of  any  merchan- 
dise required  to  be  appraised,  shall  be  deemed  and  taken 
to  be  the  appraisement  of  such  merchandise.  If  the  col- 
lector shall  deem  the  appraisement  of  any  imported  mer- 
chandise too  low  he  may  order  a  re-appraisement,  which 
shall  be  made  by  one  of  the  general  appraisers,  or,  if  the 
importer,  owner,  agent,  or  consignee  of  such  merchandise 
shall  be  dissatisfied  with  the  appraisement  thereof,  and 
shall  have  complied  with  the  requirements  of  law  with 
respect  to  the  entry  and  appraisement  of  merchandise,  he 
may,  within  two  days  thereafter  give  notice  to  the  col- 
lector, in  writing,  of  such  dissatisfaction,  on  the  receipt  of 
which  the  collector  shall  at  once  direct  a  re-appraisement 
of  such  merchandise  by  one  of  the  general  appraisers. 
The  decision  of  the  appraiser  or  the  person  acting  as  such 
(in  cases  where  no  objection  is  made  thereto,  either  by  the 
collector  or  by  the  importer,  owner,  consignee,  or  agent), 
or  of  the  general  appraiser  in  cases  of  re-appraisement, 
shall  be  final  and  conclusive  as  to  the  dutiable  value  of 
such  merchandise   against  all  parties  interested   therein, 


182  ACT  OF  JUKE  10,  1890.— Sec.  13. 

unless  the  importer,  owner,  consignee,  or  agent  of  the 
merchandise  shall  be  dissatisfied  with  such  decision,  and 
shall,  within  two  days  thereafter  give  notice  to  the  col- 
lector in  writing  of  such  dissatisfaction,  or  unless  the  col- 
lector shall  deem  the  appraisement  of  the  merchandise  too 
low,  in  either  case  the  collector  shall  transmit  the  invoice 
and  all  the  papers  appertaining  thereto  to  the  board  of 
three  general  appraisers,  which  shall  be  on  duty  at  the 
port  of  New  York,  or  to  a  board  of  three  general  ap- 
praisers who  may  be  designated  by  the  Secretary  of  the 
Treasury  for  such  duty  at  that  port  or  at  any  other  port, 
which  board  shall  examine  and  decide  the  case  thus  sub- 
mitted, and  their  decision,  or  that  of  a  majority  of  them, 
shall  be  final  and  conclusive  as  to  the  dutiable  value  of 
such  merchandise  against  all  parties  interested  therein, 
and  the  collector  or  the  person  acting  as  such  shall  ascer- 
tain, fix,  and  liquidate  the  rate  and  amount  of  duties  to 
be  paid  on  such  merchandise,  and  the  dutiable  costs  and 
charges  thereon,  according  to  law. 

Reappraisement. 

(a)  The  purpose  of  reappraisement  \s  to  afford  the  importer  or 
the  collector  the  right  to  call  for  reappraisement  by  a  general  ap- 
praiser or  a  Board  of  General  Appraisers  to  review  the  decision  of 
the  local  appraiser  or  a  general  appraiser  as  to  the  correct  amount 
of  dutiable  value  of  the  merchandise  (G.  A.  225,  226,  899,  11 16,  1190, 
1198,  1218,  1253,  1823,  1915,  2622),  and  the  provisions  cover  every 
case  where  the  importer  has  made  a  statement  of  the  value  and 
made  entry,  whether  upon  pro  forma  or  certified  invoice  (G.  A. 
1220),  but  the  collector  is  not  hereby  authorized  to  return  a  case  to 
the  local  appraiser  for  reconsideration,  and  a  second  appraisal  is 
void  (G.  A.  2754). 

The  right  of  reappraisement  is  distinct  and  separate  from  the 
remedy  by  protest,  which  relates  to  cases  where  the  importer  is 
dissatisfied  with  the  action  of  the  collector  in  the  classification  of 
the  merchandise  and  the  amount  of  duty  chargeable  thereon  (G. 
A.  226,  see  Section  14  and  notes). 

(b)  Binding  effect  of  reappraisement. — The  decision  of  a  gen- 
eral appraiser  or  of  a  Board  of  General  Appraisers  as  to  the  dutiable 
value,  shall  be  final  and  conclusive  against  all  parties  interested 
therein,  which  includes  the  government  (T.  D.  7007,  7095,  7235, 
8212,  8745,  13941 ;  G.  A.  1304,2097),  and  in  cases  of  reappraisement 
the  importer  has  no  right  to  the  judgment  of  a  jury  upon  the  value 
of  the  goods  (Aufmordt  vs.  Hedden,  137  U.  S.  310). 

(c)  Reappraiseinent  by  a  General  Appraiser. — The  general  ap- 
praiser is  not  restricted  by  any  previous  valuation  by  the  local 
appraiser,  but  may  report  a  higher  valuation  whether  reappraise- 
ment is  at  the  instance  of  importer  or  collector  (G.  A.  254,  712). 

(d)  Reappraisement  by  Board  of  General  Appraisers. — The  de- 
cision of  the  Board  of  General  Appraisers  is  final  as  to  the  dutiable 
value  of  the  merchandise,  and  where  the  Board  act  within  the 
limit  of  their  statutory  power  and  in  good  faith,  their  decision  is 
not  subject  to  protest  or  review  by  a  Federal  court  upon  a  question 
involving  merely  the  valuation  and  not  the  classification  or  rate  of 
duty  (T.  D.   13941 .    G.  A.  899,  1547,  2097,   2622.     Oelberman  vs. 


CUSTOMS  ADMINISTRATIVE  ACT.— Sec.  14.     183 

Merritt,  123  U.  S.  356;  Aufmordt's  case,  11  Sup.  Ct.  Rep.  103; 
Passavant  vs.  U.  S.,  148  U.  S.  214;  affirmed  in  Origet  vs.  Hedden, 
153  U.  S.  228).  And  where  the  additional  duty  under  Section  7, 
is  incurred  by  reappraisement,  it  is  a  mere  legal  incident,  not 
subject  to  attack  by  protest  (Passavant  vs.  U.  S.,  supra). 

Notice  from  the  Board  of  their  finding  on  reappraisement  is  suffi- 
cient authority  for  reliquidation  (T.  D.  13114). 

The  Board  cannot  reconsider  or  reverse  their  first  decision  by  a 
subsequent  decision  in  the  same  case  (T.  D.  11670;  G.  A.  872). 

Where  goods  are  seized  under  forfeiture  for  undervaluation 
(Section  7,)  the  importer  has  full  right  of  appeal  for  reappraise- 
ment by  the  Board  of  Appraisers  (T.  D.  14778,  adopting  opinion 
ion  U.  S.  C.  Court.     See  also  G.  A.  2830). 

(e)  Where  reappraisement  is  the  proper  remedy  (see  also  notes 
to  Section  14). 

It  is  the  proper  remedy  where  the  importer  is  dissatisfied  with 
the  report  of  local  appraiser  or  a  General  Appraiser  in  the  follow- 
ing cases — 

where  the  dutiable  value  is  advanced  (decisions  cited  note 
(a)  supra). 

where  importer  claims  that  discount  specified  in  invoice  is 
less  than  was  actually  allowed  (G.  A.  1201). 

where  discounts  deducted  in  invoice  are  not  allowed  (T.  D. 
3687,  9729;  G.  A.  479,  1 130). 

where  so-called  "samples  of  no  value  "  are  returned  dutia- 
ble (G.  A.  1246,  1915). 

where  appraiser  determines  the  "country  of  export"  and 
the  principal  market  thereof  (T.  D.  8954,  11651;  G.  A, 
1007). 

where  appraiser  acts  under  Sections  2910-2912,  Revised 
Statutes,  supra,  and  finds  ^  diff'erence  in  value  between 
various  articles  invoiced  at  an  average  price  (G.  A.  1116, 
1642.     In  re  Schefer,  49  Fed,  Rep.  216). 

where  invoice  valuations  are  excessive,  such  not  being 
/^r  i-^  excessive  and  not  subject  to  correction  as  "mani- 
fest" errors  (T.  D.  4180,  10065;  G.  A.  1207,  1208,  2476). 

where  goods  are  seized  for  undervaluation  under  Section  7, 
or  for  violation,  of  Section  2901,  Revised  Statutes,  supra, 
.     (T.  D.  14778,  adopting  opinion  U.  S.  C.  Court). 

where  goods  are  invoiced  and  entered  by  the  piece,  pack- 
age or  other  undefined  quantity,  and  the  appraiser  ascer- 
tains the  dutiable  value  of  the  actual  quantity  imported, 
which  proves  in  excess  of  invoice  value.  (G.  A.  2842. 
Reg.  1892,  Article  895.) 

Protest  against   decision  of  the  Collector— Consideration  of 
Protest  by  Board  of  General  Appraisers. 

Sec.  14.  That  the  decision  of  the  collector  as  to  the  rate 
and  amount  of  duties  chargeable  upon  imported  merchan- 
dise, including  all  dutiable  costs  and  charges,  and  as  to  all 
fees  and  exactions  of  whatever  character  (except  duties  on 
tonnage),  shallbe  final  and  conclusive  against  all  persons 
interested  therein,  unless  the  owner,  importer,  consignee, 
or  agent  of  such  merchandise,  or  the  person  paying  such 
fees,  charges,  and  exactions  other  than  duties,  shall,  within 


184 


ACT  OF  JUNE  10,  1890.— Sec.  14. 


ten  days  after  "  but  not  before '^  such  ascertainment  and 
liquidation  of  duties,  as  well  in  cases  of  merchandise  en- 
tered in  bond  as  for  consumption,  or  within  ten  days  after 
the  payment  of  such  fees,  charges,  and  exactions,  if  dissat- 
isfied with  such  decision  give  notice  in  writing  to  the  col- 
lector, setting  forth  therein  distinctly  and  specifically,  and 
in  respect  to  each  entry  or  payment,  the  reasons  for  his 
objections  thereto,  and  if  the  merchandise  is  entered  for 
consumption  shall  pay  the  full  amount  of  the  duties  and 
charges  ascertained  to  be  due  thereon.  Upon  such  notice 
and  payment  the  collector  shall  transmit  the  invoice  and 
all  the  papers  and  exhibits  connected  therewith  to  the 
board  of  three  general  appraisers,  which  shall  be  on  duty 
at  the  port  of  New  York,  or  to  a  board  of  three  general  ap- 
praisers who  may  be  designated  by  the  Secretary  of  the 
Treasury  for  such  duty  at  that  port  or  at  any  other  port, 
which  board  shall  examine  and  decide  the  case  thus  sub- 
mitted, and  their  decision,  or  that  of  a  majority  of  them, 
shall  be  final  and  conclusive  upon  all  persons  interested 
therein,  and  the  record  shall  be  transmitted  to  the  proper 
collector  or  person  acting  as  such  who  shall  liquidate  the 
entry  accordingly,  except  in  cases  where  an  application 
shall  be  filed  in  the  circuit  court  within  the  time  and  in  the 
manner  provided  for  in  section  fifteen  of  this  act.  ( This 
section  is  a  revision  ^/§§2  93i  and  2932,  R.  S.  See  §21,  Act 
Jiine  22,  1874;  §§2  and  /if.  Act  March  3,  1875,  supra.  For 
r-fund  of  tonnage  tax,  see  Act  Jufie  26,  1884,  supra.  For 
protests  on  errors  in  invoices,  entries  or  liquidation,  see  note 
(8)  to  §7  of  this  act). 


Note 

(m)  protest   not  open    to    amend- 
ment—alternative protests. 

(n)  papers  and  samples  to  accom- 
pany the  protest. 

(o)  protest  on  reliquidation. 

(p)  claims  in  protests. 

general  rules  respecting, 
valid  claims  in  protests, 
invalid  claims  in  protests, 
sundry  rulings  on  claims. 

(q)  where  protests  admlssable. 

(rj  where  protests  not  admissable. 

(s)  sundry  ruling  relating  to  pro- 
tests. 


Note 

Protest  and  appeal. 

(a)  the  remedy  by  protest. 

(b)  limitations   for  filing  the  pro- 
.  test. 

(c)  rules  as  to  limitations. 

(d)  payment  of  duties  to  precede 

filing  of  protest 

(e)  persons  entitled  to  make  pro- 

test. 

(f)  filing  (delivery)  of  protest. 

(g)  form  of  protest, 
(h)  protest  must  describe  the  goods 
(k)  essential  elements  of  the  pro- 
test. 

(1)  relief  confined  to  claims  in  pro- 
test. 

Protest  and  appeal. 

(a)  The  remedy  by  protest.— {Sq%  note  (q),  also  note  to  Section 
15,  "Jurisdiction  of  the  Board  of  General  Appraisers  "). 

After  lawful  entry  of  the  merchandise  a  remedy  is  afforded  the 
importer  by  means  oi  protest  in  case  of  dissatisfaction  with  the 
decision  of  the  collector— As  to  the  rate  and  amount  of  duties 
chargeable  upon  the  merchandise  including  all  dutiable  costs  and 
charges.  (F'or  rules  for  classification  of  merchandise  see  '*  Clas- 
sification in  Index").  As  to  all  fees  and  exactions  of  whatever 
character  (except  duties  on  tonnage)  and  the  term  ''ex-actions'' 
includes  all  overcharges  of  duties  illegally  exacted  by  the  col- 


CUSTOMS  ADMINISTRATIVE  ACT.— Sec.  14.     185 

lector  in  the  performance  of  his  official  duties.  Unless  the  case 
for  which  the  remedy  is  sought  can,  by  reasonable  intendmerit, 
be  brought  within  these  terms,  the  Board  of  General  Apprais- 
ers has  no  authority  to  pass  on  the  issue  raised  by  the  protest 
(T,  D.  11817;  G.  A.  91,  205,  2498.  2622,  2830;  Ex  parte  Fassett, 
142  U.  S.,  479;  Passavant  vs.  U.  S.,  148  U.  S.,214;  U.  S.  z/5.  Klin- 
genberg,  153  U.  S.,  104;  In  re  Chichester,  48  Fed.  Rep.,  281, 
applied  in  G.  A.  2830). 

The  provisions  of  section  7,  that,  "the  duty  shall  not,  however, 
be  assessed  upon  an  amount  less  than  the  invoice  or  entered 
value,"  (while  it  does  not  prevent  the  appraiser  from  return- 
ing a  less  value  than  the  invoice  value)  controls  the  collector 
in  the  assessment  of  the  duty  (T.  D.  10065;  G.  A.  316,871). 
It  is  therefore  the  province  of  the  collector,  as  the  assessing 
officer,  to  determine  for  himself  the  question  of  what  is  the 
invoice  value  of  the  goods,  and  in  so  acting,  he  may  add  such 
charges  as  he  considers  to  be  dutiable,  and  his  decision  in  this 
respect  is  not  in  the  nature  of  appraisement  and  not  subject  to 
reappraisement,  but  may  be  assailed  by  protest  (T.  D.  14784;  G. 
A.  871,  2594). 

While  the  general  rule  is,  that  the  valuation  of  the  merchandise 
made  by  the  appraiser  and  unappealed  from,  is  conclusive  upon 
all  parties  interested  therein,  which  includes  the  Government; 
nevertheless  the  appraisement  is  subject  to  be  impeached  where 
the  appraiser  proceeds  upon  a  zvrong  principle  contrary  to  law, 
and  a  Protest  is  the  proper  remedy  for  so  doing.  Where  the 
appraiser  adds  charges  not  authorized  by  law,  to  make  market 
value,  or  acts  under  a  wrong  construction  of  Section  2910,  Revised 
Statutes,  supra,  are  examples  ^\iq.x^  protest  \%  admissible  against 
the  illegal  valuation  of  the  merchandise.  (Oberteuffer  vs.  Rob- 
ertson, 116  U.  S.,  499,  cited  in  extenso  T.  D.  7387;  Robertson 
vs.  Frank  Bros.,  132  U.  S.,  17,  cited  in  extenso,  T.  D.  9752;  Ober- 
man  vs.  Merritt,  123  U.  S.,  356;  Magone  vs.  Rosenstein,  142  U.  S., 
214;  Schoenfeld  vs.  Hendricks,  152  U.  S.,  691;  Muser  vs.  Magone, 
155  U.  S.,  240,  246;  T.  D.  14784;  G.  A.  484,  899,  1007,  1605,  2379). 

(b)  Limitations  for  filing  the  protest  (see  also  protest  on  reliqui- 
dation  note  (o).  Protests  against  the  rate  and  amount  of 
duties  must  be  filed  within  ten  days,  including  Sundays  and  holi- 
days, from  the  date  of  ascertainment  and  liquidation  of  the 
original  import  entry,  at  the  first  port  of  arrival,  "  as  well  in  cases 
of  merchandise  entered  in  bond  as  for  consumption  "  (T.  D.  6895, 
71 16,  7858,  8890;  G.  A.  91,  98,  1856,  2852;  see  also  T.  D.  14907,  citing 
Saltonville  vs.  Russell,  152  U.  S.,  628;  see  also  G.  A.  180);  see 
note  (o). 

Protests  against  fees,  charges  and  exactions  of  whatever  nature, 
excepting  duties  on  tonnage,  must  be  filed  within  ten  days, 
including  Sundays  and  holidays,  from  the  time  of  the  payment 
thereof  (T.  D.  7858,  11524;    G.  A.  49,  91,  2498;  see  also  G.  A'.  180.) 

(c)  Rules  as  to  the  limitations. — When  an  act  is  to  be  done 
from  or  after  a  day  named,  the  rule  is  to  exclude  the  first  day 
designated  and  include  the  last  day  :  for  example,  liquidation  or 
payment  on  the  7th  makes  protest  in  time  if  filed  on  the  17th. 
(Sheets  vs.  Selden,  2  Wallace  (U.  S.),  177;  Dutcher  vs.  Wright, 
94  U.  S.  533,  cited;  G.  A.  1640.) 

Importers  are  not  entitled  to  any  special  notice  of  the  rendition 
of  the  collector's  decision.  The  importer  is  compelled  to  advise 
himself  as  to  every  step  in  the  progress  of  the  proceedings  without 
personal  notice  (Westroy  vs.  U.  S.,  18  Wallace,  U.  S.,  322,  cited 
in  G.  A.  91). 

The  date  of  liquidation  stamped  upon  the  entry,  and  the  post- 
ing of  the  same  in  the  custom-house,  is  sufficient  notice,  and  the 


186  ACT  OF  JUNE  10,  1990.— Sec.  14. 

date  stamped  on  the  entry  prevails  in  case  of  any  discrepancy. 
(Davies  vs.  Arther,  96  U.  S.  148,  cited  in  extensio  T.  D.  9348, 
9470). 

Protests  filed  before  the  liquidation  is  completed  are  invalid 
(T.  D.  8890;  G.  A.  127),  but  are  valid  if  filed  on  the  same  day 
liquidation  was  made  (T.  D.  7770)- 

Where  protests  include  more  than  one  entry,  the  liquidation 
runs  on  each  entry  respectively,  from  date  of  its  liquidation 
(T.  D.  3746). 

Liquidation  on  goods  entered  in  bond  may  be  made  as  soon 
as  practicable  after  entry,  and  need  not  be  deferred  until  final 
withdrawal  (Merritt  vs.  Cameron,  137  U.  S.  542),  and  protest 
rnust  be  filed  within  ten  days  from  the  decision  of  the  collector  at 
time  of  liquidation,  and  comes  too  late  if  filed  within  ten  days  of 
final  withdrawal  (Cadwalder  vs.  Partridge,  137  U.  S.  553). 

Where  goods  are  lost  from  warehouse  by  burglary,  the  status 
of  original  entry  is  not  changed  and  protest  must  be  filed  within 
the  ten  days  limitation  (G.  A.  2771,  Sections  2962,  2984  Revised 
Statutes,  supra). 

(d)  Payment  of  dnties  tnust  precede  filing  of  protest. — Where 
the  goods  are  entered  for  consumption,  the  importer  must  pay  in 
full  within  ten  days  (including  Sundays  and  holidays)  after  liqui- 
dation, all  duties  and  charges  on  the  entry,  including  additional 
duties,  before  filing  the  protest,  whether  the  protest  relates  to  all 
or  only  a  portion  of  the  goods  in  the  entry  (Attorney-General's 
opinion  cited  T.  D.  11524,  11788,  12067,  14800;  G.  A.  33,  1035,  1640). 

The  question  whether  the  payment  of  duties  is  a  condition  pre- 
cedent to  the  right  of  protest,  is  now  pending  before  the  United 
States  Supreme  Court.  In  the  case  oiin  re.  Goldenberg  Brother  & 
Co.,  involving  this  question,  the  District  Court  held  that  the  pay- 
ment of  duties  was  not  a  condition  precedent,  thereby  reversing 
the  decision  of  the  Board  of  General  Appraisers  (G.  A.  1035,  supra). 
Upon  appeal  to  the  Circuit  Court  of  Appeals,  the  court,  without 
considering  the  question,  certified  the  case  to  the  Supreme  Court. 

{<b)  Persons  entitled  to  make  protest. — It  is  the  owner,  importer, 
consignee,  or  agent  of  the  merchandise  who  must  protest  and 
appeal,  and  he  may  maintain  action,  as  well  as  persons  who  take 
by  devolution.  Purchasers  of  goods  before  liquidation  are  en- 
titled to  protest  and  appeal  and  institute  suit.  (See  note  (3)  to 
Section  15,  and  cases  there  cited.) 

Foreign  shippers  cannot  make  valid  protest  unless  they  are  also 
consignees  of  the  goods  (T.  D.  8890). 

(f)  Filing  {delivery)  of  the  protest. — To  "give  notice  in  writing 
to  the  collector"  is  synonymous  with  filing  the  protest  with  the 
collector,  and  a  protest  is  considered  as  filed  only  when  it  is 
delivered  to  the  proper  officer  during  official  hours.  The  date 
upon  which  protest  is  stamped  and  entered  on  the  record  at  the 
custom  house,  is  conclusive  evidence  of  the  date  of  delivery.  The 
presumption  is  that  in  the  conduct  of  a  public  office  everything  is 
done  properly  and  according  to  the  ordinary  course  of  business. 
There  must  be  an  actual  delivery  within  the  limited  time,  and 
should  be  delivered  to  the  proper  officer  personally,  at  the  first 
port  of  entry,  and  not  be  left  on  the  officer's  desk  in  his  absence. 
Protests  sent  to  the  collector  by  mail  are  at  the  sender's  risk. 
(Davies  vs.  Miller,  130  U.  S.  284;  in  re.  Fauche,  138  U.  S.-  565; 
G.  A.  1625,  1856,  2018,  2538). 

(gr)  Form  of  the  protest. — Should  be  made  in  duplicate  and  be 
addressed  to  collector  or  other  customs  officer  assessing  the  duty, 
or  to  whom  payments  are  made  of  costs,  charges  and  exactions 


CUSTOMS  ADMINISTRATIVE  ACT.— Sec.  14.     187 

(Department  Circular  of  August  7,  1890,  Article  42,  G.  A.  2915). 
Should  give  name  of  importing  vessel,  date  of  importation, 
number  or  numbers  of  entries,  dates  of  liquidation  (T.  D.  8890). 
Should  describe  the  goods  sufficient  to  lead  to  a  prompt  identifi- 
cation on  the  invoice;  (see  note  (h).  Should  be  signed  by 
the  owner,  importer,  consignee,  or  agent  of  the  goods  (G.  A.  1069, 
1181;  Davies  vs.  Arthur,  96  U.  S.  151;  Schnell  vs.  Fauche,  13a 
U.  S.  567),  or  by  duly  authorized  attorney  (T.  D.  7910,  8721),  and 
are  invalid  \i  nnsigned  (G.  A.  2197).  the  importer's  address  should 
also  be  given.  Omission  of  the  date  where  protest  is  otherwise 
in  proper  form  and  attached  to  the  invoice,  is  immaterial  (Schnell 
vs.  Fauche,  138  U.  S.  562). 

(h)  Protest  must  describe  the  goods. — The  description  of  the 
merchandise  covered  by  the  protest  shall  be  set  forth  with  reason- 
able certainty,  such  as  may  lead  to  its  prompt  identification  on 
the  invoice  (G.  A.  1914,  2304,  and  cases  cited),  and  where  items 
are  numerous  the  practice  is  to  give  case  numbers  when  neces- 
sary for  proper  identification  (G.  A.  2304).  But  whether  it  is  re- 
quired that  case  numbers  shall  be  given  in  every  instance  is  in- 
volved in  doubt.  The  rule  appears  to  be  that  where  the  protest 
does  give  the  case  numbers  the  claim  is  confined  to  the  cases  so 
designated  (T.  D.  7854,  9647;  G.  A.  2127,  2484,  2677).  Decision  8890 
requires  the  protest  to  ''set  forth  marks  and  numbers  on  cases,') 
and  decision  G.  A.  1914  requires  the  ''particular  number  of  the 
outer  case  or  covering  i7i  which  the  goods  are  contained''  to  be 
described.  Whereas  G.  A.  2127  does  not  require  the  "particular 
cases  containing  the  goods  "  to  be  specified. 

Reference  to  certain  items  in  the  invoice,  and  adding  "and 
others,"  and  there  are  no  "others"  of  similar  kind  or  easily 
identified,  confines  consideration  to  the  items  specifically  pointed 
out  (G.  A.  2304.     See  also  G.  A.  2556,  held  for  review  by  court.) 

Reference  to  certain  packages  by  numbers  and  adding,  "  etc." 
and  all  the  merchandise  is  of  the  same  kind  and  nature,  covers  all 
the  goods  on  entry  (G.  A.  2403). 

Reference  to  articles  by  certain  "commercial  names"  and  im- 
porters decline  to  give  actual  character  of  the  articles,  is  abandon- 
ment of  the  protest  (G.  A.  645). 

Where  goods  described  do  not  appear  upon  entry  designated 
the  protest  is  void\  the  fact  that  the  goods  referred  to  are  in- 
cluded in  another  entry  made  by  same  importer  on  same  date, 
does  not  cure  the  defect  (G.  A.  1914). 

(k)  Essential  elements  of  the  protest.  (See  also  notes  (L)  and  (p)* 
Protests  are  commercial  documents,  and  it  is  not  intended  they 
should  possess  all  the  technical  precision  of  a  legal  document, 
they  have  always  been  liberally  construed  by  the  courts,  and  great 
formality  or  fullness  is  not  expected  or  required  (T.  D.  4494,  8218, 
10487).  "The  statute  was  designed  for  practical  use  by  men  en- 
gaged in  active  commercial  pursuits,  and  was  intended  to  super- 
induce a  prompt  and  amicable  settlement  of  differences  between 
the  government  and  the  importer.  The  officers  of  the  government 
on  the  one  part,  and  the  importer  or  his  agent  on  the  other,  are 
brought  into  communication  and  intercourse  by  the  act  of  entry  of 
the  merchandise,  and  opportunities  for  explanation  easily  occur 
for  every  difference  that  may  arise.  We  are  not  therefore  disposed 
to  exact  any  nice  precision,  nor  to  apply  any  strict  rule  of  construr- 
tion  upon  the  notice  required  by  the  protest;"  (Greeley's  Adminis- 
trator vs.  Burgess,  18  Howard,  U.  S.  413,  416):  and  this  was 
affirmed  in  SchelVs  Executors  vs.  Eauche,  (138  U.  .S.  567), 
where  the  court  said:  "Some  allowance  must  be  made  for  the 
magnitude  of  business  done  at  a  large  port,  and  the  hurry  and 


188  ACT  OF  JUNE  10,  1890.— Sec.  14. 

confusion  necessarily  incident  to  its  transaction,  as  well  as  for  the 
proneness  of  commercial  men  to  look  at  the  substance  of  things, 
rather  than  at  the  form  in  which  their  ideas  are  expressed.  A 
protest  which  indicates  to  an  intelligent  man  the  ground  of  the 
importer's  objection  to  the  duty  levied  on  the  article,  should  not 
be  discarded  because  of  the  brevity  with  which  the  objection  is 
stated." 

So,  in  Heinze  vs.  Arthur,  144  U.  S.,  28,  the  article  was  "partly 
cotton  gloves  mixed  with  silk,"  which  was  classified  as  "silk 
chief  value,"  and  the  protest  objected  to  that  classification  and 
claimed  that  the  goods  were  dutiable  as  'cotton  chief  value,'  the 
duty  assessed  being  only  legal  where  silk  is  the  chief  part,"  and 
this  was  held  sufficient.  "  the  importers  being  bound  only  to  state, 
as  they  did,  that  the  duty  assessed  was  illegal,  and  why  it  was 
illegal"  (see  T.  D.  8166,  14962;  G.  A.  2132,  2427,  2561).  In  other 
words,  the  case  must  be  specific  as  to  tariff  designation. 

The  case  of  Herman  vs.  Robertson  (152  U.  S.,  521),  on  the  other 
hand,  is  an  instance  where  a  protest  was  held  insufficient  because 
it  failed  to  point  out  the  provision  under  which  the  claim  was 
made.  The  goods  were  in  fact  enumerated,  but  were  incorrectly 
classified  by  similitude.  The  protest  insisted  also  that  the  goods 
were  non-enumerated,  but  came  properly  under  another  provision 
of  the  similitude  section.  It  was  held  that  as  the  importer  did  not 
assert  that  the  goods  were  not  within  the  provision  relied  on  by 
the  collector,  save  as  it  was  objected  that  they  came  under  another 
provision  of  said  section,  which  was  likewise  incorrect,  and  failed 
to  point  out  or  suggest  in  any  way  the  provision  which  actually 
controlled,  and  in  effect  only  raised  the  question  which  of  two 
clauses,  under  one  or  the  other  of  which  it  was  assumed  that  the 
importation  came  should  govern  as  being  more  applicable,  and 
the  protest  was  held  insufficiently  definite  and  specific. 

This  case  was  alarmed  in  Bresson  vs.  Russell  {\^i  U.  S.,  577), 
where  the  protest  was  held  not  sufficient  to  notify  the  collector  of 
the  claim,  because  it  merely  described  the  goods  in  a  manner  to 
leave  it  uncertain  which  of  several  clauses  was  applicable. 

While  the  tendency  of  the  courts  and  the  Board  of  General 
Appraisers  in  considering  the  protest  is  to  look  to  substance 
rather  than  to  mere  form,  still  there  are  certain  elements  essential 
to  the  validity  of  every  protest. 

The  statutory  requirement  of  this  section  is,  that  the  protest 
test  "shall  set  forth  distinctly  and  specifically  the  reasons  for 
the  irnporter's  objection  to  each  entry  or  payment,"  "and  this," 
as  said  by  the  Supreme  Court  in  Presson  vs.  Russell,  supra, 
"involves  the  designation  in  substance,  though  exact  accuracy  is 
not  required,  of  the  provisions  under  which  the  importer  insists 
the  goods  are  dutiable,  so  as  to  comprehensively  indicate  the 
grounds  of  alleged  error  and  afford  the  means  of  rectification," 
or,  as  said  in  SchelVs  Executors  vs.  Fauche,  supra,  "sufficient  to 
indicate  to  an  intelligent  man  the  grounds  of  the  importer's  ob- 
jection to  the  duty  levied  on  the  article." 

It  must  be  sufficient  to  notify  the  collector  of  the  true  nature 
and  character  of  the  objection,  so  that  it  can  be  shown  at  the 
the  trial  that  the  objection  then  taken  was  at  the  time  in  the  mind 
of  the  importer,  that  he  may  not  raise  objections  other  than  those 
on  which  he  acted,  so  as  to  secure  to  the  government  the  practical 
advantage  which  the  statute  was  designed  to  secure.  (T.  D.  4494, 
7358,  7910,  8218,  14909;  G.  A.  137,  770,  1914;  Warren  vs.  Peaslee,  2 
Curt.,  235;  Davies  vs.  Arthur,  96  U.  S.,  148;  Arthur  vs.  Dod*e, 
loi  U.  S.,  34;  Arthur  vs.  Morgan,  112  U.  S.,  495;  In  re.  Fassett, 
142  U.  S.,  479;  Heinze  vs.  Arthur,  144  U.  S.,  28;  In  re.  Collector 
C.  C.  A.,  55  Fed.  Rep.,  276). 


CUSTOMS  ADMINISTRATIVE  ACT.— Skc.  14.     189 

It  must  point  out  not  generally,  but  specifically,  every  particular 
of  fact,  or  law,  relied  upon  as  protecting  the  goods  from  the 
duties  demanded  (T.  D.  7910,  8005,  8218;  G.  A.  1914)  Simply  ob- 
jecting to  the  rate  assessed  without  mentioning  any  other  rate,  or 
without  claiming  the  goods  to  be  free,  is  not  sufficient  (G.  A.  2965). 

(L)  Relief  conjined  to  claim  in  protest. — The  importer  having_ 
set  forth  the  reasons  for  his  objections  in  conformity  with  note 
"k",  he  frames  his  own  contention,  and  must  be  confined  to  it. 
The  protest  must  stand  or  fall  on  its  merits.  The  only  ques- 
tion for  decision  is,  whether  the  importer  was  right  in  claim- 
ing as  he  did,  on  the  grounds  he  did,  by  his  protest.  The  Board 
of  Appraisers  cannot  decide  upon  an  objection  which  has  not  been 
raised  by  the  protest,  nor  go  outside  of  the  protest,  and  find  that 
the  goods  are  dutiable  as  a  class  other  than  that  specified  in  the 
protest  (T.  D.  4922,  7282,  7700,  8890,  12394,  15638;  G.  A.  50,  143, 
344,  401,  770,  850,  1356,  2304,  2453,  2551,  2805,  2583,  2676.  2979;  in  re.  ' 
Collector  C.  C.  A.,  55  Fed.  Rep.,  276;  U.  S.  vs.  Perkins  et  al.,  C. 
C.  A.,  66  Fed.  Rep.,  50,  cited  T.  D.  15634). 

Relief  under  the  protest  is  applied  to  only  a  portion  or  to  the 
whole  importation  according  to  the  extent  of  the  claim  in  the 
protest  (T.  D.  7282,  11815;  G.  A.  888,  2231);  and  a  part  of  an  in- 
voice may  be  held  dutiable,  as  claimed,  and  part  under  the  col- 
lector's decision;  or  a  claim  may  be  sustained  as  to  the  separate 
part  or  parts  of  an  article,  where  the  article  is  invoiced  as  an  en- 
tirety but  as  separable  for  assessment  of  duty  (T.  D.  8218;  G.  A. 
2484;  In  re.  Crowley,  C.  C.  A.,  55  Fed.  Rep.,  283). 

(m)  Protests  not  open  to  amendment. —  Alternative  protests. — 
The  importer  is  bound  by  his  own  statement  of  the  objections  to 
the  collector's  decision,  and  cannot  allege  subsequently  any  errors 
of  fact  or  of  law  not  substantially  embraced  in  the  protest.  Nor 
is  a  new  protest  admissible  (In  re  Collector,  C.  C.  A.,  55  Fed. 
Rep.,  276). 

Protests  on  file  cannot  be  amended  or  chang-ed  (T.  D.  12394;  G. 
A.  538),  but  any  sufficiently  specific  protests,  filed  within  the  statu- 
tory period  of  ten  days  will  be  entertained,  and  where  separate 
sets  of  protests  claim  under  several  provisions,  they  will  be  treated 
just  as  if  they  were  alternative  protests  (G.  A.  2551,  2895,  2915). 

The  protest  is  determined  upon  the  facts  as  they  actually  existed 
at  the  time  of  the  entry,  and  papers  omitted  cannot  be  afterwards 
considered  (G.  A.  911). 

(n)  Papers  and  samples  to  accompany  the  protest. — Protests 
should  be  accompanied  by  invoice,  entries,  all  reports,  test- 
imony and  facts,  and  sample  if  possible,  properly  verified  that 
they  represent  the  goods  under  protest  (T.  D.  10928,  13477  with 
regulations  as  to  samples;  G.  A.  1093,  1590). 

Protestors  are  invited  to  file  with  their  protests,  briefs  or  written 
arguments  in  support  of  their  claims  (T.  D.  10373). 

(o)  Protests  on  reliquidation. — The  decision  of  the  collector  is 
"final  and  conclusive  against  all  persons"  which  does  not  include 
the  United  States,  and  no  limitation  is  thereby  imposed  on  the 
power  of  the  collector  to  reliquidate  in  the  interest  of  the  Govern- 
ment, but  a  limitation  is  imposed  on  such  power  by  Act  of  June 
22,  1874,  supra  (G.  A.  1304,  251 1). 

Protest  relating  to  weights  does  not  keep  an  entry  open  or  take 
it  out  of  the  limitation  of  Section  21,  Act  June  22,  1874,  supra,  nor 
reopen  the  question  of  duties  (G.  A.  1822). 

Reliquidation,  in  certain  cases,  is  a  liquidation  as  to  the  right  of 
protest  and  appeal  (Robertson  vs.  Downing,  127  U,  S.  613),  and 
where  the  status  of  the  invoice  has  been  changed,  or  the  interest 


190  ACT  OF  JUNE  10,  1890.— Sec.   14. 

of  the  importer  has  been  jeopardized  by  the  reliquidation  the 
rig-ht  of  protest  exists  (T.  D.  14446;  G.  A.  2403);  *but  questions  not 
involved  in  the  reliquidation  are  not  subject  to  protest  (T.  D.  8398), 
nor  does  the  reliquidation  restore  the  right  of  protesting  where 
the  right  was  lost  on  the  original  liquidation  (G.  A.  738). 

Reliquidation  under  a  decision  of  the  Board  of  Appraisers  is  not 
open  to  protest  (G.  A.  1584,  1818,  2127,  2677),  unless  the  collector 
fails  to  conform  to  such  decision  (G.  A.  2403). 

Where  the  collector  reliquidates  at  a  rate  of  duty  claimed  by 
importers,  a  second  protest  claiming  a  still  different  rate  is  not 
admissible  (G.  A.  1794). 

When  an  Act  of  Congress  changes  the  rates  of  duties  on  goods 
entered  in  bond  and  liquidated  more  than  ten  days  prior  to  the 
operation  of  the  act,  the  limitation  of  time  in  which  protest  should 
.  be  made  on  the  original  entry  becomes  inoperative,  and  the  pro- 
test may  be  filed  within  ten  days  from  the  date  of  the  collector's 
decision  as  to  rate  and  amount  of  duty  under  the  later  act  on  the 
withdrawal  oi  the  goods  (G.  A.  180). 

(p)  Claims  in  protests. —  General  Rules  goverfiing  the  subject. 

The  classification  of  articles  is  involved  in  great  doubt,  often  of 
difficult  solution  by  the  most  learned  judges  and  jurists.  It 
would  be  an  unreasonable  rule  to  require  a  layman  to  solve  them 
by  one  stroke  of  his  pen  in  selecting  a  single  clause  of  the  tariff 
law  within  which  he  must  confine  his  claim  (G.  A.  137).  Alternative 
or  multifarious  grounds  of  protest  are,  therefore,  permissible. 
Many  "objections"  may  be  assigned,  based  on  a  multitude  of 
"reasons"  (12760,  adopting  opinion  U.  S.  C.  C.inre.  Glaenzer 
et  al.  55  Fed.  642;  G.  A.  137,  2481;  Legg  vs.  Hedden,  37  Fed. 
Rep.  861),  but  where  claims  are  so  conflicting  as  to  be  repugnant 
one  to  the  other  (G.  A.  509),  or  are  vague  and  indefinite  (G.  A.  65, 
178,  787,  1218,  1623),  they  render  the  protest  void. 

Valid  Claims  in- Protests. 

Claiming  otherwise  correctly,  but  inadvertently  referring  to  a 
paragraph  number  not  included  in  the  particular  schedule,  but  to 
the  number  immediately  following  it  (G.  A.  2132). 

Claiming  otherwise  correctly  but  misnaming  the  goods  (G.  A. 
854). 

Claiming  proper  rate  without  any  reference,  and  goods  found  to 
be  dutiable  under  one  provision  only  (T.  D.  8166;  G.  A.  2561). 

Claiming  otherwise  correctly,  but  incorrectly  stating  the  rate 
assessed  (G.  A.  933). 

Claiming  one  rate  only,  which  proves  to  be  the  principal  rate 
in  proper  paragraph  (T.  D.  8785). 

Invalid  Claims  in  Protests. 

Claiming  otherwise  correctly  but  naming  wrong  paragraph  of 
the  schedule  (G.  A.  2211,  2749). 

Claiming  a  certain  rate  without  naming  provision  (T.  D.  8005; 
G.  A.  233). 

Claim  based  upon  a  former  decision  (T.  D.  8005). 
Claiming  under  a  schedule  for  "sundries"  without  naming  a 
particular  provision  (G.  A.  179). 

Claiming  relief  based  upon  the  existence  of  a  fact  which  is  a 
violation  of  law  (G.  A.  2705). 

Claiming  value  of  currency  in  invoices  different  from  that  fixed 
by  Section  25,  Act  August  28,  1894  (G.  A.  2716). 


CUSTOMS  ADMINISTRATIVE  ACT.— Sec.  14.     191 

Claim  based  upon  a  reference  to — "  reasons  stated  by  us  in  our 
letter"  (G.  A.  1526). 

Claims  under  non-existent  laws  (G.  A.  2779). 

Sundry   Rulings   on    Claims  in   Protests. 

Claims  under '' similitude  clause"  (Section  4,  Act  August  28, 
1894)  should  refer  to  that  section  and  the  particular  provision 
thereof  (T.  D.  3842). 

Claims  for  a  higher  rate  than  that  assessed  have  to  be  sustained 
if  well  founded  (T.  D.  6877;  G.  A.  2413). 

Claims  must  be  made  under  the  act  in  force  at  the  time  of  entry 
(G.  A.  494). 

Claims  alleging  violation  of  law  must  specify  grounds  of  conten- 
tion (G.  A.  32,  181,  1218). 

Claims  alleging  illegality  of  appraisement  must  specify  grounds 
of  averment  (G.  A.  65,  178,  1218,  1623). 

Claims  for  allowance  in  weight  by  soakage  of  sea  water  is  not 
admissable  where  protestor  has  failed  to  comply  with  Regulations, 
1892,  Articles  851,  852  (G.  A.  2569.  See  also  G.  A.  1719,  appealed 
and  held  not  subject  to  review  by  court,  but  see  note  "Jurisdiction 
of  the  Circuit  Court,"  Section  15). 

Claims  may  be  held  good  as  to  part  oif  goods  and  part  under 
collector's  decision  (In  re  Crowley  C.  C.  A.  55  Fed.  Rep.  283, 
distinguishing  Davies  vs.  Arthur,  96  U.  S.  148.     T.  D.  8218). 

(q)  Where  protests  admissible — Sundry  cases.     (See  also  note  (a). 

Protests  are  admissible  where  re-imported  American  whiskey 
or  other  merchandise  is  denied  the  benefit  of  Section  19  or 
Par.  387,  Act  August  28,  1894,  by  reason  of  the  absence  of  re- 
quired evidence.  The  protest  should  be  filed  within  the  ten  days' 
limit  whether  a  bond  is  also  filed  or  not.  The  bond  should  also 
be  filed  within  the  limit  (T.  D.  12484,  12518;  G.  A.  1432,  1845,  2411). 

Are  admissible  (but  not  necessary)  against  assessment  of  duty 
on  personal  effects  of  persons  arriving  in  the  United  States  (T.  D. 
8890,  11762;  G.  A.  1983).  See  second  proviso  of  Section  i.  Act 
March  3,  I875,  supra. 

Are  admissible  where  charges  or  other  additions  to  invoice  or 
entered  value  are  made  under  duress  or  influence  of  customs  offi- 
cers (T.  D.  9752,  14674;  G.  A.  2042,  2346,  2347). 

Are  admissible  against  charges  for  overtime,  so-called,  of  dis- 
charging officers  on  the  ground  that  alleged  services  were  not 
rendered  (G.  A.  2044),  or  against  gauging  fees  under  section  3023, 
Revised  Statutes,  supra  (G.  A.  1826). 

Are  admissible  although  the  entry  was  made  without  invoice  for 
goods  valued  not  over  |ioo  (G.  A.  1629). 

Are  admissible  where  the  collector  omits  to  call  for  reappraise- 
ment  when  dissatisfied  with  the  valuation,  and  he  advances  the 
value  of  the  goods  or  any  portion  of  them.  The  collector's  omis- 
sion to  call  for  reappraisement  does  not  bar  the  importer's  right 
to  protest  {G.  A.  1299,  1902). 

Are  admissible  where  free  withdrawal  under  section  16,  Act 
June  26,  1884,  has  been  denied.  The  protest  must  be  filed  within 
ten  days  after  payment  of  duties,  and  appeal  within  thirty  days 
after  such  payment  to  the  Secretary  of  the  Treasury,  to  whom  the 
protest  should  be  forwarded  (T.  D.  15506). 

Are  admissible  against  excessive  amount  of  duties  on  goods 
arising  from  increase  of  weight  by  soakage  of  sea  water  (G.  A. 


192  ACT  OF  JUNE  10,  1890.— Sec.  14. 

1719,  2569,  3025;  see  also  Earnshavv  vs.  Cadwalader,  146  U.  S.,  247; 
T.  D.  13391). 

(r)  Where  protests  not  admissible — Sundry  cases. — (See  also 
remedy  by  reappraisement,  section  13  and  note). 

Protests  are  not  admissible  against  collector's  decision,  fixing 
the  value  of  the  invoice  currencies  in  accordance  with  the  values 
proclaimed  under  section  25,  Act  August  28,  1894  (G.  A.  2716, 
2732;  United  States  vs.  Klingenberg,  114  Sup.  Ct.  Kep.,  790). 

Not  admissible  against  decisions  as  to  excess  of  sea  stores  or 
duties  thereupon  under  sections  2795,  2796,  Revised  Statutes, 
supra  (T.  D.  9927). 

Not  admissible  against  charges  paid  to  owners  of  private 
bonded  warehouses  (G.  A.  1562). 

Not  admissable  where  goods  are  found  to  be  different  from 
invoice  description  "Invoices  must  contain  a  correct  description 
of  the  goods  "  and  importers  are  bound  accordingly  (G.  A.  1643, 
see  Section  2). 

Not  admissible  against  decisions  of  either  the  collector  or  the 
Secretary  of  the  Treasury  refusing  drawback  under  Section  22, 
Act  Aug.  28,  1894.  The  proper  remedy  is  by  action  in  the  Court  of 
Claims  directly  against  the  United  States  (Campbell  vs.  U.  S.,  107 
U.  S.  407;  G.  A.  2333).  . 

Not  admissible  upon  questions  as  to  sufficiency  of  identification 
of  American  products  returned  under  Section  19  or  paragraph  387, 
Act  Aug.  28,  1894.  Such  questions  are  for  consideration  of  the 
Secretary  of  the  Treasury  (G.  A.  2822). 

Not  admissible  in  forfeiture  proceedings.  But  where  goods 
under  seizure  are  appraised,  they  are  entitled  to  reappraisement 
(T.  D.  14777,  adopting  opinion  Circuit  Court;  G.  A.  2830  In  re 
Chichester,  48  Fed.  Rep.  281). 

Not  admissible  where  goods  are  invoiced  and  entered  by  the 
piece,  package  or  other  undefined  quantity,  and  the  appraiser 
ascertains  the  dutiable  value  of  the  actual  quantity  imported  which 
proves  in  excess  of  invoice  value  (G.  A.  2842,  Reg.  1892,  Art.  895). 

Not  admissible  where  additional  duty  under  Section  7,  is 
incurred  under  a  reappraisement  (see   note  i  (c)  to   Section    13. 

Not  admissible  in  case  of  dissatisfaction  with  allowance  for 
damage  under  Section' 2984,  Revised  Statutes,  supra.  Such  ques- 
tions are  for  consideration  of  the  Secretary  of  the  Treasury  (G.  A. 
2829). 

Not  admissible  in  questions  involving  the  imposition  of  immi- 
grant head-money  tax  (G.  A.  2835). 

Not  admissible  against  decision  of  the  Board  of  General  Ap- 
praisers as  to  the  valuation  of  merchandise  where  the  board  acts 
within  their  statutory  powers.     (See  note  i  (c)  to  Section  13). 

(s)  Sundry  Rulings  Relating  to  Protests. 

Where  an  article  and  the  usual  coverings  are  classed  as  an 
entirety  under  Section  19,  a  decision  on  a  protest  includes  the 
coverings  (G.  A.  2578). 

Protest  and  appeal  is  necessary  prerequisite  to  a  claim  for  com- 
promise of  a  suit  for  excess  of  duties  under  Section  3469,  Revised 
Statutes,  supra  (T.  D.  5690). 

Where  protest  has  been  made  and  entries  are  up  for  reliquida- 
tion  thereunder,  all  errors  in  liquidation  may  be  corrected  (T.  D. 
8583). 


CUSTOMS  ADMINISTRATIVE  ACT.— Sec.  15.     193 

Protesters  are  afforded  access  to  records  of  their  cases  to  enable 
them  to  acquaint  themselves  with  the  cases  for  consideration  by 
the  Board  of  General  Appraisers  (T.  D.  12498,  13930). 

A  protest  is  not  needed  where  fines,  penalties  and  forfeitures 
have  been  incurred,  unless  it  is  claimed  the  same  was  illegally 
enforced,  when  a  protest  would  protect  the  interest  of  the  party 
after  the  proceeds  have  been  covered  into  the  Treasury  (T.  D. 
9965,  Reg.  1892,  Art.  959,  974),  but  goods  under  seizure  do  not  lose 
full  right  of  reappraisement  (T.  D.  14778), 

Where  protests  have  been  lost  by  a  fire  or  by  carelessness  of  the 
custodian,  copies  may  be  filed  with  the  Board  of  General  Ap- 
praisers, upon  proof  gf  loss  of  the  originals  (Marine  vs.  Lyon 
etal.,  C.  C.  A.  62  Fed.  Rep.  153). 

Findings  of  fact  by  the  Court  (a  jury  being  waived)  will  not 
support  a  judgment  for  the  importer,  if  they  fail  to  show  what 
duty  the  collector  charged,  and  to  sufficiently  describe  the  goods, 
and  if  it  does  not  appear  under  what  provisions  the  respective 
parties  claim  (Saltonstall  vs.  Birtwell,  150  U.  S.  417). 

An  adverse  decision  of  the  Board  of  General  Appraisers  does 
not  prevent  submission  of  other  cases  to  the  Board  by  protest 
involving  the  same  question  (T.  D.  11736). 

A  decision  reversing  a  previous  decision  and  reducing  the  rate 
of  duty,  is  no  aid  to  an  importer  who  has  not  duly  protested 
against  the  erroneous  ruling  in  another  importation  (Cadwalder  vs. 
Partridge,  137  U.  S.  553). 

A  protest  cannot  be  sustained  where  the  action  of  the  customs 
officials  is  obstructed  by  the  action  or  negligence  of  the  protester 
(G.  A.  2260). 

A  protest  is  not  essential  for  a  refund  of  duties  paid  on  tools  of 
trade  and  other  personal  effects  arriving  with  the  owner  (T.  D. 
15185)-     • 

A  variance  in  the  middle  initial  letter  between  the  name  signed 
to  the  entry  and  that  signed  to  the  protest  is  immaterial  (G.  A. 
2992). 

Appeal  to  Court. 

Sec.  15.  That  if  the  owner,  importer,  consignee,  or 
agent  of  any  imported  merchandise,  or  the  collector,  or  the 
Secretary  of  the  Treasury,  shall  be  dissatisfied  with  the 
decision  of  the  board  of  general  appraisers,  as  provided 
for  in  section  fourteen  of  this  act,  as  to  the  construction  of 
the  law  and  the  facts  respecting  the  classification  of  such 
merchandise  and  the  rate  of  duty  imposed  thereon  tinder 
such  classification,  they  or  either  of  them,  may,  within 
thirty  days  next  after  such  decision,  and  not  afterwards, 
apply  to  the  circuit  court  of  the  United  States  within  the 
district  in  which  the  matter  arises,  for  review  of  the  ques- 
tions of  law  and  fact  involved  in  such  decision.  Such 
application  shall  be  made  by  filing  in  the  office  of  the  clerk 
of  said  circuit  court  a  concise  statement  of  the  errors  of 
law  and  fact  complained  of,  and  a  copy  of  such  statement 
shall  be  served  on  the  collector,  or  on  the  importer,  owner, 
consignee,  or  agent,  as  the  case  may  be.  Thereupon  the 
court  shall  order  the  board  of  appraisers  to  return  to  said 
circuit  court  the  record  and  the  evidence  taken  by  them, 
13 


194  ACT  OF  JUNE  10,  1890.— Sec.  15. 

together  with  a  certified  statement  of  the  facts  involved  in 
the  case,  and  their  decisions  thereon;  and  all  the  evidence 
taken  by  and  before  said  appraisers  shall  be  competent 
evidence  before  said  circuit  court;  and  within  twenty  days 
after  the  aforesaid  return  is  made  the  court  may,  upon  the 
application  of  the  Secretary  of  the  Treasury,  the  collector 
of  the  port,  or  the  importer,  owner,  consignee,  or  agent, 
as  the  case  may  be,  refer  it  to  one  of  said  general  appraisers, 
as  an  officer  of  the  court,  to  take  and  return  to  the  court 
such  further  evidence  as  maybe  offered  by  the  Secretary  of 
the  Treasury,  collector,  importer,  owner,  consignee,  or 
agent,  within  sixty  days  thereafter,  in  such  order  and  under 
such  rules  as  the  court  may  prescribe ;  and  such  further  evi- 
dence with  the  aforesaid  returns  shall  constitute  the  record 
upon  which  said  circuit  court  shall  give  priority  to  and  pro- 
ceed to  hear  and  determine  the  questions  of  law  and  fact  in- 
volved in  such  decision,  respecting  the  classification  of 
such  merchandise  and  the  rate  of  duty  imposed  thereon 
under  such  classification,  and  the  decision  of  such  court 
shall  be  final,  and  the  proper  collector,  or  person  acting  as 
such,  shall  liquidate  the  entry  accordingly,  unless  such 
court  shall  be  of  opinion  that  the  question  involved  is  of 
siich  importance  as  to  require  a  review  of  such  decision 
by  the  Supreme  Court  of  the  United  States,  in  which  case 
said  circuit  court,  or  the  judge  making  the  decision  may, 
within  thirty  days  thereafter,  allow  an  appeal. to  said 
Supreme  Court;*  but  an  appeal  shall  be  allowed  on  the 
part  of  the  United  States  whenever  the  Attorney-General 
shall  apply  for  it  within  thirty  days  after  the  rendition  of 
such  decision.  On  such  original  application,  and  on  any 
such  appeal,  security  for  damages  and  costs  shall  be  given 
as  in  the  case  of  other  appeals  in  cases  in  which  the  United 
States  is  a  party.  Said  Supreme  Court  shall  have  juris- 
diction and  power  to  review  such  decision,  and  shall  give 
priority  to  such  cases,  and  may  affirm,  modify,  or  reverse 
such  decision  of  such  circuit  court,  and  remand  the  case 
with  such  orders  as  may  seem  to  it  proper  in  the  premises, 
which  shall  be  executed  accordingly.  All  final  judgments, 
when  in  favor  of  the  importer,  shall  be  satisfied  and  paid 
by  the  Secretary  of  the  Treasury  from  the  permanent  in- 
definite appropriation  provided  for  in  section  twenty-three 
of  this  act.f  For  the  purposes  of  this  section  the  circuit 
courts  of  the  United  States  shall  be  deemed  always  open, 
and  said  circuit  courts,  respectively,  may  establish,  and 
from  time  to  time  alter,  rules  and  regulations  not  inconsist- 
ent herewith  for  the  procedure  in  such  cases  as  they  shall 
deem  proper.  {See  §  2 ,  Act  March  3 ,  1875,  supra,  Act  March 
3,  1891,/^^/.) 

♦Under  Act  March  3,  1891,  post^  customs  cases  are  now  sent  to 
the  Circuit  Courts  of  Appeals. 

fSection  23  relates  exclusively  to  abandonment  for  damage. 
Section  24  is  probably  meant. 


CUSTOMS  ADMINISTRATIVE  ACT.- Sec.  15.     195 

1.  Appellate  Jurisdiction. 

{^)  Jurisdiction  of  the  Board  of  General  Appraisers — In  cases 
upon  Reappraisement.  The  decision  of  the  Board  of  General  Ap- 
praisers is  final  as  to  the  dutiable  value  of  merchandise,  and 
where  the  Board  acts  within  the  limits  of  their  statutory  power 
and  in  good  faith,  their  decision  is  not  subject  to  protest  or 
review  by  a  federal  circuit  court  upon  a  question  involving  merely 
the  valuation  and  not  the  classification  or  rate  of  duty  (T.  D. 
13491;  G.  A.  899,  1548,  2097,  2622;  Passavant  vs.  United  States,  148 
U.  S.,  214;  in  re  Fassett,  142  U.  S.,  479). 

In  cases  upon  protest. — Section  14  makes  the  collector's 
decision  final  unless  appealed  from,  "as  to  the  rate  and  amount 
of  duties  chargeable  upon  imported  merchandise,"  and  the  Board 
would  seem  to  have  power  to  review,  upon  protest,  any  error 
leading  to  the  assessment  of  an  excessive  ''amount'''  of  duties  as 
well  as  an  error  in  the  ''rate''  (G.  A.  3025). 

The  Board  is  the  creature  of  statute  and  a  definition  of  its  powers 
is  to  be  found  in  section  12  and  14  of  this  Act  of  June  10,  1890, 
which  confer  judicial  power,  and  the  phraseology  implies  a  court. 
The  return  made  by  the  Board  to  the  circuit  court  for  review  is  to 
be  considered  substantially  in  the  same  manner  as  the  report  of  a 
master  is  considered  in  that  court,  or  as  the  record  including  the 
opinion  of  the  court  in  an  equity  or  admiralty  suit  is  considered 
in  an  appellate  court.  The  findings  of  fact  by  the  Board  will  not 
be  disturbed,  unless  wholly  unsupported  by  evidence  or  mani- 
festly wrong  (in  re  Kursheldt,  C.  C.  A.,  49  Fed.  Rep.,  633;  in 
re  Stermann,  C.  C.  A.,  56  Fed.  Rep.,  478;  in  re  Van  Blanken- 
steyn,  C.  C.  A.,  56  Fed.  Rep.,  477;  Marine  vs.  Lyon  et  al.,  C. 
C.  A.,  62  Fed.  Rep.,  153;  T.  D.  15641),  and  with  respect  to  their 
method  of  procedure  they  are  vested  with  a  certain  discretion, 
which  will  be  respected  by  the  courts  except  in  cases  of  manifest 
abuse  thereof  (Earnshaw  vs.  United  States,  146  U.  S.,  60;  G.  A. 
1035)- 

The  Board  of  General  Appraisers  cannot  reconsider  their 
decisions.  Importers  are  bound  to  take  notice  of  the  Board's 
decisions  without  any  special  notice  (G.  A.  307). 

The  decisions  of  the  Board  of  General  Appraisers  will  take 
effect  at  the  expiration  of  thirty  days  from  the  date  thereof,  un- 
less, in  the  meantime,  appeal  has  been  taken  under  the  provisions 
of  section  15,  post,  on  behalf  of  the  United  States,  in  which  case 
officers  of  the  customs  will  be  duly  advised.  Action  under  the 
decisions  from  which  appeals  have  been  so  taken  will  be  sus- 
pended until  the  questions  involved  therein  shall  have  been 
judicially  determined  (T.  D.  10369). 

(b)  Jurisdiction  of  the  Circuit  Court.  "The  appeal  provided  for 
brings  up  for  review  in  court  only  the  decision  of  the  Board  of 
General  Appraisers  as  to  the  construction  of  the  law  and  the  facts 
respecting  the  classification  of  imported  merchandise  and  the  rate 
of  duty  imposed  thereon  under  such  classification.  It  does  not 
bring  up  for  review  the  question  of  whether  an  article  is  imported 
merchandise  or  not,  nor  under  section  15  is  the  ascertainment  of 
that  fact  such  a  decision  as  is  provided  for.  *  *  *  Nor  can  the 
court  of  review  pass  upon  any  question  which  the  Collector  had 
not  original  authority  to  determine."  (In  re  Fassett,  142  U.  S.  479; 
Passavant  vs.  U.  S.,  148  U.  S.  214;  T.  D.  13941,  G.  A.  2622). 

"This  section  in  express  terms  provides  that  the  Circuit  Court 
shall  have  jurisdiction  to  review,  not  merely  questions  of  law  and 
fact  respecting  the  classification  of  imported  merchandise  and  the 
rate  of  duty  imposed  thereon  under  such  classification,  but  such 


196  ACT  OF  JUKE  10,  1890.— Sec.  15. 

right  of  review  extends  to  the  decision  of  the  Board  upon  all  ques- 
tions and  matters  in  respect  to  which  an  appeal  will  lie  thereto 
under  the  provisions  of  section  14.  In  other  words,  the  right  of 
review  by  the  Circuit  Court  is  coextensive  with  the  right  of  appeal 
to  the  Board  as  to  all  matters  except  the  dutiable  value  of  the  im- 
ported merchandise,  as  to  which  the  decision  of  the  Board  ot  Gen- 
eral Appraisers  is  by  section  13  made  conclusive.  Under  a  proper 
construction  of  sections  14  and  15  of  the  act,  it  cannot  be  held  that 
the  right  of  review  by  the  Circuit  Court  is  limited  and  confined  to 
the  two  subjects  of  classification  and  the  rate  of  duty.  *  *  *  * 
The  subjects  of  review  by  the  Circuit  Court  provided  for  by  section 
15,  extend  to  all  questions  of  law  and  fact  in  respect  to  which  the 
Board  of  General  Appraisers  have  appellate  jurisdiction  except 
the  decision  of  that  Board  as  to  the  dutiable  value  of  merchandise, 
which  is  provided  for  by  section  13  and  is  made  conclusive  against 
all  parties  interested."  (U.  S.  vs.  Klingenberg,  153  U.  S.  102,  dis- 
tinguishing In  re  Fassett,  and  Passavant  vs.  U.  S.,  supra,  G.  A. 
3025). 

The  Circuit  Court  for  the  district  where  the  port  of  entry  is 
situated  has  appellate  jurisdiction,  and  not  the  Circuit  Court  of 
the  district  where  the  Board  of  Appraisers  meet  (In  re  Wyman, 
45  Fed.  Rep.,  469). 

The  right  of  appeal  inheres  in  every  successive  case.  Failure 
on  part  of  the  Government  to  appeal  from  the  Board  of  Appraisers 
does  not  bar  the  right  to  submit  to  the  Court  any  future  case  in- 
volving the  same  question  (T.  D.  11736). 

(c)  Jurisdiction  of  the  Circuit  Court  of  Appeals.  The  Circuit 
Court  of  Appeals  has  jurisdiction  of  an  appeal  from  a  judgment 
rendered  by  the  Circuit  Court  in  reviewing  a  decision  of  the 
Board  of  General  Appraisers  (Louisville,  &c.,  Co.  vs.  Collector 
C.  C.  A.,  49  Fed.  Rep.,  561,  affirmed  in  U.  S.  vs.  Hopewell,  51 
Fed.  Rep.,  798.     See  also  Act  March  3,  1891,  and  wol^.post). 

2.  Limitation  for  appeals. 

The  thirty  days'  limitation  for  appeals  applies  only  to  appeals 
from  the  Board  of  Appraisers  to  the  Circuit  Court  Appeals  from 
the  Circuit  Court  to  the  Circuit  Court  of  Appeals  are  governed  by 
the  general  law  of  appeals  (Marine  vs.  Lyon,  C.  C.  A.,  62  Fed. 
Rep.  153). 

3.  Parties  to  the  suit. 

It  is  the  owner,  importer,  consignee,  or  agent  of  the  merchandise 
who  must  protest  and  appeal,  and  he  may  maintain  action.  De- 
visees, representatives  of  deceased  persons,  assignees  in  bank- 
ruptcy or  by  operation  of  law,  are  not  excluded  from  bringing  suit, 
for  they  take  by  devolution,  and  are  regarded  as  succeeding  in 
interest  to  the  original  party  (Hager  vs.  Swayne,  149  U.  S.  246),  and 
a  party  who  obtains  an  interest  in  the  merchandise  itself,  by  pur- 
chase from  the  importer  while  in  bond,  and  pending  an  appeal, 
and  after  the  decision  of  the  appeal  pays  the  duty  to  get  possession 
of  the  goods,  may  maintain  the  suit.  This  case  is  plainly  distin- 
guished from  an  assignment  of  a  mere  naked  claim  as  exemplified 
in  Hager  vs.  Swayne,  post,  (Seeberger  vs.  Castro,  153  U.  S.  34  ; 
see  also  T.  D.  9489;  G.  A.  1069,  1181). 

But  where  the  plaintiff  is  a  mere  stranger  and  becomes  the 
owner  of  claims  by  way  of  purchase  and  assignment  of  the  bare 
right  of  action,  from  those  who  do  not  see  fit  to  prosecute  them 
themselves,  he  cannot  maintain  the  action  (Hager  vs.  Swayne,  149 
U.  S.  246). 

4.  Costs  of  suit. 

The   rule  is   that  the    United    States   is   not   liable   for    costs; 


CUSTOMS  ADMINISTRATIVE  ACT.— Sec.  3  6-17.    197 

costs  are  not  a  matter  of  right,  but  depend  on  statutory  pro- 
visions and  the  right  does  not  exist  where  the  act  under  which 
suit  is  brought  does  not*  show  that  the  United  States  have  con- 
sented to  pay  costs  if  defeated.  (Marine  vs.  Lyon,  C.  C.  A.,  62 
Fed.  Rep.  153;  T.  D.  12171,  14100,  15050.) 

In  proceedings  under  this  section  costs  are  recoverable  agaiust 
the  United  States,  and  where  the  United  States  are  appellants, 
and  decision  is  against  them,  the  costs  should  be  paid  out  of  the 
proper  fund,  according  to  Revised  Statute  looi.  (U.  S.  vs.  Davis, 
C.  C.  A.,  54  Fed.  Rep.  147.) 

0.  Interest  on  judgments  against  the  united  states. 

The  United  States  is  not  liable  to  pay  hiterest  on  judgments  in 
the  absence  of  express  statutory  provisions  to  that  effect.  (T.  D. 
11616,  opinion  Attorney-General  citing  Angarica  vs.  Bayard,  127 
U.  S.  251.) 

Special  Regulations  under  this  section,  T.  D.  14098,  14184,  14890. 

Appraisers  may  examine  importers  as  to  dutiable  yalue 
or  classification. 

Sec.  16.  That  the  general  appraisers,  or  any  of  them, 
are  hereby  authorized  to  adminster  oaths,  and  said  general 
appraisers,  the  boards  of  general  appraisers,  the  local 
appraisers  or  the  collectors,  as  the  case  may  be,  may  cite 
to  appear  before  them,  and  examine  upon  oath  any  owner, 
importer,  agent,  consignee,  or  other  person  touching  any 
matter  or  thing  which  they,  or  either  of  them,  may  deem 
material  respecting  any  imported  merchandise,  in  ascer- 
taining the  dutiable  value  or  classification  thereof;  and 
th^y,  or  either  of  them,  may  require  the  production  of  any 
letters,  accounts,  or  invoices  relating  to  said  merchandise, 
and  may  require  such  testimony  to  be  reduced  to  writing, 
and  when  so  taken  it  shall  be  filed  in  the  office  of  the  col- 
lector, and  preserved  for  use  or  reference  until  the  final 
decision  of  the  collector  or  said  board  of  appraisers  shall 
be  made  respecting  the  valuation  or  classification  of  said 
merchandise,  as  the  case  may  be.  {See  §2925  R.  S.,  supra, 
Act  September  30,  1890,  post.') 

Penalty  for  violation  of  preceding  section. 

Sec.  17.  That  if  any  person  so  cited  to  appear  shall 
neglect  or  refuse  to  attend,  or  shall  decline  to  answer,  or 
shall  refuse  to  answer  in  writing  any  interrogatories,  and 
subscribe  his  name  to  his  deposition,  or  to  produce  such 
papers,  when  so  required  by  a  general  appraiser,  or  a 
board  of  general  appraisers,  or  a  local  appraiser  or  a  col- 
lector, he  shall  be  liable  to  a  penalty  of  one  hundred 
dollars;  and  if  such  person  be  the  owner,  importer,  or  con- 
signee, the  appraisement  which  the  general  appraiser,  or 
board  of  general  appraisers,  or  local  appraiser,  or  collector, 
where  there  is  no  appraiser,  may  make  of  the  merchandise, 
shall  be  final  and  conclusive;   and  any  person  who  shall 


198  ACT  OF  JUNE  10,  1890.— Sec.  18-19. 

willfully  and  corruptly  swear  falsely  on  an  examination 
before  any  general  appraiser,  or  board  of  general  appraisers, 
or  local  appraiser,  or  collector,  shall  be  deemed  guilty  of 
perjury;  and  if  he  is  the  owner,  importer,  or  consignee, 
the  merchandise  shall  be  forfeited.     (§5292  R.  S.,  su/>ra.) 

Decisions  of  Greneral  Appraisers  to  be  published. 

.Sec.  18.  That  all  decisions  of  the  general  appraisers 
and  of  the  boards  of  general  appraisers,  respecting  values 
and  rates  of  duty,  shall  be  preserved  and  filed,  and  shall 
be  open  to  inspection  under  proper  regulations  to  be  pre- 
scribed by  the  Secretary  of  the  Treasury.  All  decisions 
of  the  general  appraisers  shall  be  reported  forthwith  to  the 
Secretary  of  the  Treasury  and  to  the  board  of  general 
appraisers  on  duty  at  the  port  of  New  York,  and  the 
report  to  the  board  shall  be  accompanied,  whenever  prac- 
ticable, by  samples  of  the  merchandise  in  question,  and  it 
shall  be  the  duty  of  the  said  board,  under  the  direction  of 
the  Secretary  of  the  Treasury,  to  cause  an  abstract  to  be 
made  and  published  of  such  decisions  of  the  appraisers  as 
they  may  deem  important,  and  of  the  decisions  of  each  of 
the  general  appraisers  and  boards  of  general  appraisers, 
which  abstract  shall  contain  a  general  description  of  the 
merchandise  in  question,  and  of  the  value  and  rate  of  duty 
fixed  in  each  case,  with  reference,  whenever  practicable, 
by  number  or  other  designation,  to  samples  deposited  in 
the  place  of  samples  at  New  York,  and  such  abstract  shall 
be  issued  from  time  to  time,  at  least  once  in  each  week, 
for  the  information  of  customs  ofiicers  and  the  public. 
See  Regulations,  T.  D.  14098,  14184. 

Market  yalue  defined — Usual  and  Unusual  covering's  for 
imported  merchandise. 

Sec.  19.  That  whenever  imported  merchandise  is  sub- 
ject to  an  ad  valorem  rate  of  duty,  or  to  a  duty  based  upon 
or  regulated  in  any  manner  by  the  value  thereof,  the  duty 
shall  be  assessed  upon  the  actual  market  value  or  whole- 
sale price  of  such  merchandise  as  bought  and  sold  in  usual 
wholesale  quantities,  at  the  time  of  exportation  to  the 
United  States,  in  the  principal  markets  of  the  country  from 
whence  imported,  and  in  the  condition  in  which  such  mer- 
chandise is  there  bought  and  sold  for  exportation  to  the 
United  States,  or  consigned  to  the  United  States  for  sale, 
including  the  value  of  all  cartons,  cases,  crates,  boxes, 
sacks,  and  coverings  of  any  kind,  and  all  other  costs, 
charges,  and  expenses  incident  to  placing  the  merchandise 
in  condition,  packed  ready  for  shipment  to  the  United 
States,  and  if  there  be  used  for  covering  or  holding  im- 
ported merchandise,  whether  dutiable  or  free,  any  unusual 


CUSTOMS  ADMINISTRATIVE  ACT.— Sec.  19.     199 

article  or  form  designed  for  use  otherwise  than  in  a  bona 
fide  transportation  of  such  merchandise  to  the  United 
States,  additional  duty  shall  be  levied  and  collected  upon 
such  material  or  article  at  the  rate  to  which  the  same  would 
be  subject  if  separately  imported.  That  the  words  '  'value' ' 
or  '^actual  market  value''  whenever  used  in  this  act  or  in 
any  law  relating  to  the  appraisement  of  imported  merchan- 
dise shall  be  construed  to  mean  the  actual  market  value  or 
wholesale  price  as  defined  in  this  section. 

Note  i  Note 

1.  Market  value.  !  (b)  non-dutiable    charges  —  ex- 

3.  Coverings.  I  amples. 

(a)  usual  coverings.  '  (c)  charges  added  under  duress. 

(b)  unusual  coverings.  (d)  inland  transportation  charges. 
3.  Costs,  charges  and  expenses.  (t>)  prorating  charges. 

(a)  dutiable  charges— examples.  (f)  discounts. 

4.  Remedies. 

1.  Market  value. 

T/ie  object  of  the  law. — The  present  law  was  framed  to  sim- 
plify the  whole  business  of  appraisements,  and  to  this  end  its 
purpose  is  to  reach  the  market  value  of  the  merchandise  in  the 
complete  condition,  packed  ready  for  exportation  as  it  is  ordi- 
narily sold  in  market,  and  subsequently  on  its  arrival  in  this 
country,  as  it  is  presented  to  the  eye  of  the  appraising  officer  (T. 
D.  10366;  G.  A.  89,  930). 

Means  of  ascertaining  the  tnarket  value. — See  Sections  10, 
II,  16  and  notes,  of  this  act. 

''In  the  principal  markets  of  the  country''^  defined. — See 
note  6  to  Section  10  of  this  act. 

2.  Coverings. 

(a)  Usual  coverings. — The  Statute  requires  that  the  value  of 
coverings  shall  be  included  in  the  market  value  of  the  merchan- 
dise. Unless  such  coverings  are  of  an  tmusual  kind,  (see  note 
"e")  the  duty  herein  provided  is  in  lieu  of  any  other  duty 
(G.  A.  2849)  and  the  statute  applies  only  to  imported  merchandise 
which  is  subject  to  an  ad  valorem  duty  (G.  A.  2812,  2859).  The 
usual  and  necessary  coverings  of  goods,  subject  to  specific  duties, 
are  not  dutiable,  unless  such  coverings  are  directly  provided  for 
(U.  S.  vs.  Legget  et  al,  C.  C.  A.,  66  Fed.  Rep.  300). 

Glass  Bottles  holding  more  than  one  pint,  being  specifically 
enumerated  in  the  dutiable  list  (paragraph  88,  Tariff  Act  1894)  they 
are  excluded  from  the  provisions  of  this  section  (19)  if  found  to  be 
«.??/«/ coverings,  and  the  value  of  the  bottles  should  not  be  added 
to  the  value  of  the  contents  in  the  ascertainment  of  the  dutiable 
value  of  the  contents  (G.  A.  2849,  2869,  2952).  But  where  bottles 
are  excepted  from  the  provisions  of  paragraph  88,  such  as  bottles 
holding  one  pint  or  less,  and  those  in  paragraph  248  of  the  same 
Act,  under  the  phrase  "but  no  separate  or  additional  duty  shall 
be  assessed  on  bottles  containing  Ginger  Ale,  etc. — they  become 
subject  to  the  provisions  of  this  section  (19)  as  coverings.  The 
phrase  ''separate  and  additional  duties''  refers  to  the  duty  on 
bottles  as  separate  and  distinct  articles  of  merchandise,  and  has 
no  reference  to  the  duty  under  the  provision  of  this  section  (De- 
bary  vs.  Arthur,  93  U.  S.,  420;  Schmidt  vs.  Badger,  107  U.  S.,  85 
cited  in  decisions  G.  A.  2877,  2869). 

It  is  immaterial  whether  the  coverings  are  or  are  not  necessary 
for  the  transportation  of  the  goods,  or  were  put  about  the  goods 


200  ACT  OF  JUNE  10.  1890.— Sec.  19. 

at  the  request  of  the  importer  or  otherwise.  That  they  were  used 
and  arrived  with  the  goods  is  sufficient  (G.  A.  591),  and  in  the 
absence  of  any  specific  value  or  weight  of  the  coverings,  the  gross 
weight  is  the  dutiable  weight,  and  the  value  of  the  coverings  is 
presumed  to  be  the  same  as  that  of  the  merchandise.  The  ques- 
tion of  tare  under  section  2898,  Revised  Statutes,  supra,  has  no 
application  (G.  A.  1589,  1909). 

Where  articles  of  domestic  production  are  entitled  to  free  entry 
under  paragraph  387,  are  reimported  as  coverings,  they  form  an 
element  of  dutiable  value  in  determining  the  rate  of  duty  charge- 
able upon  the  contents,  where  such  rate  is  dependent  upon  value. 
But  no  duty  is  assessed  upon  the  coverings  themselves  (T.  D. 
13025;  G.  A.  1814,  2558;  see  notes  to  paragraph  387  under  title 
"  United  States  products  returned''  in  Schedule  of  Duties,  j^^c.yi'). 

Coverings  on  free  goods,  if  usual  and  ordinary,  are  also  free 
(T.  D.  10861;  G.  A.  970,  1556),  except  in  the  cases  of  bottles  and 
demijohns  and  carboys,  covered  or  uncovered  (G.  A.  1586,  par. 
88,  Tariff  Act  1894),  and  articles  exported  with  the  benefit  of 
drawback  (under  section  22  of  same  act),  which  cannot  be  reim- 
ported as  coverings  of  free  goods  without  payment  of  duty  equal 
to  the  drawback  allowed  (first  provision  of  par.  387  of  same  act, 
G.  A.  2783),  except  grain  bags  made  of  burlaps  (T.  D.  15288). 

Certain  coverings  (for  example,  boxes  containing  lemons  under 
paragraph  216,  Tariff  Act  1894),  become  liable  to  the  additional 
duty  under  section  7  of  this  act,  if  the  value  is  advanced  more  than 
10  per  cent.  (G.  A.  559). 

(b)  Unusual  coverings.  The  phrase  "  Unusual  article  or  form  " 
and  "such  material  or  article"  can  be  reasonably  construed  to 
mean  nothing  more  than  any  covering  manufactured  of  an  unusual 
material,  or  in  any  unusual  form,  such  as  was  not  ordinarily  used 
in  the  trade  for  like  purposes  prior  to  the  time  of  the  enactment 
of  the  law.  To  be  subject  to  the  "additional  duty"  two  conditions 
must  exist:  (i).  The  coverings  must  be  made  of  some  unusual 
material,  or  in  some  unusual  form  or  shape,  so  as  to  constitute  an 
article  not  ordinarily  used  for  the  transportation  of  like  merchan- 
dise to  the  United  States.  (2),  The  nature  of  the  coverings  must 
be  such  as  to  justify  the  inference  that  they  were  "designed  for 
use  otherwise  than  in  the  bona  fide  transportation  of  such  mer- 
chandise to  the  United  States."  Unless  these  two  conditions 
concur,  the  "additional  duty"  cannot  be  levied  or  collected  (G.  A. 
117,  cited  with  approval  T.  D.  11431;  see  also  9994  with  opinion  of 
the  Attorney-General).  Hence,  certain  metal  boxes  of  "■elaborate 
design,''  containing  matches  of  high  grade  and  quality,  similar  to 
boxes  used  for  coverings  for  matches  for  many  years  were  held  to 
be  not  unusual  coverings  (in  re  Slattery  C.  C.,  59  Fed.  Rep.  450, 
adopted  by  T.  D.  15195;  G.  A.  2812,  2960). 

Where  unusual  coverings  are  separately  stated  in  the  invoice  as 
merchandise,  and  packed  together  for  economy  of  transportation, 
the  additional  duty  does  not  accrue  (G.  A.  i).  Unusual  coverings 
are  subject  to  duty  upon  each  importation  or  re-importation  (G.  A. 
2856). 

8.  Costs,  charges  and  expenses. 

The  dutiable  charges  are  not  limited  by  this  section  to  such  as 
attach  to  the  merchandise  previous  to  its  sale  and  delivery.  After 
it  has  been  purchased  in  the  condition  in  which  such  goods  are 
bought  and  sold  for  export  to  the  United  States,  any  further  ex- 
pense incurred  by  the  purchaser  incident  to  placing  the  goods  in 
condition,  packed  ready  for  shipment,  is  dutiable  (G.  A.  585),  and 
such   charges  incurred  at  the  port  of  exportation   are  dutiable, 


CUSTOMS  ADMINISTRATIVE  ACT.— Sec.  19.     201 

although  the  goods  are  bought  in  another  place  in  a  condition  for 
transportation  (G.  A.  1525). 

(a)  Dutiable  charges,  Examples. — Charges  for  weighing,  labor, 
canvass  and  hoops  on  goods,  although  the  goods  may  be  bought 
*' ex-warehouse  ready  for  shipment"  (G.  A.  1615). 

For  opening  and  sewing  up  bales  of  goods  ("charges  emballeur") 
for  examination  subsequent  to  purchase  (G.  A.  585).  For  shaking 
dirt  out  of  goods  before  exportation  (G.  A.  1949).  For  granulating 
rice  (T.  D.  8904).  Internal  revenue  tax  of  Cuba  on  cigars  made 
there  (G.  A.  336).  English  revenue  stamps  on  proprietary  medi- 
cines (T.  D.  6382).  Engraving  name  on  opera  glasses  (T.  D.  8831). 
Stamping  or  embossing  goods  (T.  D.  9089).  "Shrinking"  all 
wool  tweeds  to  fit  the  goods  for  use  (T.  D.  8215).  Preparing 
"  fur  seals  "  for  shipment  (T.  D.  8899).  "  Royalty  "  if  part  of  the 
purchase  price  (T.  D,  3490,  7626;  G.  A.  753,  823), 

(b)  Non-Dutiable  Charges,  Examples. — Commission  or  broker- 
age actually  paid  for  purchasing  the  goods  or  for  other  services 
rendered  in  connection  with  the  purchase  of  the  goods  (T.  D. 
10172^,  13268;  G.  A.  6,  51,  836,  921,  2399.  See  also  G.  A.  1147, 
1182,  1202.  1577,  2006,  for  various  claims  on  so-called  commissions). 
A  duty  or  tax  chargeable  on  goods  in  a  foreign  country  only  when 
they  enter  into  consumption  in  that  country,  and  not  exacted 
when  the  goOds  are  exported  from  bond  (G.  A.  1602,  held  for  re- 
view by  Court  by  T.  D.  13181.  See  also  T.  D.  10434).  Cost  of 
engraving  music  plates  for  music  which  is  imported,  the  plates 
not  being  imported  (T.  D.  7413,  9727),  or  engraving  plates  for  use 
abroad  in  stamping  importer's  name  on  goods  (T.  D  8331). 
Marine  insurance  on  goods  in  transit  to  port  of  shiprnent  (T.  D. 
2794).  Charges  on  goods  during  voyage  of  importation  (T.  D. 
3529).  "  Bringing  into  godown  "  on  goods,  or  carrying  into  ware- 
house after  purchase  (G.  A.  1949).  For  putting  up  machinery  to 
test  it  before  shipment  (G.  A.  1806).  An  export  tax  or  duty  im- 
posed by  a  foreign  government  (T.  D.  13827,  15513;  G.  A.  2060). 
Lighterage  to  the  exporting  vessel  (G.  A.  1660).  Disinfecting 
wool  before  shipment  (T.  D.  14080).  Consular  and  other  fees  for 
verification  of  invoices  (G.  A.  917,  2814). 

(c)  Charges  added  under  duress  by  customs  officers  who  repre- 
sent non-dutiable  charges  to  be  dutiable,  are  not  binding  on  the 
importer  (see  note  3  to  Sec.  7). 

(d)  Ifiland  transportation  charges  are  no  longer  an  element  of 
dutiable  value  (T.  D.  9790,  citing  in  extenso  Robertson  vs.  Brad- 
bury, 132  U.  S.  491,  T.  D.  10152  ;  G.  A.  120),  they  constitute  charges 
from  an  inland  place  or  market  to  the  port  of  exportation  in  the 
same  country  (for  definition  of  ''country,''^  see  note  6  to  Sec.  10), 
or  else  like  charges  from  the  market  where  the  goods  are  pur- 
chased or  consigned  to  any  port  of  exportation  on  the  seaboard, 
whether  in  or  out  of  the  country  whence  originally  shipped  or 
consigned  (G.  A.  15,  120,  1605).  But  where  the  product  of  one 
country  is  sent  to  another  country  and  sold  there,  the  place  of 
sale  is  the  market,  and  the  prima  Jacie  inference  is  that  the  price 
paid  for  it  is  the  true  market  value  including  transportation  charges 
from  the  country  of  production  (G.  A.  120)  and  transportation 
charges  to  one  of  the  principal  markets  of  a  country  where  the 
goods  are  purchased  are  also  dutiable  charges  (G.  A.  1816). 

(e)  Pro  rating  charges.  Where  packages  contain  articles  all  of 
the  same  general  kind  (for  example,  hose)  and  each  dozen  occupy 
about  the  same  space,  the  charges  for  the  outside  casings  should 
be  apportioned  equally,  at  so   much   per  dozen.     But  there  are 


202  ACT  OF  JUNE  10,  1890.— Skc.  20. 

cases  where  the  distribution  should  be  made  according  to  values 
(T.  D.  12620,  adopting  opinion  U.  S.  C.  Court.  See  also  T.  D. 
4737 ;  G.  A.  399,  404,  1672). 

(f)  Discounts.  Where  the  invoice  shows  a  deduction  of  "dis- 
count" for  cash,  the  net  amount  whether  cash  was  actually  paid 
or  not,  is  the  actual  market  value  of  the  goods,  provided  the 
appraised  value  does  not  exceed  such  net  invoice  value.  (Arthur 
vs.  Goddard,  96  U.  S.  145,  cited  i?i  extenso  in  T.  D.  3687;  9729, 
10031;  G.  A.  484.) 

4.  Remedies. 

Where  the  appraiser  adds  dutiable  charges,  or  makes  additions 
to  invoice  charges  to  make  market  value,  and  the  importer  is 
dissatisfied,  the  remedy  is  by  Reappraisement;  but  where  the 
appraiser  acts  upon  a  wrong  principle,  contrary  to  law,  and  adds 
charges  not  authorized,  the  remedy  is  by  Protest.  (See,  howevfer, 
note  I  (a)  to  section  14). 

The  time  ^oods  may  remain  in  bonded  warehouse. 

Sec.  20.  Any  merchandise  deposited  [in  bond*]  in  any- 
public  or  private  bonded-warehouse  may  be  withdrawn  for 
consumption  within  three  years  from  the  date  of  original 
importation,  on  payment  of  the  duties  and  charges  to 
which  it  may  be  subject  by  law  at  the  time  of  such  with- 
drawal: Provided^  That  nothing  herein  shall  affect  or  im- 
pair existing  provisions  of  law  in  regard  to  the  disposal  of 
perishable  or  explosive  articles.  (5^^  §§2971,  2975  and  2g^6 
Revised  Statutes,  supra.) 

1.  The  period  for  bonded  immediate  transportation  goods  in  ware- 
house runs  from  date  of  importation  at  port  of  first  arrival  (See- 
berger  vs.  Schweyer,  153  U.  S.,  609,  cited  in  T.  D.  14986). 

2.  Importers  must  take  notice  of  the  time  of  arrival  of  their 
importations,  and  officers  of  the  customs  are  not  required  to  notify 
them  (G.  A.  483). 

3.  Goods  upon  which  duties  have  been  paid  remaining  in  ware- 
house after  three  years  become  subject  to  the  provisions  of 
section  2971,  Revised  Statutes,  supra  (T.  D.  12494,  12753). 

4.  For  the  computation  of  time  under  this  section,  the  date  of 
the  entry  of  the  vessel  may  be  taken  as  "  the  date  of  original  im- 
portation "  either  for  goods  entered  for  warehouse  or  for  consump- 
tion, or  for  transportion  without  appraisement.  But  for  fixing  the 
rates  of  duty  arising  under  the  Acts  of  Congress  changing  the 
rate  of  duties  applicable  to  importations  made  on  and  after  a 
certain  date,  the  date  of  arrival  \n  port  controls,  and  in  the  case 
of  ^oods  for  immediate  transportation  without  appraisement,  the 
arrival,  is  the  arrival  at  the  exterior  port  (T.  D.  5633.  5749,  6695, 
8585,  10118,  par.  2;  and  10145.  For  definition  of  ''port  of  importa- 
tion "  and  ''arrival,''^  see  T.  D.  9041. 


*  This  section  amended  by  Act  October  i,  1890,  section  54,  by 
inserting  the  words  "  in  bond.'" 


CUSTOMS  ADMINISTRATIVE  ACT.— Sec.  21-23.     203 

Burden  of  proof  in  case  of  seizure. 

Sec.  21.  That  in  all  suits  or  informations  brought,  where 
any  seizure  has  been  made  pursuant  to  any  act  providing 
for  or  regulating  the  collection  of  duties  on  imports  or  ton- 
nage, if  the  property  is  claimed  by  any  person,  the  burden 
of  proof  shall  lie  upon  such  claimant:  Provided,  That 
probable  cause  is  shown  for  such  prosecution,  to  be  judged 
of  by  the  Court. 

Fees  abolished  in  certain  cases— Declarations  substituted  for 

oaths. 

Sec.  22.  That  all  fees  exacted  and  oaths  administered 
by  officers  of  the  customs,  except  as  provided  in  this  act, 
under  or  by  virtue  of  existing  laws  of  the  United  States, 
upon  the  entry  of  imported  goods  and  the  passing  thereof 
through  the  customs,  and  also  upon  all  entries  of  domestic 
goods,  wares,  and  merchandise  for  exportation,  be,  and 
the  same  are  hereby,  abolished;  and  in  case  of  entry  of 
merchandise  for  exportation,  a  declaration,  in  lieu  of  an 
oath,  shall  be  filed,  in  such  form  and  under  such  regula- 
tions as  may  be  prescribed  by  the  Secretary  of  the  Treasury; 
and  the  penalties  provided  in  the  sixth  section  of  this  act 
for  false  statements  in  such  declaration  shall  be  applicable 
to  declarations  made  under  this  section:  Provided,  That 
where  such  fees,  under  existing  laws,  constitute,  in  whole 
or  in  part,  the  compensation  of  any  officer,  such  officer 
shall  receive,  from  and  after  the  passage  of  this  act,  a 
fixed  sum  for  each  year  equal  to  the  amount  which  he 
would  have  been  entitled  to  receive  as  fees  for  such  ser- 
vices during  said  year.  {^See  Act  September  30,  iSgo, post, 
T.  D.  14082,  and  April  \,  1885  ) 

1.  All  fees  are  not  abolished  by  this  act,  but  only  those  exacted 
"upon  the  entry"  and  passing  of  goods  through  the  customs, 
whether  imported  or  exported.  Nor  are  charges  under  the  pro- 
visions of  section  2920,  Revised  Statutes,  abolished  (T.  D.  10385). 
Nor  charges  for  storage  on  packages  remaining  in  public  stores 
after  the  expiration  of  two  days  from  notice  to  importer  to  remove 
same  (G.  A.  2825).  Nor  fees  for  each  official  document  required 
by  any  merchant,  such  as  certificate  for  non-landing  of  drawback 
goods  or  weight  of  imported  goods  (T.  D.  10094,  10171,  10187). 
But  there  are  other  certificates  for  which  fees  cannot  be  exacted 
(T.  D.  10380,  10589). 

2.  For  schedule  of  custom-house  fees  abolished,  see  T.  D.  10094. 
For  schedule  of  other  fees  abolished  (see  T.  D.  10275,  10280). 

3.  Weighers'  and  gaugers'  fees  under  sections  3023,  3024,  are 
abolished  by  this  section  (United  States  vs.  Jahn,  C.  C.  A. ,  followed 
in  G.  A.  2992,  3022,  3025). 

Abandonment  of  damaged  goods— Dam agre  allowance  abolished. 

Sec.  23.  That  no  allowance  for  damage  to  goods,  wares, 
and  merchandise  imported   into   the   United  States  shall 


204  ACT  OF  JUNE  10,  1890.— Sec.  23. 

hereafter  be  made  in  the  estimation  and  liquidation  of 
duties  thereon  ;  but  the  importer  thereof  may,  within  ten 
days  after  entry,  abandon  to  the  United  States  all  or  any 
portion  of  goods,  wares,  and  merchandise  included  in  any 
invoice,  and  be  relieved  from  the  payment  of  the  duties  on 
the  portion  so  abandoned  :  Provided,  That  the  portion  so 
abandoned  shall  amount  to  ten  per  centum  or  over  of  the 
total  value  or  quantity  of  the  invoice  ;  and  the  property  so 
abandoned  shall  be  sold  by  public  auction  or  otherwise 
disposed  of  for  the  account  and  credit  of  the  United  States 
under  such  regulations  as  the  Secretary  of  the  Treasury 
may  prescribe;  but  where  the  importer  conforms  to  the 
regulations  the  claim  is  allowed  (G.  A.  3025). 

1.  This  act  by  section  29,  post,  repeals  section  2927,  Revised 
Statutes,  and  those  portions  of  sections  2926  and  2928,  Revised 
Statutes,  which  are  inconsistent  with  this  section  (23)  (T  D.  14191, 
G.  A.  106).  The  provisions  of  section  2984,  Revised  Statutes, 
supra,  are  not  effected  by  this  act  and  are  still  in  force  (T.  D. 
10172).  The  provision  of  this  section  is  general;  it  prescribes  the 
prerequisites  for  damage  allowance,  and  is  applicable  to  all  arti- 
cles except  those  which  may  be  specially  accepted,  as  is  now  the 
case  with  respect  to  damage  upon  wines  and  liquors  under  para- 
graph 244,  Act  August  28,  1894  (T.  D.  14671,  citing  in  extenso 
opinion  of  C.  C.  A.,  United  States  vs.  Bache  et  al,,  59  Fed.  Rep., 
762,  G.  A.  1539). 

2.  Relates  only  to  damaged  goods,  and  no  portion  of  any  goods 
included  in  any  invoice  can  be  abandoned  except  when  in  a  dam- 
aged condition  (T.  D.  11520)  and  where  the  damage  amounts  to 
absolute  total  loss  (for  example,  fruit  reduced  to  "rot  and  slush") 
the  article  ceases  to  be  "damaged,"  and  may  be  treated  as  a 
"shortage"  (G.  A.  656,  910,  May  11,  1895). 

3.  The  ten  days  limitation  for  abandofiment.  For  Immediate 
Trail sportation  goods  runs  from  entry  at  final  port  (T.  D.  11113); 
for  warehouse  and  exportation  goods,  from  time  of  an  entry  for 
consumption,  where  it  is  desired  to  make  such  change  in  entry 
(G.  A.  1097,  T.  D.  15450). 

The  appraiser  is  to  notify  the  importer  immediately  he  discovers 
damage,  to  afford  the  importer  due  time  to  abandon  (T.  D.  13529). 

Goods  may  be  withdrawn  from  abandonment  provided  the  goods 
remain  in  custody  of  collector  and  have  not  been  advertised  for 
sale  (T.  D.  12482,  see  note  6). 

4.  "  Ten  per  cent,  damage'"  means  ten  per  cent,  or  more  either 
of  the  total  value  or  the  total  quantity  of  the  invoice.  Ten 
cent,  of  the  value  or  quantity  of  one  item  or  one  class  of 
goods  in  the  invoice  is  not  sufficient.  The  rule  applies  to  all 
invoices,  whether  containing  one  kind  of  goods  or  different  kinds 
at  different  rates  or  kinds  of  duty  (T.  D.  10356,  15421,  15530;  G.  A. 
1186).  "Quantity"  refers  to  the  merchandise  and  not  to  the  num- 
ber of  packages  containing  the  same  (T.  D.  15421). 

Damaged  portions  of  packed  goods  may  be  abandoned  if  the 
damaged  portions  are  separated  while  the  packages  are  in  custody 
of  customs  officers.  Such  damaged  portions  must  of  course  be 
not  less  than  the  ten  per  cent.,  as  defined  above  (T.  D.  10356,  15421, 
15530;  G.  A.  1788). 

5.  Forfeiture  of  right  to  abandon.— ^\\^r^  damaged  portions 
are  separated  from  undamaged  goods  in  the  absence  of  customs 


CUSTOMS  ADxMINISTRATlVB  ACT.— Sec.  24.     205 

officers  after  delivery  of  the  goods  to  the  importer  under  bond 
(section  2899,  Revised  Statutes,  supra),  the  importer  forfeits  his 
right  to  abandon  (T.  D.  10356,  G.  A.  1788). 

6.  Sales  of  abandoned  goods. — Abondoned  goods  should  be  sold 
forthwith  at  public  auction,  and  if  not  sold  should  be  destroyed  or 
disposed  of  to  best  advantage.  The  importer  has  no  claim.foti 
any  part  of  the  proceeds,  and  any  surplus  should  be  turned  into 
the  Treasury  (T.  D.  11439,  12516,  15090,  Regulation  1892,  Art.  818). 

7.  Liens  and  claims  on  abandoned  goods. — Abandoned  goods 
are  subject  to  lien  for  freight  (section  2981,  Revised  Statutes,  supra) 
and  a  claim  for  "general  average"  may  be  treated  likewise,  all 
subject  to  priority  of  all  claims  of  the  Government  (T.  D.  12489). 

8.  Various  rulings  under  the  provisions. — Where  duty  is  paid 
on  whole  invoice  quantity  before  appraisement,  duty  is  refunded 
on  abandoned  portion  without  appraisement  of  damage  or  in- 
quiring as  to  cause  of  damage  (T.  D.  13397). 

Where  domestic  goods  exported  with  drawback  are  returned  by 
the  exporting  vessel  in  damaged  condition  from  marine  disaster, 
owner  of  goods  may  abandon  for  damage  (T.  D.  14190). 

Glass  reduced  by  breakage  to  glass  fit  only  for  remanufacture 
(G.  A.  1539,  2741;  United  States  vs.  Bache,  C.  C.  A.,  59  Fed.  Rep., 
762),  and  a  knillitig  machine  reduced  by  damage  to  "old  junk  " 
(G.  A.  2479),  and  rice  discolored  and  dirty  (T.  D.  13093)  are  not 
entitled  to  allowance  for  damage  unless  abandoned.  Where  a  lot 
of  one  hundred  cattle  was  imported  from  Canada  for  warehouse 
and  exportation,  and  fifteen  of  the  lot  died  before  exportation, 
allowance  was  denied,  there  having  been  no  abandonment  (G.  A. 
1097). 

Sugars  should  be  sampled  without  regard  to  the  sound  or  dam- 
aged condition  of  the  contents  of  the  packages  (T.  D.  10296). 

Allowance  was  denied  for  excess  of  weight  by  reason  of  soak- 
<^S^  ^f  sea-waler,  the  importer  failing  to  conform  to  Reg.  1884, 
Art.  602.  Upon  protest  the  claim  was  nevertheless  allowed  (G.  A. 
1719;  see  also  G.  A.  8).  Upon  appeal  to  court  it  was  held  not  to 
be  a  question  for  review  under  section  15,  supra.  But  see  note  to 
section  15,  supra,  "jurisdiction  of  the  circuit  court";  G.  A.  2569, 
denied  allowance  where  importer  failed  to  comply  with  regula- 
tions (see  also  Earnshaw  vs.  Cadwalder,  145  U.  S.,  247,  T.  D. 
13391))  but  where  regulations  are  conformed  to  the  claim  is  allowed 
(G.  A.  3025). 

Refund   of   duties   under   final   liquidations  — Correction  of 
errors  in  entry  or  liquidation. 

Sec.  24.  That  whenever  it  shall  be  shown  to  the  satis- 
faction of  the  Secretary  of  the  Treasury  that,  in  any  case 
of  unascertained  or  estimated  duties,  or  payments  made 
upon  appeal,  more  money  has  been  paid  to  or  deposited 
with  a  collector  of  customs  than,  as  has  been  ascertained 
by  final  liquidation  thereof,  the  law  required  to  be  paid  or 
deposited,  the  Secretary  of  the  Treasury  shall  direct  the 
Treasurer  to  refund  and  pay  the  same  out  of  any  money  in 
the  Treasury  not  otherwise  appropriated.  The  necessary 
moneys  therefor  are  hereby  appropriated,  and  this  appro- 
priation shall  be  deemed  a  permanent  indefinite  appropria- 
tion ;  and  the  Secretary  of  the  Treasury  is  hereby  author- 
izen  to  correct  manifest  clerical  errors  in  any  entry  or 
liquidation,  for  or  against  the  United  States,  at  any  time 


206  ACT  OF  JUNE  10,  1890.— Sec.  25-26. 

within  one  year  of  the  date  of  such  entry,  but  not  after- 
wards :  Pi'ovided,  That  the  Secretary  of  the  Treasury  shall 
in  his  annual  report  to  Congress,  give  a  detailed  statement 
of  the  various  sums  of  money  refunded  under  the  provisions 
of  this  act  or  of  any  other  act  of  Congress  relating  to  the 
revenue,  together  with  copies  of  the  rulings  under  which 
repayments  were  made.  {See  §i.  Act  March  3,  1875;  §21^ 
Act  June  22,  1874;  §3469,  R.  S.,  supra.  For  correction  of 
clerical  errors,  see  note  8  to  ^y  of  this  act.) 

Moneys  deposited  as  unascertained  duties  are  trust  funds,  and 
may  be  refunded  notwithstanding  that  importers  may  be  indebted 
to  the  Government  on  other  uncancelled  bonds  (T.  D.  10715,  10825, 
10846).     No  interest  can  be  allowed  on  refunds  (T.  D.  11616). 

Custom  officers  not  liable  in  matters  open  to  appeal. 

Sec.  25.  That  from  and  after  the  taking  effect  of  this 
act  no  collector  or  other  officer  of  the  customs  shall  be  in 
any  way  liable  to  any  owner,  importer,  consignee,  or  agent 
of  any  merchandise,  or  any  other  person,  for  or  on  account 
of  any  rulings  or  decisions  as  to  the  classification  of  said 
merchandise  or  the  duties  charged  thereon,  or  the  col- 
lection of  any  dues,  charges,  or  duties  on  or  on  account 
of  said  merchandise,  or  any  other  matter  or  thing  as  to 
which  said  owner,  importer,  consignee,  or  agent  of  such 
merchandise  might,  under  this  act,  be  entitled  to  appeal 
from  the  decision  of  said  collector  or  other  officer,  or  from 
any  board  of  appraisers  provided  for  in  this  act.  {See  §§14 
and  IS  of  this  act.) 

1.  It  is  the  United  States  and  not  the  collector  that  is  the  defend- 
ant, and  the  sole  defendant,  in  suits  by  importers  under  section 
15  of  this  act,  (T.  D.  11896). 

2.  Where  suit  was  brought  directly  against  the  collector  to 
recover  duties  under  alleged  illegal  appraisement,  the  collector 
was  held  to  be  exempt  from  personal  liability  under  this  section 
(Schoenfeld  et  al,  vs.  Hendricks,  152  U.  S.,  691,  cited  in  extenso, 
T.  D.  14905.  14361). 

3.  The  exemption  of  the  collector  is  plain.  The  fact  that  the 
importer  in  a  case  involving  the  appraisement  of  the  merchandise 
has  no  right  of  appeal  from  the  Board  of  General  Appraisers  is 
immaterial  (Loeb  vs.  Hendricks,  C.  C,  57  Fed,  Rep.,  568,  affirmed 
in  Schoenfeld  vs.  Hendricks,  152  U.  S.,  691;  see  note  i,  section  14). 

4.  The  appraiser  is  an  "  officer."  He  is  appointed  by  the  Presi- 
dent (14  Stat.,  303,  sees.  6,  7,  chap.  284,  Act  July  27,  1866), 

5.  The  operation  of  the  section  is  not  confined  to  rulings  and  de- 
cisions of  the  collector  from  which  an  appeal  lies  ultimately  to 
the   circuit  court   (Schoenfeld  vs.  Hendricks,  supra,   section  28, 

Regulations  in  T.  D.  12486). 

Penalties  for  bribery. 

Sec.  26.  That  any  person  who  shall  give,  or  offer  to 
give  or  promise  to  give  any  money  or  thing  of  value, 
directly  or  indirectly,  to  any  officer  or  employee  of  the 


CUSTOMS  ADMINISTRATIVE  ACT.— Secs.  27-28.  207 

United  States  in  consideration  of  or  for  any  act  or  omission 
contrary  to  law  in  connection  with  or  pertaining  to  the 
importation,  appraisement,  entry,  examination,  or  inspec- 
tion of  goods,  wares,  or  merchandise  including  herein  any 
baggage,  or  of  the  liquidation  of  the  entry  thereof,  or 
shall  by  threats  or  demands,  or  promises  of  any  character 
attempt  to  improperly  influence  or  control  any  such  officer 
or  employee  of  the  United  States  as  to  the  performance  of 
his  official  duties  shall,  on  conviction  thereof,  be  fined  not 
exceeding  two  thousand  dollars,  or  be  imprisoned  at  hard 
labor  not  more  than  one  year,  or  both,  in  the  discretion  of 
the  court;  and  evidence  of  such  giving,  or  offering,  or 
promising  to  give,  satisfactory  to  the  couit  in  which  such 
trial  is  had,  shall  be  regarded  as  prima  facie  evidence  that 
such  giving  or  offering  or  promising  was  contrary  to  law, 
and  shall  put  upon  the  accused  the  burden  of  proving  that 
such  act  was  innocent,  and  not  done  with  an  unlawful 
intention. 

Penalties  for  bribery. 

Sec.  27.  That  an  officer  or  employee  of  the  United 
States  who  shall,  excepting  for  lawful  duties  or  fees, 
solicit,  demand,  exact  or  receive  from  any  person,  directly 
or  indirectly,  any  money  or  thing  of  value,  in  connection 
with  or  pertaining  to  the  importation,  appraisement,  entry, 
examination,  or  inspection  of  goods,  wares,  or  merchan- 
dise, including  herein  any  baggage,  or  liquidation  of  the 
entry  thereof,  on  conviction  thereof,  shall  be  fined  not 
exceeding  fine  thousand  dollars,  or  be  imprisoned  at  hard 
labor  not  more  than  two  years,  or  both,  in  the  discretion 
of  the  court.  And  evidence  of  such  soliciting,  demand- 
ing, exacting,  or  receiving,  satisfactory  to  the  court  in  which 
such  trial  is  had,  shall  be  regarded  as  prima  facie  evidence 
that  such  soliciting,  demanding,  exacting,  or  receiving 
was  contrary  to  law,  and  shall  put  upon  the  accused  the 
burden  of  proving  that  such  act  was  innocent  and  not  with 
an  unlawful  intention.     (See  §5292,    R.  S.,  supra.) 

Baggage  or  personal  effects  in  transit. 

Sec.  28.  That  any  baggage  or  personal  effects  arriving 
in  the  United  States  in  transit  to  any  foreign  country  may 
be  delivered  by  the  parties  having  it  in  charge  to  the  col- 
lector of  the  proper  district,  to  be  by  him  retained,  without 
the  payment  or  exaction  of  any  import  duty,  or  to  be  for- 
warded by  such  collector  to  the  collector  of  the  port  of 
departure  and  to  be  delivered  to  such  parties  on  their 
departure  for  their  foreign  destination,  under  such  rules 
and  regulations  as  the  Secretary  of  the  Treasury  may 
prescribe,     (See  §2803,  R.  5.,  supra.) 


208  ACT  OF  JUNE  16,  1890.— Skc.  29. 

Repealing  Section. 

Sec.  29.  That  sections  2608,  2838,  2839,  2841,  2843, 
2845,  2853,  2854,  2856,  2858,  2860,  2900,  2902,  2905,  2907, 
2908,  2909,  2922,  2923,  2924,  2927,  2929,  2930,  2931,  2932, 
2943,  2945,  2952,  3011,  3012,  3oi2>^,  3013,  of  the  Revised 
Statutes  of  the  United  States,  be,  and  the  same  are  hereby 
repealed,  and  sections  9,  10,  n,  12,  14,  and  t6  of  an  act 
entitled  ^' An  act  to  amend  the  customs-revenue  laws  and 
to  repeal  moieties,"  approved  June  22,  1874,  and  sections 
7,  8,  and  9  of  the  act  entitled  "  An  act  to  reduce  internal- 
revenue  taxation,  and  for  other  purposes/''  approved  March 
3,  1883,  and  all  other  acts  and  parts  of  acts  inconsistent 
with  the  provisions  of  this  act,  are  hereby  repealed,  but 
the  repeal  of  existing  laws  or  medications  thereof  em- 
braced in  this  act  shall  not  affect  any  act  done,  or  any 
right  accruing  or  accrued,  or  any  suit  or  proceeding  had 
or  commenced  in  any  civil  cause  before  the  said  repeal  or 
modifications;  but  all  rights  and  liabilities  under  said  laws 
shall  continue  and  may  be  enforced  in  the  same  manner 
as  if  said  repeal  or  modifications  had  not  been  made.  Any 
offenses  committed,  and  all  penalties  or  forfeitures  or 
liabilities  incurred  prior  to  the  passage  of  this  act  under 
any  statute  embraced  in  or  changed,  modified,  or  repealed 
by  this  act  may  be  prosecuted  and  punished  in  the  same 
manner  and  with  the  same  effect  as  if  this  act  had  not  been 
passed.  All  acts  of  limitation,  whether  applicable  to  civil 
causes  and  proceedings  or  to  the  prosecution  of  offenses  or 
for  the  recovery  of  penalties  or  forfeitures  embraced  in  or 
modified,  changed,  or  repealed  by  this  act,  shall  not  be 
affected  thereby;  and  all  suits,  proceedings,  or  prosecu- 
tions, whether  civil  or  criminal,  for  causes  arising  or  acts 
done  or  committed  prior  to  the  passage  of  this  act,  may  be 
commenced  and  prosecuted  within  the  same  time  and  with 
the  same  effect  as  if  this  act  had  not  been  passed.  And 
provided  further,  That  nothing  in  this  act  shall  be  construed 
to  repeal  the  provisions  of  section  3058  of  the  Revised 
Statutes*  as  amended  by  the  act  approved  February  23, 
1887,  in  respect  to  the  abandonment  of  merchandise  to- 
underwriters  or  the  salvors  of  property,  and  the  ascertain- 
ment of  duties  thereon. 

In  view  of  the  provision  of  this  section  (29)  that,  "and  all  other 
acts  and  parts  of  acts  inconsistent  with  the  provisions  of  this  act,, 
are  hereby  repealed,"  the  following  upon  the  repeal  of  laws  by 
implication  may  prove  interesting :  "The  settled  rule  is,  that  the 
former  statute  must  be  construed  to  be  repealed  only  so  far  as  it 
is  repugnant  to  or  irreconcileable  with  the  later  one,  or  where  the 
new  law  is  intended  as  a  revision  of  the  whole  subject  under 
legislative  consideration,  and  consequently  as  a  substitute  for  the 
old  law  previously  existing.     And  especially  is  the  rule  applied 

*  See  page  91. 


ACT  OF  AUGUST  30,  1890.  209 

with  great  strictness  to  our  system  of  revenue  laws,  the  provisions 
of  which  are  known  to  be  very  compHcated." 

"Unless  the  repugnancy  between  two  revenue  statutes  is  clear 
and  positive,  so  as  to  leave  no  doubt  as  to  the  intent  of  the  law 
maker  to  alter  or  repeal  previous  legislation,  both  laws  will  be 
upheld  by  the  courts."  (United  States  vs.  Sixty-seven  packages, 
17  Howard,  85,  cited  in  T.  D.  10328.) 

When  the  Act  to  take  effect. 

Sec.  30.  That  this  act  shall  take  effect  on  the  first  daj^ 
of  August,  eighteen  hundred  and  ninety,  except  so  much 
of  section  twelve  as  provides  for  the  appointment  of  nine 
general  appraisers,  which  shall   take  effect  immediately. 


ACT  OF  AUGUST  30,  1890. 

(U.  S.  statutes.  Vol.  26,  page  4l4.) 


An  Act  providing  for  an  inspection  of  meats  for  exportation, 
prohibiting  the  importation  of  adulterated  articles  of  food  or 
drink,  and  authorizing  the  President  to  make  proclamation  in 
certain  cases,  and  for  other  purposes. 

Inspection  of  salted  pork  and  bacon  for  Exportation. 

Be  it  enacted  by  the  Senate  and  House  of  Representatives 
of  the  United  States  of  America,  in  Congress  assembled, 
That  the  Secretary  of  Agriculture  may  cause  to  be  made  a 
careful  inspection  of  salted  pork  and  bacon  intended  for 
exportation,  with  a  view  to  determining  whether  the  same 
is  wholesome,  sound,  and  fit  for  human  food  whenever  the 
laws,  regulations,  or  orders  of  the  Government  of  any  for- 
eign country  to  which  such  pork  or  bacon  is  to  be  exported 
shall  require  inspection  thereof  relating  to  the  importation 
thereof  into  sitch  country,  and  also  whenever  any  buyer, 
seller,  or  exporter  of  such  meats  intended  for  exportation 
shall  request  the  inspection  thereof. 

Such  inspection  shall  be  made  at  the  place  where  such 
meats  are  packed  or  boxed,  and  each  package  of  such 
meats  so  inspected  shall  bear  the  marks,  stamps,  or  other 
device  for  identification  provided  for  in  the  last  clause  of 
this  section:  Provided,  That  an  inspection  of  such  meats 
may  also  be  made  at  the  place  of  exportation  if  an  inspec- 
tion has  not  been  made  at  the  place  of  packing,  or  if,  in 
the  opinion  of  the  Secretary  of  Agriculture,  a  reinspection 
becomes  necessary.  One  copy  of  any  certificate  issued 
by  any  such  inspector  shall  be  filed  in  the  Department  of 
14 


210  ACT  OF  AUGUST  30,  1890. 

Agriculture;  another  copy  shall  be  attached  to  the  invoice 
of  each  separate  shipment  of  such  meat,  and  a  third  copy 
shall  be  delivered  to  the  consignor  or  shipper  of  such  meat 
as  evidence  that  packages  of  salted  pork  and  bacon  have 
been  inspected  in  accordance  with  the  provisions  of  this 
act  and  found  to  be  wholesome,  sound,  and  fit  for  human 
food;  and  for  the  identification  of  the  sa^ae  such  marks, 
stamps,  or  other  devices  as  the  Secretary  of  Agriculture 
may  by  regulation  prescribe  shall  be  affixed  to  each  of  such 
packages. 

Any  person  who  shall  forge,  counterfeit,  or  knowingly 
and  wrongfully  alter,  deface,  or  destroy  any  of  the  marks, 
stamps,  or  other  devices  provided  for  in  this  section  on 
any  package  of  any  such  meats,  or  who  shall  forge,  coun- 
terfeit, or  knowingly  and  wrongfully  alter,  deface,  or  des- 
troy any  certificate  in  reference  to  meats  provided  for  in 
this  section,  shall  be  deemed  guilty  of  a  misdemeanor,  and 
on  conviction  thereof  shall  be  punished  by  a  fine  not  ex- 
ceeding one  thousand  dollars  or  imprisonment  not  exceed- 
ing one  year,  or  by  both  said  punishments,  in  the  discretion 
of  the  court.     {Se£  Act  March  2,  1895,  post.) 

Importation  of  adulterated  food,  drn^,  or  drink,  prohibited. 

Sec.  2.  That  it  shall  be  unlawful  to  import  into  the 
United  States  any  adulterated  or  unwholCvSome  food  or  drug 
or  any  vinous,  spirituous  or  malt  liquors,  adulterated  or 
mixed  with  any  poisonous  or  noxious  chemical  drug  or 
other  ingredient  injurious  to  health.  Any  person  who 
shall  knowingly  import  into  the  United  States  any  such 
adulterated  food  or  drug,  or  drink,  knowing  or  having  rea- 
sons to  believe  the  same  to  be  adulterated,  being  the  owner 
or  the  agent  of  the  owner,  or  the  consignor  or  consignee  of 
the  owner,  or  in  privity,  with  them,  assisting  in  such  un- 
lawful act,  shall  be  deemed  guilty  of  a  misdemeanor,  and 
liable  to  prosecution  therefor  in  the  district  court  of  the 
United  States  for  the  district  into  which  such  property  is 
imported;  and,  on  conviction,  such  person  shall  be  fined 
in  a  sum  not  exceeding  one  thousand  dollars  for  each  sep- 
arate shipment,  and  may  be  imprisoned  by  the  court  for  a 
term  not  exceeding  one  year,  or  both,  at  the  discretion  of 
the  court. 

Such  importations  destroyed  or  exported. 

Sec.  3.  That  any  article  designed  for  consumption  as 
human  food  or  drink,  and  any  other  article  of  the  classes 
or  description  mentioned  in  this  act,  which  shall  be  imported 
into  the  United  States  contrary  to  its  provisions,  shall  be 
forfeited  to  the  United  States,  and  shall  be  proceeded 
against  under  the  provisions  of  chapter  eighteen  of  title 


INSPECTION  OF  FOOD,  AND  DRINK.         211 

thirteen  of  the  Revised  Statutes  of  the  United  States;  and 
such  imported  property  so  declared  forfeited  may  be  des- 
troyed or  returned  to  the  importer  for  exportation  from  the 
United  States  after  the  payment  of  all  costs  and  expenses, 
under  such  regulations  as  the  Secretary  of  the  Treasury 
may  prescribe;  and  the  Secretary  of  the  Treasury  may 
cause  such  imported  articles  to  be  inspected  or  examined 
in  order  to  ascertain  whether  the  same  have  been  so  unlaw- 
fully imported. 

President  may  suspend  importations. 

Sec.  4.  That  whenever  the  President  is  satisfied  that 
there  is  good  reason  to  believe  that  any  importation  is 
being  made,  or  is  about  to  be  made,  into  the  United  States, 
from  any  foreign  country,  of  any  article  used  for  human 
food  or  drink  that  is  adulterated  to  an  extent  dangerous  to 
the  health  or  welfare  of  the  people  of  the  United  States,  or 
any  of  them,  he  may  issue  his  proclamation  suspending  the 
importation  of  such  articles  from  such  country  for  such 
period  of  time  as  he  may  think  necessary  to  prevent  such 
importation;  and  during  such  period  it  shall  be  unlawful 
to  import  into  the  United  States  from  the  countries  desig- 
nated in  the  proclamation  of  the  President  any  of  the  arti- 
cles the  importation  of  which  is  so  suspended. 

Products  of   countries,   discriminating   ag'ainst  products  of 
tlie  United  States,  excluded  from  importation. 

Sec.  5.  That  whenever  the  President  shall  be  satisfied 
that  unjust  discriminations  are  made  by  or  under  the 
authority  of  any  foreign  State  against  the  importation  to  or 
sale  in  such  foreign  State  of  any  product  of  the  United 
States,  he  may  direct  that  such  products  of  such  foreign 
State  so  discriminating  against  any  product  of  the  United 
States  as  he  may  deem  proper  shall  be  excluded  from  im- 
portation to  the  United  States;  and  in  such  case  he  shall 
make  proclamation  of  his  direction  in  the  premises,  and 
therein  name  the  time  when  such  direction  against  impor- 
tation shall  take  effect,  and  after  such  date  the  importation 
of  the  articles  named  in  such  proclamation  shall  be  unlaw- 
ful. The  President  may  at  any  time  revoke,  modify,  ter- 
minate, or  renew  any  such  direction  as,  in  his  opinion,  the 
public  interest  may  require. 

Penalty  for  importing  diseased  or  infected  cattle. 

Sec.  6.  That  the  importation  of  neat  cattle,  sheep,  and 
other  ruminants,  and  swine,  which  are  diseased  or  infected 
with  any  disease,  or  which  shall  have  been  exposed  to  such 
infection  within  sixty  days  next  before  their  exportation, 
is  hereby  prohibited;  and  any  person  who  shall  knowingly 


212  ACT  OF  AUGUST  30,  1890. 

violate  the  foregoing  provision  shall  be  deemed  guilty  of  a 
misdemeanor,  and  shall,  on  conviction,  be  punished  by  a 
fine  not  exceeding  five  thousand  dollars,  or  by  imprison- 
ment not  exceeding  three  years,  and  any  vessel  or  vehicle 
used  in  such  unlawful  importation  with  the  knowledge  of 
the  master  or  owner  of  said  vessel  or  vehicle  that  such 
importation  is  diseased  or  has  been  exposed  to  infection  as 
herein  described,  shall  be  forfeited  to  tbe  United  States. 
{See  section  i/,  Act  August  2d>,  1894,  post.) 

Quarantine  of  animals. 

Sec.  7.  That  the  Secretary  of  Agriculture  be,  and  he  is 
hereby,  authorized,  at  the  expense  of  the  owner,  to  place 
and  retain  in  quarantine  all  neat  cattle,  sheep,  and  other 
ruminants,  and  all  swine,  imported  into  the  United  States, 
at  such  ports  as  he  may  designate  for  such  purpose,  and 
under  such  conditions  as  he  may  by  regulation  prescribe, 
respectively,  for  the  severnl  classes  of  animals  above  des- 
cribed; and  for  this  purpose  he  may  have  and  maintain 
possession  of  all  lands,  buildings,  animals,  tools,  fixtures, 
and  appurtenances  now;  in  use  for  the  quarantine  of  neat 
cattle,  and  hereafter  purchase,  construct,  or  rent  as  maybe 
necessary,  and  he  may  appoint  veterinary  surgeons,  inspec- 
tors, officers,  and  employees  by  him  deemed  necessary  to 
maintain  such  quarantine,  and  provide  for  the  execution  of 
the  other  provisions  of  this  Act.  {See  Sec.  17,  Act  August 
28,  1894,  post.) 

For  Quarantine  Stations  and  Regulations,  see  T.  D.  15660,  15745. 

Ports  at  which  animals  may  be  imported. 

Sec.  8.  That  the  importation  of  all  animals  described  in 
this  act  into  any  port  in  the  United  States,  except  such  as 
may  be  designated  by  the  Secretary  of  Agriculture,  with 
the  approval  of  the  Secretary  of  the  Treasury,  as  quaran- 
tine stations,  is  hereby  prohibited;  and  the  Secretary  of 
Agriculture  may  cause  to  be  slaughtered  such  of  the  ani- 
mals named  in  this  act  as  may  be,  under  regulations  pre- 
scribed by  him,  adjudged  to  be  infected  with  any  contagious 
disease,  or  to  have  been  exposed  to  infection  so  as  to  be 
dangerous  to  other  animals;  and  that  the  value  of  animals 
so  slaughtered  as  being  so  exposed  to  infection  but  not  in- 
fected may  be  ascertained  by  the  agreement  of  the  Secre- 
tary of  Agriculture  and  owners  thereof,  if  practicable; 
otherwise,  by  the  appraisal  by  two  persons  familiar  with 
the  character  and  value  of  such  property,  to  be  appointed 
by  the  Secretary  of  Agriculture,  whose  decision,  if  thej^ 
agree,  shall  be  final;  otherwise,  the  Secretary  of  Agricul- 
ture shall  decide  between  them,  and  his  decision  shall  be 
final:  and  the  amount  of  the  value  thus  ascertained  shall 


INSPECTION  OF  FOOD,  AND  DRINK.         213 

be  paid  to  the  owner  thereof  out  of  money  in  the  Treasury 
appropriated  for  the  use  of  the  Bureau  of  Animal  Industry; 
but  no  payment  shall  be  made  for  any  animal  imported  in 
violation  of  the  provisions  of  this  act.  If  any  animals  sub- 
ject to  quarantine  according  to  the  provisions  of  this  act 
are  brought  into  any  port  of  the  United  States  where  no 
quarantine  station  is  established  the  collector  of  such  port 
shall  require  the  same  to  be  conveyed  by  the  vessel  on 
which  they  are  imported  or  are  found  to  the  nearest  quar- 
antine station,  at  the  expense  of  the  owner. 

See  Regulations  of  Oct.  20,  1890,  and  T.  D.  10286,  11288,  15660, 
15745. 

Suspension  of  the  importation  of  animals. 

Sec.  9.  That  whenever,  in  the  opinion  of  the  President, 
it  shall  be  necessary  for  the  protection  of  animals  in  the 
United  States  against  infectious  or  contagious  diseases,  he 
may,  by  proclamation,  suspend  the  importation  of  all  or 
any  class  of  animals  for  a  limited  time,  and  may  change, 
modify,  revoke,  or  renew  such  proclamation,  as  the  public 
good  may  require;  and  during  the  time  of  such  suspension 
the  importation  of  any  such  animals  shall  be  unlawful. 

Inspection  of  imported  and  exported  animals. 

Sec.  10.  That  the  Secretary  of  Agriculture  shall  cause 
careful  inspection  to  be  made  by  a  suitable  officer  of  all 
imported  animals  described  in  this  act,  to  ascertain  whether 
such  animals  are  infected  with  contagious  diseases  or  have 
been  exposed  to  infection  so  as  to  be  dangerous  to  other 
animals,  which  shall  then  either  be  placed  in  quarantine 
or  dealt  with  according  to  the  regulations  of  the  Secretary 
of  Agriculture;  and  all  food,  litter,  manure,  clothing, 
utensils,  and  other  appliances  that  have  been  so  related  to 
such  animals  on  board  ship  as  to  be  judged  liable  to 
convey  infection  shall  be  dealt  with  according  to  the  regu- 
lations of  the  Secretary  of  Agriculture;  and  the  Secretary 
of  Agriculture  may  cause  inspection  to  be  made  of  all 
animals  described  in  this  act  intended  for  exportation,  and 
provide  for  the  disinfection  of  all  vessels  engaged  in  the 
transportation  thereof,  and  of  all  barges  or  other  vessels 
used  in  the  conveyance  of  such  animals  intended  for  ex- 
port to  the  ocean  steamer  or  other  vessels,  and  of  all 
attendants  and  their  clothing,  and  of  all  head  ropes  and 
other  appliances  used  in  such  exportation,  by  such  orders 
and  regulations  as  he  may  prescribe;  and  if,  upon  such  in- 
spection, any  such  animal  shall  be  adjudged,  under  the 
regulations  of  the  Secretary  of  Agriculture,  to  be  infected 
or  to  have  been  exposed  to  infection  so  as  to  be  dangerous 
to  other  animals,  they  shall  not  be  allowed  to  be  placed 


214  TARIFF  ACT  OF  OCTOBER  1,  1890. 


upon  any  vessel  for  exportation;  the  expense  of  all  the 
inspection  and  disinfection  provided  for  in  this  section  to 
be  borne  by  the  owners  of  the  vessels  on  which  such 
animals  are  exported.  {See  Act  March  3,  i^gi,  page  220, 
and  Act  March  3,  1893,  page  223.) 


ACT  OF  SEPTEMBER  30,  1890. 

(U.  S.  statutes,  Vol.  27,  psge  204.) 


Sec.  1.  =i'  *  *  And  such  clerks  and  inspectors  of 
customs  as  the  Secretary  of  the  Treasury  may  designate 
for  the  purpose  shall  be  authorized  to  administer  oaths, 
such  as  deputy  collector  of  customs  are  now  authorized  to 
administer,  and  no  compensation  shall  be  paid  or  charge 
made  therefor.         *         a.         <u  ^         *         .«.  * 


TARIFF  ACT  OF  OCTOBER  1,  1890 

(U.  S.  statutes,  vol.  36,  page  567.) 


An  Act  to  reduce  the  revenue,  and  equahze  duties  on  imports, 
and  for  other  purposes. 

Secs.  1  and  2,  which  provided  respectively  for  "Duties 
upon  Imports"  and  "The  Free  List/'  have  been  super- 
seded by  Sections  i  and  2  of  the  Act  of  August  28,  1894, 
post,  with  the  exception  that  the  provisions  of  the  Act  of 
October  i,  1890,  for  the  following  articles,  viz:  Agricul- 
tural implements;  Lead,  lead  ores,  and  silver  ores  contain- 
ing lead;  Salt;  Sulphuric  acid,  and  Wood  and  articles  of 
Wood,  have  been  kept  in  force  conditionally  by  said  Sec- 
tions of  the  Act  of  August  28,  1894.  See  the  respective 
articles  in  the  "Schedule  of  Duties,'^ /<?.y/. 

Sec.  3.  Repealed  by  Section  71  of  the  Act  of  August 
28,  1894,  post. 

Secs.  4  to  14  inclusive,  superseded  by  Sections  3  to  13 
inclusive,  of  the  Act  of  August  28,  1894,  post. 


TARIFF  ACT  OF  OCTOBER  1,  1890.  215 

Secs.  15  and  16.  Superseded  by  the  provisions  of  Sec- 
tion 2  (Free  List)  of  the  Act  of  August  28,  1894,  post. 

Secs.  17  to  25  inclusive,  superseded  by  Sections  14  to  22 
inclusive,  of  the  Act  of  August  28,  1894,  post. 

Secs.  26  to  29.  Relate  solely  to  Internal  Revenue. 

Internal  Revenue  tax  on  smoking  and  mannfactured  tobacco 

and  snuff. 

Sec.  30.  That  on  and  after  the  first  day  of  January, 
eighteen  hundred  and  ninety-one,  the  internal  taxes  on 
smoking  and  manufactured  tobacco  shall  be  six  cents  per 
pound,  and  on  snuff  six  cents  per  pound. 

Imported  manufactured  tobacco  and  snuff  to  pay  internal  revenue 
tax  in  addition  to  import  duty.  See  Section  3377  Revised  Statutes, 
supra. 

Sec.  31.  Relates  solely  to  Internal  Revenue. 

Cigars  and  Cigarettes— how  to  be  packed. 

Sec.  32.  That  section  thirty-three  hundred  and  ninety- 
two  of  the  Revised  Statutes,  as  amended  by  section  sixteen 
of  the  act  of  March  first,  eighteen  hundred  and  seventy- 
nine,  be  and  the  same  hereby  is  amended  to  read  as  follows: 

All  cigars  shall  be  packed  in  boxes  not  before  used  for 
that  purpose,  containing  respectively  twenty-five,  fifty,  one 
hundred,  two  hundred,  two  hundred  and  fifty,  or  five  hun- 
dred cigars  each:  Provided,  however,  That  manufacturers 
of  cigars  shall  be  permitted  to  pack  in  boxes  not  before 
used  for  that  purpose  cigars  not  to  exceed  thirteen  nor  less 
than  twelve  in  number,  to  be  used  as  sample  boxes;  and 
every  person  who  sells,  or  offers  for  sale,  or  delivers,  or 
offers  to  deliver,  any  cigars  in  any  other  form  than  in  new 
boxes  as  above  described,  or  who  packs  in  any  box  any 
cigars  in  excess  of  or  less  than  the  number  provided  by 
law  to  be  put  in  each  box  respectively,  or  who  falsely 
brands  any  box,  or  affixes  a  stamp  on  any  box  denoting  a 
less  amount  of  tax  than  that  required  by  law,  shall  be  fined 
for  each  offense  not  more  than  one  thousand  dollars,  and 
be  imprisoned  not  more  than  two  years:  Provided,  That 
nothing  in  this  section  shall  be  construed  as  preventing  the 
sale  of  cigars  at  retail  by  retail  dealers  who  have  paid  the 
special  tax  as  such  from  boxes  packed,  stamped,  and 
branded  in  the  manner  prescribed  by  law:  And  provided 
further,  That  every  manufacturer  of  cigarettes  shall  put 
up  all  the  cigarettes  that  he  manufactures  or  has  manufac- 
tured, for  him,  and  sells  or  removes  for  consumption  or  use, 
in  packages  or  parcels  containing  ten,  twenty,  fifty,  or  one 
hundred  cigarettes  each,  and  shall  securely  affix  to  each  of 


216  TARIFF  ACT  OF  OCTOBER  1,  1890. 

said  packages  or  parcels  a  suitable  stamp  denoting  the  tax 
thereon,  and  shall  properly  cancel  the  same  prior  to  such 
sale  or  removal  for  consumption  or  use,  under  such  regu- 
lations as  the  Commissioner  of  Internal  Revenue  shall  pre- 
scribe; and  all  cigarettes  imported  from  a  foreign  country 
shall  be  packed,  stamped,  and  the  stamps  canceled  in  like 
manner,  in  addition  to  the  import  stamp  indicating  inspec- 
tion of  the  custom-house  before  they  are  withdrawn  there- 
from.    {See  §§  2804,  3402  R.  S.,  supra.) 

Secs.  33  to  37  inclusive,  relate  solely  to  Internal 
Revenue. 

Stamps  on  Imported  Opium. 

Sec.  38.  That  all  prepared  smoking  opium  imported  into 
the  United  States  shall,  before  removal  from  the  custom- 
house, be  duly  stamped  in  such  manner  as  to  denote  that 
the  duty  thereon  has  been  paid;  and  that  all  opium  manu- 
factured in  the  United  States  for  smoking  purposes,  before 
being  removed  from  the  place  of  manufacture,  whether  for 
consumption  or  storage,  shall  be  duly  stamped  in  such 
permanent  manner  as  to  denote  the  payment  of  the  internal 
revenue  tax  thereon. 

1.  The  customs  stamps  '''■duty  paid''  shall  be  affixed  to  each 
five  tail  box  or  smallest  package  imported.  The  date,  name  of 
importer,  vessel  and  port,  and  name  of  Inspector  shall  be  written 
on  the  stamp  (T.  D.  10304,  11750). 

2.  Opium  cannot  be  transported  in  bond,  the  duty  must  be  paid 
at  original  port  of  entry  (T,  D.  April  17,  T895). 

3.  Sections  38,  39,  40,  not  being  inconsistent  with  the  provisions 
of  the  Act  of  August  28,  1894,  are  held  to  be  in  full  force  and 
effect  (T.  D.  15354  with  instructions  as  to  customs  stamps). 

Regulations  applying  to  opium  manufacture. 

Sec.  39.  That  the  provisions  of  existing  laws  governing 
the  engraving,  issue,  sale,  accountability,  eifacement,  can- 
cellation, and  destruction  of  stamps  relating  to  tobacco  and 
snuff,  as  far  as  applicable  are  hereby  made  to  apply  to 
stamps  provided  for  by  the  preceding  section. 

Penalty  for  violations  of  opium  provisions. 

Sec.  40.  That  a  penalty  of  not  more  than  one  thousand 
dollars,  or  imprisonment  not  more  than  one  year,  or  both, 
in  the  discretion  of  the  court  shall  be  imposed  for  each 
and  every  violation  of  the  preceding  sections  of  this  act 
relating  to  opium  by  any  person  or  persons;  and  all  pre- 
pared smoking  opium  wherever  found  within  the  United 
States  without  stamps  required  by  this  act  shall  be  forfeited. 

Secs.  41  to  46  inclusive,  relate  solely  to  Internal 
Revenue. 


TARIFF  ACT  OF  OCTOBER  1,  1890.  217 

Re-importation  of  domestic  wines  exported. 

Sec.  47.  That  all  provisions  of  law  relating  to  the  re- 
importation of  any  goods  of  domestic  growth  or  manufac- 
ture which  were  originally  liable  to  an  internal-revenue 
tax  shall  be,  as  far  as  applicable,  enforced  against  any 
domestic  wines  sought  to  be  re-imported;  and  duty  shall 
be  levied  and  collected  upon  the  same  when  re-imported, 
as  an  original  importation. 

Secs.  48  to  49  inclusive,  relate  solely  to  Internal 
Revenue. 

Duty  on  actual  weight  at  time  of  withdrawal. 

Sec.  50.  *  *  *  Provided  further,  That  when  duties 
are  based  upon  the  weight  of  merchandise  deposited  in  any 
public  or  private  bonded  warehouse  said  duties  shall  be 
levied  and  collected  upon  the  weight  of  such  merchandise 
at  the  time  of  its  withdrawal. 

1.  This  proviso  is  in  force  (T.  D.  15210). 

2.  All  vveighable  merchandise  shall  be  weighed  at  the  time  of 
landing,  and  such  weight  used  in  liquidation;  re-weighing  on  with- 
drawal may  be  waived  by  the  importer,  but  the  collector  may  re- 
quire it  (T.  D.  10856,  1 1529,  13627;  G.  A.  1560). 

3.  The  proviso  applies  to  goods  that  pay  a  specific  duty  per 
pound,  hundred  weight  or  ton  (T.  D.  10444,  May  8,  1895),  and  is  not 
applicable  to  goods  which  are  subject  to  ad  valorem  duty,  the 
amount  of  which  is  based  upon  weight  or  graduated  according  to 
weight  (T.  D.  11437);  and  cannot  be  construed  to  m^d.xv  gauge  (T. 
D.  10747,  14672). 

4.  Merchandise  deposited  in  any  bonded  warehouse,  before  or 
after  this  act  took  effect,  will  be  subject  to  duty  upon  its  weight  at 
the  time  of  withdrawal  for  consumption  (T.  D.  11445,  11695;  G.  A. 
1 146),  and  merchandise  withdrawn  for  transportation  is  dutiable 
upon  the  weight  at  time  of  final  withdrawal  from  the  custody  of 
the  Government  (T.  D.  12614.  13055,  14117,  14126;  G.  A.  2267). 

Secs.  51  and  52.  Superseded  by  Sections  24  and  25,  Act 
August  28,  \Z^\,  post. 

Sec.  53  Relates  to  Special  Internal  Revenue  Taxes. 

Withdrawal  from  bonded  warehouse. 

Sec.  54.  That  section  twenty  of  the  act  entitled  ''An 
act  to  simplify  the  laws  in  relation  to  the  collection  of 
revenues,"  approved  June  tenth,  eighteen  hundred  and 
ninety,  is  hereby  amended  to  read  as  follows: 

"  Sec.  20.  That  any  merchandise  deposited  in  bond  in 
any  public  or  private  bonded-warehouse  may  be  withdrawn 
for  consumption  within  three  years  from  the  date  of  original 
importation,  on  payment  of  the  duties  and  charges  to  which 
it  may  be  subject  by  law  at  the  time  of  such  withdrawal: 


218  ACT  OF  MARCH  3,  1891. 

Provided,  That  nothing  herein  shall  affect  or  impair  ex- 
isting provisions  of  law  in  regard  to  the  disposal  of  perish- 
able or  explosive  articles." 

This  section  not  repealed  by  the  Act  August  28,  1894, /6'^/i(T. 
D.  15294).     See  notes  to  Section  20,  Act  June  10,  1890  {supra). 

Sec.  55.  Repeal  Provisions. 


ACT  OF  MAECH  3,   1891 

(U.  S.  statutes,  Vol.  26,  page  826.) 


An  Act  to  establish  Circuit  Courts  of  Appeals  and  to  define  and 
regulate  in  certain  cases  the  jurisdiction  of  the  courts  of  the 
United  States  and  other  purposes. 


8ec.  5  Relates  to  cases  of  direct  appeal  to  the  Supreme 
Court  from  District  and  Circuit  Courts. 

Jurisdiction  of  Circuit  Court  of  Appeals. 

Sec.  6.  That  the  Circuit  Courts  of  Appeals  established 
by  this  act  shall  exercise  appellate  jurisdiction  to  review- 
by  appeal  or  by  writ  of  error  final  decision  in  the  district 
court  and  the  existing  circuit  courts  in  all  cases  other  than 
those  provided  for  in  the  preceding  section  of  this  act,  un- 
less otherwise  provided  by  law.  And  the  judgments  or 
decrees  of  the  Circuit  Court  of  Appeals  shall  be  final  in  all 
cases  *  *  *  arising  under  *  *  *  the  revenue 
laws  *  *  *  Excepting  that  in  every  such  subject 
within  its  appellate  jurisdiction  the  Circuit  Court  of  Ap- 
peals at  any  time  may  certify  to  the  Supreme  Court  of 
the  United  States  any  question  or  proposition  of  law  con- 
cerning which  it  desires  the  instruction  of  that  court  for 
its  proper  decision.  *  *  *  j^mj  excepting  also  that  in 
any  such  case  as  is  hereinbefore  made  final  in  the  Circuit 
Court  of  Appeals  it  shall  be  competent  for  the  Supreme 
Court  to  require,  by  certiorari  or  otherwise,  any  such  case 
to  be  certified  to  the  Supreme  Court  for  its  review  and 
determination   with  the  same  power  and  authority  in  the 


ACT  OF  MARCH  3,  1891.  219 

case  as  if  it  had  been  carried  by  appeal  or  writ  of  error 
to  the  Supreme  Court.  **=}=** 

Judicial  Interpretation  of  Sec.  6. 

The  intention  under  this  act  was  to  divide  appeals  and  writs  of 
error  into  two  general  classes,  one  of  which  should  be  taken  direct 
to  the  Supreme  Court,  while  all  others  should  lie  to  this  court. 
The  enumeration  of  the  former  is  specific,  while  the  latter  is  gen- 
eral; and  the  words,  "unless  orherwise  provided  by  law,"  should 
not  be  interpreted  so  as  to  extend  the  direct  appellate  jurisdiction 
of  the  Supreme  Court  beyond  the  class  of  cases  enumerated  in  sec- 
tion 5  of  this  act.  The  fact  that  section  15  of  the  Act  of  June  10,  1890, 
supra,  allows  appeal  to  the  Supreme  Court  cannot  be  considered  as 
having  "otherwise  provided  by  law,"  and  the  Circuit  Court  of 
Appeals  has  jurisdiction  of  an  appeal  from  a  judgment  rendered 
by  the  Circuit  Court  in  reviewing  a  decision  of  the  Board  of  Gen- 
eral Appraisers.  (Louisville,  &c.  Co.  vs.  Collector,  C.  C.  A., 
49  Fed.  Rep.  561,  affirmed  in  U.  S.  vs.  Hopewell,  51  Fed.  Rep.  798). 


Sec.  10.  *  *  *  And  whenever  an  appeal  or  writ  of 
error  or  otherwise  a  case  coming  from  a  circuit  court  of 
appeals  shall  be  reviewed  and  determined  in  the  Supreme 
Court,  the  cause  shall  be  remanded  by  the  Supreme  Court 
to  the  proper  district  or  circuit  court  for  further  proceed- 
ings in  pursuance  of  such  determination. 


ACT  OF  MARCH  3,  1891.— HAWAIIAN   TREATY. 

(U.  S.  statutes,  vol.  36,  page  844.) 


An  Act  relating  to  the  treaty  of  reciprocity  with  the  Hawaiian 

Islands. 

Be  it  enacted  by  the  Senate  and  House  of  Representatives 
of  the  United  States  of  America  in  Congress  assembled, 
That  nothing  in  the  act  approved  October  first,  eighteen 
hundred  and  ninety,  entitled  "An  act  to  reduce  the  revenue 
and  equalize  duties  on  imports,  and  for  other  purposes," 
shall  be  held  to  repeal  or  impair  the  provisions  of  the 
convention  respecting  commercial  reciprocity  concluded 
January  thirtieth,  eighteen  hundred  and  seventy-five,  with 
the  King  of  the  Hawaiian  Islands,  and  extended  by  the 
convention  proclaimed  November  ninth,  eighteen  hundred 
and  eighty-seven;  and  the  provisions  of  said  convention 
shall  be  in  full  force  and  effect  as  if  said  act  had  not  passed. 

See  Extract  from  Hawaiian  Reciprocity  Treaty,  and  Act  of 
August  15,  1876,  supra,  to  carry  the  Treaty  into  effect,  and  Para- 
graph i82>^  of  Section  i.  Act  of  August  28,  i^^,  post. 


ACT   OF  MARCH   3,  1891.— INSPECTION   OF 
CATTLE. 

(U.  S.  statutes,  vol.  36,  page  1089.) 


An  Act  to  provide  for  the  inspection  of  live  cattle,  hogs,  and  the 
carcasses  and  products  thereof  which  are  the  subjects  of  inter- 
state commerce,  and  for  other  purposes. 

Inspection  of  Cattle  for  Exportation— No  clearance  to  yessel 
without  certificate. 

Be  it  enacted  hy  the  Senate  and  House  of  Representatives 
of  the  United  States  of  America,  in  Congress  assembled^ 
That  the  Secretary  of  Agriculture  shall  cause  to  be  made 
a  careful  inspection  of  all  cattle  intended  for  export  to 
foreign  countries  from  the  United  States,  at  such  times  and 
places,  and  in  such  manner,  as  he  may  think  proper,  with 
a  view  to  ascertain  whether  such  cattle  are  free  from  dis- 
ease; and  for  this  purpose  he  may  appoint  inspectors,  who 
shall  be  authorized  to  give  an  official  certificate  clearly 
stating  the  condition  in  which  such  animals  are  found,  and 
no  clearance  shall  be  given  to  any  vessel  having  on  board 
cattle  for  exportation  to  a  foreign  country  unless  the  owner 
or  shipper  of  such  cattle  has  a  certificate  from  the  in- 
vSpector  herein  authorized  to  be  appointed,  stating  that  said 
cattle  are  sound  and  free  from  disease.  {^See  Act  March  3, 
1891,  page  222.)] 

Sec.  2.  That  the  Secretary  of  Agriculture  shall  also 
cause  to  be  made  a  careful  inspection  of  all  live  cattle  the 
meat  of  which  is  intended  for  exportation  to  any  foreign 
country,  at  such  times  and  places,  and  in  such  manner,  as 
he  may  think  proper  with  a  view  to  ascertain  whether  said 
cattle  are  free  from  disease  and  their  meat  sound  and 
wholesome,  and  may  appoint  inspectors,  who  shall  be 
authorized  to  give  an  official  certificate  clearly  stating  the 
condition  in  which  such  cattle  and  meat  are  found,  and  no 
clearance  shall  be  given  to  any  vessel  having  on  board 
any  fresh  beef  for  exportation  to  and  sale  in  a  foreign 
country  from  any  port  of  the  United  States  until  the 
owner  or  shipper  shall  obtain  from  an  inspector  appointed 
under  the  provisions  of  this  act  such  certificate. 

Secs.  3,  4  AND  5.  Relate  to  Interstate  Commerce. 

220 


ACT  OF  MARCH  3,  1891.— COPYRIGHTS.     221 

Certificate  for  sound  cattle  and  meats  to  be  given. 

Sec.  6.  That  the  inspectors  provided  for  in  sections  one 
and  two  of  this  act  shall  be  authorized  to  give  official  cer- 
tificates of  the  sound  and  wholesome  condition  of  the 
cattle,  sheep,  and  swine,  their  carcasses  and  products 
described  in  sections  three  and  four  of  this  act,  and  one 
copy  of  every  certificate  granted  under  the  provisions  of 
this  act  shall  be  filed  in  the  Department  of  Agriculture, 
another  copy  shall  be  delivered  to  the  owner  or  shipper, 
and  when  the  cattle,  sheep,  and  swine,  or  their  carcasses 
and  products  are  sent  abroad,  a  third  copy  shall  be  de- 
livered to  the  chief  officer  of  the  vessel  on  which  the  ship- 
ment shall  be  made. 

Sec.  7.  Relates  to  Interstate  Commerce. 


ACT  OF  MARCH  3,  1891— COPYRIGHTS. 

(U.  S.  statutes,  Vol.  26,  page  1106.) 


An  Act  to  amend  title  sixty,  chapter  three,  of  the  Revised  Stat- 
utes of  the  United  States,  relating  to  Copyrights. 

Secs.  1  TO  9  inclusive,  amends  Sections  4952,  4954,  4956, 
4958,  4959^  4963,  4964,  4965,  4967  of  the  Revised  Statutes, 
supra,  which  see  as  amended. 

Sec.  10.  That  section  forty-nine  hundred  and  seventy- 
one  of  the  Revised  Statutes  be,  and  the  same  is  hereby, 
repealed. 

Books  in  Volumes  and  Periodicals— How  treated. 

Sec.  11.  That  for  the  purpose  of  this  act  each  volume  of 
a  book  in  two  or  more  volumes,  when  such  volumes  are 
published  separately  and  the  first  one  shall  not  have  been 
issued  before  this  act  shall  take  effect,  and  each  number  of 
a  periodical  shall  be  considered  an  independent  publica- 
tion, subject  to  the  form  of  copyrighting  as  above. 

When  the  act  to  take  effect. 

Sec.  12.  That  this  act  shall  go  into  effect  on  the  first 
day  of  July,  anno  Domini  eighteen  hundred  and  ninety- 
one. 


222  ACT  OF  MARCH  3,  1891. 

Citizens  of  what  foreign  countries  entitled  to  tlie  privilege 

of  this  act. 

Sec.  13,  That  this  act  shall  only  apply  to  a  citizen  or 
subject  of  a  foreign  state  or  nation  when  such  foreign  state 
or  nation  permits  to  "citizens  of  the  United  States  of  Amer- 
ica the  benefit  of  copyright  on  substantially  the  same  basis 
as  its  own  citizens;  or  when  such  foreign  state  or  nation  is 
a  party  to  an  international  agreement  which  provides  for 
reciprocity  in  the  granting  of  copyright,  by  the  terms  of 
which  agreement  the  United  States  of  America  may,  at  its 
pleasure,  become  a  party  to  such  agreement.  The  exist- 
ence of  either  of  the  conditions  aforesaid  shall  be  deter- 
mined by  the  President  of  the  United  States  by  proclama- 
tion made  from  time  to  time  as  the  purposes  of  this  act  may 
require. 


ACT  OF  MARCH  3,  1891. 

(U.  S.  statutes,  Vol.  26,  page  833.) 


An  Act  to  pro,vide  for  the  safe  transport  and  humane  treatment 
of  export  cattle  from  the  United  States  to  foreign  countries, 
and  for  other  purposes. 

Export  cattle— Rules  for  treatment. 

Be  it  enacted  by  the  Senate  and  House  of  Representatives 
of  the  United  States  of  America,  in  Congj^ess  assembled. 
That  the  Secretary  of  Agriculture  is  hereby  authorized  to 
examine  all  vessels  which  are  to  carry  export  cattle  from 
the  ports  of  the  United  States  to  foreign  countries,  and  to 
prescribe  by  rules  and  regulations  or  orders  the  accom- 
modations which  said  vessels  shall  provide  for  export 
cattle,  as  to  space,  ventilation,  fittings,  food  and  water 
supply  and  such  other  requirements  as  he  may  decide  to 
be  necessary  for  the  safe  and  proper  transportation  and 
humane  treatment  of  such  animals.  {See  Act  March  i, 
1891,  page  220.) 

Penalties  for  violations. 

Sec.  2.  That  whenever  the  owner,  owners  or  master  of 
any  vessel  carrying  export  cattle  shall  wilfully  violate  or 
cause  or  permit  to  be  violated  any  rule,  regulation  or  order 
made  pursuant  to  the  foregoing  section  the  vessel  in  re- 
spect of  which  violation  shall  occur  may  be  prohibited 


ACT  OF  MARCH  3,  1893.  223 

from  again  carrying  cattle  from  any  port  of  the  United 
States  for  such  length  of  time,  not  exceeding  one  year,  as 
the  Secretary  of  Agriculture  may  direct,  and  such  vessel 
shall  be  refused  clearance  from  any  port  of  the  United 
States  accordingly. 


ACT  OF  JUNE  3,  1892. 

(U.  S.  statutes.  Vol.  'in,  pag-e  41.) 


An  Act  to  amend  sections  twenty-eight  hundred  and  seven  and 
twenty-eight  hundred  and  eighty-one  of  Revised  Statutes. 

Sec.  1.  Amends  section  2807  of  the  Revised  Statutes, 
supra,  which  see  as  amended. 

Sec.  2.  Amends  section  2881  of  the  Revised  Statutes, 
supra,  which  see  as  amended. 


ACT  OF  MARCH  3,   1893. 

(U.  S.  statutes,  Vol.  27,  page  734.) 


An  Act  making  appropriations  for  the  Department  of  Agriculture 
for  the  fiscal  year  ending  June  thirtieth,  eighteen  hundred  and 
ninety-four. 


Importation  of  neat  cattle  and  hides,  when  allowed— Certifi- 
cation of  Breeding  Animals. 

That  whenever  the  Secretary  of  Agriculture  shall  certify 
to  the  Secretary  of  the  Treasury  what  countries  or  parts  of 
countries  are  free  from  contagious  or  infectiotis  diseases  of 
domestic  animals,  and  that  neat  cattle  and  hides  can  be 
imported  from  such  countries  into  the  United  States  with- 
out danger  to  the  domestic  animals  of  the  United  States, 
the  Secretary  of  the  Treasury  shall  suspend  the  prohibition 
of  the  importation  of  neat  cattle  and  hides,  in  the  manner 
provided  by  law.     That  the  Secretary  of  Agriculture  shall 


224  ACT  OF  JUNE  5,  1894. 

determine  and  certify  to  the  Secretary  of  the  Treasury 
what  are  recognized  breeds  and  pure  bred  animals,  under 
the  provisions  of  paragraph  four  hundred  and  eighty-two 
of  the  Act  of  Congress  approved  October  first,  eighteen 
hundred  and  ninety.  {See  paragraph  373,  and  section  17, 
Act  August  28,  1894,  post). 


ACT  OF  MARCH  3,  1893. 

(U.  S.  statutes,  Vol.  27,  page  745.) 


An  Act  establishing  a  standard  gauge  for  sheet  and  plate  iron 

and  steel.  ,_^ 

See  Text  of  the  Act  and  the  Table  of  Standard  Gauge  in  the 
Appendix. 


ACT  OF  JUNE  5,  1894. 

(U.  S.  statutes,  1893-94,  page  85.) 


An  Act  to  facilitate  the  entry  of  steamships. 

Immediate  unlading  upon  arriyal  at  the  wharf. 

Be  it  enacted  by  the  Senate  and  House  of  Representatives 
of  the  United  States  of  America,  in  Congress  assembled. 
That  the  master  of  any  steamship,  trading  between  foreign 
ports  and  ports  in  the  United  States,  and  running  in  a 
regularly  established  steamship  line,  which  line  shall  have 
been  in  existence  and  running  steamers  in  the  foreign 
trade  for  not  less  than  one  year  previous  to  the  application 
of  the  privilege  extended  by  this  Act,  arriving  in  a  port 
of  entry  may  make  preliminary  entry  of  the  vessel  by 
making  oath  or  affirmation  to  the  truth  of  the  statements 
contained  in  his  manifest  and  delivering  said  manifest  to- 
the  customs  officer,  who  shall  board  said  vessel,  where- 
upon the  unlading  of  such  vessel  may  proceed  upon 
arrival  at  the  wharf,  under  such  regulations  as  the  Secre- 
tary of  the  Treasury  shall  prescribe,  but  nothing  in  this 
Act  shall  relieve  the  master  of  any  vessel  from  subsequent 
compliance  with  the  provisions  of  existing  laws  regarding: 


ACT  OF  AUGUST  13,  1894.  225 

the  report  and  entry  of  vessels  at  the  custom-house.  Cus- 
toms officers  acting  as  boarding  officers,  and  any  customs 
officer  who  may  be  designated  for  that  purpose  by  the  col- 
lector of  the  port,  are  hereby  authorized  to  administer  the 
oath  or  affirmation  herein  provided  for. 

For  Regulations,  see  T.  D.  15054,  15533- 

Sec.  2.  Amends  Section  2869  of  the  Revised  Statutes, 
supra,  which  see,  as  amended. 


ACT  OF  AUGUST  13,  1894. 

(U.  S.  statutes,  1893-94,  page  279.) 


An  Act  relative  to  recognizances,  stipulations,  bond,  and  under- 
takings, and  to  allow  certain  corporations  to  be  accepted  as 
surety  thereon. 

Security  Companies  as  Surety  on  Bonds. 

Be  it  enacted  by  the  Senate  and  House  of  Representatives 
of  the  United  States  of  America,  in  Congress  assembled. 
That  whenever  any  recognizance,  stipulation,  bond,  or 
undertaking  conditioned  for  the  faithful  performance  of 
any  duty,  or  for  doing  or  refraining  from  doing  anything 
in  such  recognizance,  stipulation,  bond,  or  undertaking 
specified,  is  by  the  laws  of  the  United  States  required  or 
permitted  to  be  given  with  one  surety  or  with  two  or  more 
sureties,  the  execution  of  the  same  or  the  guaranteeing  of 
the  performance  of  the  condition  thereof  shall  be  sufficient 
when  executed  or  guaranteed  solely  by  a  corportion  incor- 
porated under  the  laws  of  the  United  States,  or  of  any 
State  having  power  to  guarantee  the  fidelity  of  persons 
holding  positions  of  public  or  private  trust,  and  to  execute 
and  guarantee  bonds  and  undertakings  injudicial  proceed- 
ings: Provided,  That  such  recognizance,  stipulation,  bond, 
or  undertaking  be  approved  by  the  head  of  department, 
court,  judge,  officer,  board,  or  body  executive,  legislative, 
or  judicial  required  to  approve  or  accept  the  same.  But 
no  officer  or  person  having  the  approval  of  any  bond  shall 
exact  that  it  shall  be  furnished  by  a  guarantee  company  or 
by  any  particular  guarantee  company. 


15 


TARIFF  ACT  OF  AUGUST  28,  1894. 

(U.  S.  statutes,  1893-4,  page  509.) 


An  Act  to  reduce  taxation,  to  provide  revenue  for  the  Govern- 
ment, and  for  other  purposes. 

Be  it  enacted  by  the  Senate  and  House  of  Representatives 
of  the  United  States  of.  America  in  Congress  assemble d^ 
That  on  and  after  the  first  day  of  August,  eighteen  hun- 
dred and  ninety- four,*  unless  otherwise  specially  provided 
for  in  this  Act,  there  shall  be  levied,  collected,  and  paid 
upon  all  articles  imported  from  foreign  countries  or  with- 
drawn for  consumption,  and  mentioned  in  the  schedules 
herein  contained,  the  rates  of  duty  which  are,  by  the 
schedules  and  paragraphs,  respectively  prescribed,  namely: 

Schedule  A.— Chemicals,  Oils,  and  Paints. 

Acids. — 

1.  Acetic  or  pyroligneous  acid,  twenty  per  centum  ad 
valorem. 

2.  Boracic  acid,  three  cents  per  poimd. 

3.  Chromic  acid,  four  cents  per  pound. 

4.  Citric  acid,  twenty-five  per  centum  ad  valorem. 

5.  Tannic  acid  or  tannin,  sixty  cents  per  pound. 

6.  Tartaric  acid,  twenty  per  centum  ad  valorem. 

7.  Alcoholic  perfumery,  including  cologne  water  and 
other  toilet  waters,  and  alcoholic  compounds  not  specially 
provided  for  in  this  act,  two  dollars  per  gallon  and  fifty 
per  centum  ad  valorem. 

8.  Alumina,  alum,  alum  cake,  patent  alum,  sulphate  ot 
alumina,  and  aluminous  cake,  and  alum  in  crystals  or 
ground,  four- tenths  of  one  cent  per  pound. 

8^.  Ammonia,  carbonate  of,  twenty  per  centum  ad 
valorem;  muriate  of,  or  sal  ammoniac,  ten  per  centum  ad 
valorem;  sulphate  of,  twenty  per  centum  ad  valorem. 

9.  Blacking  of  all  kinds,  twenty  per  centum  ad  valorem. 
Bone  char  suitable  for  use  in  decolorizing  sugars,  twenty 
per  centum  ad  valorem. 

♦The  Treasury  Department  has  decided  to  be  governed  by  Supreme  Court  decision 
(Hartranft  vs.  Oliver,  125  U.  S.  Reports,  525),  which  entitles  to  benefit  of  new  act  all  im. 
ported  goods  held  in  customs  custody  on  August  28,  1894,  whether  unclaimed,  on  board 
vessel,  or  in  process  of  transportation.  (T.  D.  15205,  15286,  15368.) 

The  Act  of  August  28, 1894,  does  not  apply  to  merchandise  in  bond  August  1,  but  with- 
drawn prior  to  August  28,  1894,  nor  to  merchandise  imported  and  entered  for  consumption 
between  August  1  and  August  28,  1894.  (G.  A.  2775  and  2776.)  The  U.  S.  Supreme  Court,  in 
case  of  U.  S.  vs.  Burr  &  Hardwick,  held  that  the  Act  went  into  effect  August  28,  1894,  when 
the  bill  became  a  law,  notwithstanding  the  law  itself  fixed  the  date  as  August  1,  1894. 

226 


TARIFF  ACT  OF  AUGUST  28,  1894.  227 

Schedule  A. —Chemicals,  Oils  and  Faints.— Continued. 
•  10.   Borax,    crude,    or   borate   of  soda,   two    cents  per 
pound;  borate  of  lime,  one  and  one-half  cents  per  pound. 
Refined  borax,  two  cents  per  pound. 

io3^.   Camphor,  refined,  ten  per  centum  ad  valorem.  - 
Ti.  Chalk,  prepared,  precipitated,  French,  red,  and   all 
other  chalk  preparations  not  specially  provided  for  in  this 
Act,  twenty  per  centum  ad  valorem. 

12.  Chloral  hydrate,  twenty-five  per  centum  ad  valorem. 

13.  Chloroform,  twenty-five  cents  per  pound. 

COAIv-TAR   PREPARATIONS. — 

14.  All  coal-tar  colors  or  dyes,  by  whatever  name 
known,  and  not  specially  provided  for  in  this  Act,  twenty- 
five  per  centum  ad  valorem. 

14^.   Cobalt,  oxide  of,  twenty-five  cents  per  pound. 

15.  Collodion  and  all  compounds  of  pyroxyline,  by 
whatever  name  known,  forty  cents  per  pound;  rolled  or  in 
sheets,  but  not  made  up  into  articles,  fifty  cents  per  pound; 
if  in  finished  or  partly  finished  articles,  forty-five  per 
centum  ad  valorem. 

16.  Coloring  for  brandy,  wine,  beer,  or  other  liquors, 
fifty  per  centum  ad  valorem. 

i6>^.  Drugs,  such  as  barks,  beans,  berries,  balsams, 
buds,  bulbs,  bulbous  roots,  excrescences,  fruits,  flowers, 
dried  fibers,  dried  insects,  grains,  gums  and  gum  resin, 
herbs,  leaves,  lichens,  mosses,  nuts,  roots  and  stems, 
spices,  vegetables,  seeds  (aromatic,  not  garden  seeds), 
seeds  of  morbid  growth,  weeds,  and  woods  used  expressly 
for  dyeing;  any  of  the  foregoing  which  are  not  edible,  but 
which  are  advanced  in  value  or  condition  by  refining  or 
grinding,  or  by  other  process  of  manufacture,  and  not 
specially  provided  for  in  this  Act,  ten  per  centum  ad 
valorem. 

^  17.  Ethers,  sulphuric,  forty  cents  per  pound;  spirits  of 
nitrous  ether,  twenty-five  cents  per  pound;  fruit  ethers, 
oils,  or  essences,  two  dollars  per  pound;  ether  of  all  kinds 
not  specially  provided  for  in  this  Act,  one  dollar  per 
pound. 

18.  Extracts  and  decoctions  of  logwood  and  other  dye- 
woods,  extract  of  sumac,  and  extracts  of  barks,  such  as 
are  commonly  used  for  dyeing  or  tanning,  not  specially 
provided  for  in  this  Act,  and  extracts  of  hemlock  bark, 
ten  per  centum  ad  valorem. 

19.  Gelatine,  glue,  isinglass  or  fish  glue,  and  prepared 
fish  bladders  or  fish  sounds,  twenty-five  per  centum  ad 
valorem. 

20.  Glycerine,  crude,  not  purified,  one  cent  per  pound; 
refined,  three  cents  per  pound. 


228  TARIFF  ACT  OF  AUGUST  28,  1894. 

Schedule  A.— Chemicals,  Oils  and  'Paints.— ConHnued. 

21.  Ink  and  ink  powders,  printers'  ink,  and  all  other 
ink  not  specially  provided  for  in  this  Act,  twenty-five  per 
centum  ad  valorem. 

2  2.  Iodoform,  one  dollar  per  pound. 

23.  Licorice,  extracts  of,  in  paste,  rolls,  or  other  forms, 
five  cents  per  pound. 

24.  Magnesia,  carbonate  of,  medicinal,  three  cents  per 
pound;  calcined,  seven  cents  per  pound;  sulphate  of,  or 
Epsom  salts,  one-fifth  of  one  cent  per  pound. 

25.  Morphia,  or  morphine,  and  all  salts  thereof,  fifty 
cents  per  ounce. 

Oils. — 

26.  Alizarine  assistant,  or  soluble  oil,  or  oleate  of  soda, 
or  Turkey  red  oil,  thirty  per  centum  ad  valorem. 

27.  Castor  oil,  thirty-five  cents  per  gallon. 

28.  Cod-liver  oil,  twenty  per  centum  ad  valorem. 

29.  Flaxseed  or  linseed  and  poppy-seed  oil,  raw,  boiled, 
or  oxidized,  twenty  cents  per  gallon  of  seven  and  one- 
half  pounds  weight. 

30.  Fusel  oil,  or  amylic  alcohol,  ten  per  centum  ad 
valorem. 

31.  Hempseed  oil  and  rape-seed  oil,  ten  cents  per  gal- 
lon. 

32.  Olive  oil,  fit  for  salad  purposes,  thirty-five  cents  per 
gallon. 

33.  Peppermint  oil,  twenty-five  per  centum  ad  valorem. 

34.  Seal,  herring,  whale,  and  other  fish  oil  not  specially 
provided  for  in  this  Act,  twenty-five  per  centum  ad 
valorem. 

35.  Opium,  aqueous  extract  of,  for  medicinal  uses,  and 
tincture  of,  as  laudanum,  and  all  other  liquid  preparations 
of  opium,  not  specially  provided  for  in  this  Act,  twenty 
per  centum  ad  valorem. 

36.  Opium  containing  less  than  nine  per  centum  of 
morphia,  and  opium  prepared  for  smoking,  six  dollars  per 
pound ;  but  opium  prepared  for  smoking  and  other  prepa- 
rations of  opium  deposited  in  bonded  warehouse  shall  not 
be  removed  therefrom  without  payment  of  duties,  and 
such  duties  shall  not  be  refunded. 

Paints,  colors,  and  varnishes. — 

37.  Baryta,  sulphate  of,  or  barytes,  manufactured,  three 
dollars  per  ton. 

38.  Blues,  such  as  Berlin,  Prussian,  Chinese,  and  all 
others,  containing  ferrocyanide  of  iron,  dry  or  ground  in 
or  mixed  with  oil,  six  cents  per  pound;  and  in  pulp  or 
mixed  with  water,  six  cents  per  pound  on  the  material 
contained  therein  when  dry. 


TARIFF  ACT  OF  AUGUST  28,  1894.  229 

Schedule  A.— Chemicals,  Oils  and  Taints.— Con^imied. 

39.  Blanc-fixe,  or  artificial  sulphate  of  barytes  and  satin 
white,  or  artificial  sulphate  of  lime,  twenty-five  per  cen- 
tum ad  valorem. 

40.  Black,  made  from  bone,  ivory,'  or  vegetable,  under 
whatever  name  known,  including  bone  black  and  lamp- 
black, dry  or  ground  in  oil  or  water,  twenty  per  centum 
ad  valorem. 

41.  Chrome  yellow,  chrome  green,  and  all  other  chro- 
mium colors  in  which  lead  and  bichromate  of  potash  or 
soda  are  component  parts,  dry  or  ground  in  or  mixed  with 
oil,  or  in  pulp  or  mixed  with  water,  three  cents  per  pound 
on  the  material  contained  therein  when  dry. 

42.  Ocher  and  ochery  earths,  sienna  and  sienna  earths, 
umber  and  umber  earths,  ground  in  oil,  one  and  one-fourth 
of  one  cent  per  pound. 

43.  Ultramarine  blue,  whether  dry,  in  pulp,  or  mixed 
with  water,  and  wash  blue  containing  ultramarine,  three 
cents  per  pound. 

44.  Varnishes,  including  so-called  gold  size  or  japan, 
twenty-five  per  centum  ad  valorem ;  and  on  spirit  [ ,  J  varnishes 
for  the  alcohol  contained  therein,  one  dollar  and  thirty- 
two  cents  per  gallon  additional. 

45.  Vermilion  red,  and  other  colors  containing  quick- 
silver, dry  or  ground  in  oil  or  water,  twentj^  per  centum 
ad  valorem;  vermilion  red,  not  containing  quicksilver  but 
made  of  lead  or  containing  lead,  six  cents  per  pound. 

46.  Whiting  and  Paris  white,  dry,  one-fourth  of  one 
cent  per  pound;  ground  in  oil,  or  putty,  one  half  of  one 
cent  per  pound. 

47.  Zinc,  oxide  of,  and  white  paint  or  pigment  contain- 
ing zinc,  dry  or  ground  in  oil,  one  cent  per  pound. 

48.  All  other  paints,  colors,  and  pigments,  whether  dry 
or  mixed,  or  ground  in  water  or  oil,  or  other  solutions, 
including  all  colors  in  tubes,  lakes,  crayons,  smalts,  and 
frostings,  and  not  specially  provided  for  in  this  Act,  tw^enty- 
five  per  centum  ad  valorem. 

Lead  Products. — 

49.  Acetate  of  lead,  white,  two  and  three-quarters  cents 
per  pound;  brown,  one  and  three-quarters  cents  per  pound; 
litharge,  one  and  one-half  cents  per  pound. 

50.  Nitrate  of  lead,  one  and  one-half  cents  per  pound. 

51.  Orange  mineral,  one  and  three-quarters  cents  per 
pound;  red  lead,  one  and  one-half  cents  per  pound. 

52  White  lead,  and  white  paint  and  pigment  contain- 
ing lead,  dry  or  in  pulp,  or  ground  or  mixed  with  oil,  one 
and  one-half  cents  per  pound . 

53.   Phosphorus,  fifteen  cents  per  pound. 


230  TARIFF  ACT  OF  AUGUST,  28,  1804. 

Schedule  A. — Chemicals,  Oils,  and  Paints. — Continued. 
Potash. — 

54.  Bichromate  and  chromate  of,  twenty-five  per  centum 
ad  valorem. 

55.  Hydriodate,  iodide,  and  iodate  of,  twenty-five  cents 
per  pound. 

56.  Nitrate  of,  or  saltpeter,  refined,  one-half  of  one 
cent  per  pound. 

57  Prussiate  of,  red,  or  yellow,  twenty-five  per  centum 
ad  valorem. 

Preparations. — 

58.  All  medicinal  preparations,  including  medicinal  coal- 
tar  preparations  and  medicinal  proprietary  preparations,  of 
which  alcohol  is  a  component  part,  or  in  the  preparation 
of  which  alcohol  is  used,  not  specially  provided  for  in  this 
Act,  fifty  cents  per  pound:  Provided,  That  no  such  prepa- 
ration shall  pay  less  than  twenty-five  per  centum  ad 
valorem. 

59.  All  medicinal  preparations,  not  specially  provided 
for  in  this  Act,  twenty-five  per  centum  ad  valorem. 

59>^.  Paris  green  and  London  purple,  twelve  and  one- 
half  per  centum  ad  valorem. 

60.  Products  or  preparations  known  as  alkalies,  alka- 
loids, distilled  oils,  essential  oils,  expressed  oils,  rendered 
oils,  and  all  combinations  of  the  foregoing,  and  all  chem- 
ical compounds  and  salts,  not  specially  provided  for  in 
this  Act,  twenty-five  per  centum  ad  valorem. 

See  note  in  Schedule,  title  '*  Preparations,"  page  491. 

61.  Preparations  used  as  applications  to  the  hair,  mouth, 
teeth,  or  skin,  such  as  cosmetics,  dentifrices,  pastes, 
pomades,  powders,  and  all  toilet  preparations,  and  articles 
of  perfumery,  not  specially  provided  for  in  this  Act,  forty 
per  centum  ad  valorem. 

62.  Santonin e,  and  all  salts  thereof  containing  eighty 
per  centum  or  over  of  santonine,  one  dollar  per  pound. 

Soap. — 

63.  Castile  soap,  twenty  per  centum  ad  valorem;  fancy, 
perfumed,  and  all  descriptions  of  toilet  and  medicinal  or 
medicated  soap,  thirty-five  per  centum  ad  valorem;  all 
other  soaps,  not  specially  provided  for  in  this  Act,  ten  per 
centum  ad  valorem. 

Soda. — 

64.  Bicarbonate  of  soda  or  supercarbonate  of  soda  or 
saleratus,  one-half  cent  per  pound. 

65.  Hydrate  of,  or  caustic  soda,  one-half  of  one  cent 
per  pound. 


TARIFF  ACT  OF  AUGUST  28,  1894.  231 

Schedule  A.— Chemicals,  Oils  and  FninU.— Con  tinned. 

66.  Bichromate  and  chromate  of,  twenty-five  per  centum 
ad  valorem. 

67.  Sal  soda,  or  soda  crystals,  one-eighth  of  one  cent  per 
pound;  soda  ash,  one-fourth  of  one  cent  per  pound. 

68.  Silicate  of  soda,  or  other  alkaline  silicate,  three- 
eigbths  of  one  cent  per  pound. 

69  Sponges,  sea  moss  or  Iceland  moss,  ten  per  centum 
ad  valorem. 

70.  Strychnia,  or  strychnine,  and  all  salts  thereof,  thirty 
cents  per  ounce. 

71  Sulphur,  refined,  sublimed,  or  flowers  of,  twenty  per 
centum  ad  valorem. 

72.  Sumac,  ground,  ten  per  centum  ad  valorem. 

73.  Tartar,  cream  of,  and  patent  tartar,  twenty  per 
centum  ad  valorem. 

74.  Tartars  and  lees  crystals,  partly  refined,  twenty  per 
centum  ad  valorem. 

75.  Tartrate  of  soda  and  potassa,  or  Rochelle  salts,  two 
cents  per  pound. 

Schedule  B  —Earths,  Earthenware,  and  (glassware. 

Brick  and  TilK: 

76.  Brick,  not  glazed,  enameled,  ornamented,  or  deco- 
rated in  any  manner,  twenty-five  per  centum  ad  valorem; 
glazed,  enameled,  ornamented,  or  decorated,  thirty  per 
centum  ad  valorem. 

77.  Magnesic  fire-brick,  one  dollar  per  ton. 

78.  Tiles,  plain,  not  glazed,  ornamented,  painted,  enam- 
eled, vitrified,  or  decorated,  twenty-five  per  centum  ad 
valorem;  ornamented,  glazed,  painted,  enameled,  vitrified, 
or  decorated,  and  encaustic,  forty  per  centum  ad  valorem. 

Cement,  i.ime,  and  pilaster: 

79.  Roman,  Portland,  and  other  hydraulic  cement,  in 
barrels,  sacks,  or  other  packages,  eight  cents  per  one 
hundred  pounds,  including  weight  of  barrel  or  package; 
in  bulk,  seven  cents  per  one  hundred  pounds;  other 
cement,  ten  per  centum  ad  valorem. 

80.  Lime  five  cents  per  one  hundred  pounds,  including 
weight  of  barrel  or  package. 

81.  Plaster  of  Paris,  or  gypsum,  ground,  one  dollar  per 
ton;  calcined,  one  dollar  and  twenty-five  cents  per  ton. 

Clays  or  earths: 

82.  Clays  or  earths,  un wrought  or  unmanufactured,  not 
specially  provided  for  in  this  Act,  one  dollar  per  ton; 
wrought  or  manufactured,  not  specially  provided  for  in 
this  Act,  two  dollars  per  ton;  china  clay  or  kaolin,  two 
dollars  per  ton. 


232  TARIFF  ACT  OF  AUGUST  28,  1894. 

Schedule  B.— Earths,  Earthenware,  and  G:lsLSsyvsLre.—  ConHfmed. 
Earthenware  and  china: 

83.  Common  yellow  and  brown  earthenware,  plain  or 
embossed,  common  stoneware,  and  crucibles,  not  deco- 
rated in  any  manner,  twenty  per  centum  ad  valorem. 

84.  China,  porcelain,  parian,  bisque,  earthen,  stone  and 
crockery  ware,  including  placques,  ornaments,  toys, 
charms,  vases,  and  statuettes,  white,  not  changed  in  con- 
dition by  superadded  ornamentation  or  decoration,  thirty 
per  centum  ad  valorem. 

See  notes  in  Schedule,  titles  "China,"  page  370;  "Earthen- 
ware," page  393;  "Toys,',  page  538. 

85.  China,  porcelain,  parian,  bisque,  earthen,  stone, 
and  crockery  ware,  including  plaques,  ornaments,  toys, 
charms,  vases,  and  statuettes,  painted,  tinted,  enameled, 
printed,  gilded,  or  otherwise  decorated  in  any  manner, 
thirty-five  per  centum  ad  valorem. 

See  notes  in  Schedule,  titles  "China,"  page  370;  "Earthen- 
ware," page  393;  "Toys,"  page  538. 

86.  All  articles  composed  of  earthen  or  mineral  sub- 
stances, including  lava  tips  for  burners,  not  specially  pro- 
vided for  in  this  Act,  if  decorated  in  any  manner,  forty 
per  centum  ad  valorem;  if  not  decorated,  thirty  per 
centum  ad  valorem. 

87.  Gas  retorts,  twenty  per  centum  ad  valorem. 

GlvASS   AND   GI.ASSWARE: 

88.  Green  and  colored,  molded,  or  pressed,  and  flint 
and  lime  glass  bottles  holding  more  than  one  pint,  and 
demijohns  and  carboys,  covered  or  uncovered,  whether 
filled  or  unfilled  and  whether  their  contents  be  dutiable  or 
free,  and  other  molded  or  pressed  green  and  colored  and 
flint  or  lime  bottle  glassware,  not  specially  provided  for 
in  this  Act,  three-fourths  of  one  cent  per  pound;  and  vials, 
holding  not  more  than  one  pint  and  not  less  than  one- 
quarter  of  a  pint,  one  and  one-eighth  cents  per  pound; 
if  holding  less  than  one-fourth  of  a  pint,  forty  cents  per 
gross;  all  other  plain  green  and  colored,  molded  or  pressed, 
and  flint  lime  and  glassware,  forty  per  centum  ad  valorem. 

See  notes  in  Schedule,  title  "  Bottles,"  page 355;  "  Glass,"  page 
415- 

89.  All  articles  of  glass,  cut,  engraved,  painted,  colored, 
printed,  stained,  decorated,  silvered,  or  gilded,  not  includ- 
ing plate  glass  silvered,  or  looking-glass  plates,  forty  per 
centum  ad  valorem. 

90.  All  glass  bottles,  decanters,  or  other  vessels  or 
articles  of  glass,  when  cut,  engraved,  painted,  colored, 
printed,  stained,  etched,  or  otherwise  ornamented  or  deco- 
rated,' except  such  as  have  ground  necks  and  stoppers 
only,  not  specially  provided  for  in  this  Act,  including  por- 


TARIFF  ACT  OF  AUGUST  28,  1894.  233 

Schedule  B.— Earths,  Earthenware,  and  Glas^^vsire.— CofiHrnied. 
celain  or  opal  glassware,  forty  per  centum  ad  valorem: 
Provided,  That  if  such,  articles  shall  be  imported  filled, 
the  same  shall  pay  duty,  in  addition  to  any  duty  charge- 
able upon  the  contents  as  if  not  filled,  unless  otherwise 
specially  provided  for  in  this  Act. 

91.  Unpolished  cylinder,  crown  and  common  window 
glass,  not  exceeding  ten  by  fifteen  inches  square,  one  cent 
per  pound;  above  that,  and  not  exceeding  sixteen  by 
twenty-four  inches  square,  one  and  one-fourth  cents  per 
pound;  above  that,  and  not  exceeding  twenty-four  by 
thirty  inches  square,  one  and  three-fourths  cents  per 
pound;  above  that,  and  not  exceeding  twenty-four  by 
thirty-six  inches  square,  two  cents  per  pound;  all  above 
that,  two  and  one-eighth  cents  per  pound:  Provided, 
That  unpolished  cylinder,  crown  and  common  window 
glass,  imported  in  boxes,  shall  be  packed  fifty  square  feet 
per  box  as  nearly  as  sizes  will  permit,  and  "the  duty  shall 
be  computed  thereon  according  to  the  actual  weight  of 
glass. 

See  note  in  Schedule,  title  "  Glass,"  page  414. 

92.  Cylinder  and  crown  glass,  polished,  not  exceeding 
sixteen  by  twenty-four  inches  square,  two  and  one-half 
cents  per  square  foot;  above  that,  and  not  exceeding 
twenty-four  by  thirty  inches  square,  four  cents  per  square 
foot;  above  that,  and  not  exceeding  twenty-four  by  sixty 
inches  square,  fifteen  cents  per  square  foot;  above  that, 
twenty  cents  per  square  foot. 

93.  Fluted,  rolled,  or  rough  plate  glass,  not  including 
crown,  cylinder,  or  common  window  glass,  not  exceeding 
sixteen  by  twenty-four  inches  square,  three-fourths  of  one 
cent  per  square  foot;  above  that,  and  not  exceeding 
twenty-four  by  thirty  inches  square,  one  cent  per  square 
foot;  all  above  that,  one  and  one-half  cents  per  square 
foot;  and  all  fluted,  rolled,  or  rough  plate  glass,  weighing 
over  one  hundred  pounds  per  one  hundred  square  feet, 
shall  pay  an  additional  duty  on  the  excess  at  the  same 
rates  herein  imposed:  Provided,  That  all  of  the  above 
plate  glass  when  ground,  smoothed,  or  otherwise  obscured, 
shall  be  subject  to  the  same  rate  of  duty  as  cast  polished 
plate  glass  unsilvered. 

94.  Cast  polished  plate  glass,  finished  or  unfinished  and 
unsilvered,  not  exceeding  sixteen  by  twenty-four  inches 
square,  five  cents  per  square  foot;  above  that,  and  not 
exceeding  twenty-four  by  thirty  inches  square,  eight 
cents  per  square  foot;  above  that,  and  not  exceeding 
twenty-four  by  sixty  inches  square,  twenty-two  and  one- 
half  cents  per  square  foot;  all  above  that,  thirty-five  cents, 
per  square  foot. 

95.  Cast  polished  plate  glass,  silvered,  and  looking- 
glass  plates,  exceeding  in  size  one  hundred  and  forty-four 


234  TARIFF  ACT  OF  AUGUST  28,  1894. 

Schedule  B.— Earths,  Earthenware,  and  Gflassvf are. —  Continued. 
square  inches,  and  not  exceeding  sixteen  by  twenty-four 
inches  square,  six  cents  per  square  foot;  above  that,  and 
not  exceeding  twenty-four  by  thirty  inches  square,  ten 
cents  per  vSquare  foot;  above  that,  and  not  exceeding 
twenty-four  by  sixty  inches  square,  twenty-three  cents  per 
square  foot;  all  above  that,  thirty-eight  cents  per  square 
foot. 
See  note  in  Schedule,  title  "  Glass,"  page  414. 

96.  But  no  looking-glass  plates  or  plate  glass,  silvered, 
when  framed,  shall  pay  a  less  rate  of  duty  than  that 
imposed  upon  similar  glass  of  like  description  not  framed, 
but  shall  pay  in  addition  thereto  upon  such  frames  the 
rate  of  duty  applicable  thereto  when  imported  separate. 

97.  Cast  polished  plate  glass,  silvered  or  unsilvered,  and 
cylinder,  crown,  or  common  window  glass,  when  bent, 
ground,  obscured,  frosted,  sanded,  enameled,  beveled, 
etched,  embossed,  engraved,  flashed,  stained,  colored, 
painted,  or  otherwise  ornamented  or  decorated,  shall  be 
subject  to  a  duty  of  ten  per  centum  ad  valorem  in  addi- 
tion to  the  rates  otherwise  chargeable  thereon. 

See  note  in  Schedule,  title  "  Glass,"  page  414. 

98.  Spectacles,  eyeglasses,  goggles,  opera  glasses,  and 
other  optical  instruments  and  frames  for  the  same,  forty 
per  centum  ad  valorem. 

99.  Glass  beads,  loose,  strung,  or  carded,  ten  per  cen- 
tum ad  valorem. 

100.  Lenses  of  glass  or  pebble,  wholly  or  partly  manu- 
factured, thirty-five  per  centum  ad  valorem. 

1 01.  Fusible  enamel,  and  glass  slides  for  magic  lanterns, 
twenty-five  per  centum  ad  valorem. 

102.  All  stained  or  painted  glass  windows,  or  parts 
thereof,  and  all  mirrors  not  exceeding  in  size  one  hundred 
and  forty-four  square  inches,  with  or  without  frames  or 
cases,  and  all  manufactures  of  glass,  or  of  which  glass  is 
the  component  of  chief  value,  not  specially  provided  for 
in  this  Act,  thirty-five  per  centum  ad  valorem. 

Marble  and  stonk,  and  manufactures  of: 

103.  Marble  of  all  kinds  in  block,  rough  or  squared 
only,  fifty  cents  per  cubic  foot. 

104.  Marble,  sawed,  dressed  or  otherwise,  including 
marble  slabs,  mosaic  cubes,  and  marble  paving  tiles, 
eighty-five  cents  per  cubic  foot  (no  slab  to  be  computed 
at  less  than  one  inch  in  thickness). 

105.  Manutactures  of  marble,  onyx,  or  alabaster  not 
specially  provided  for  in  this  Act,  forty-five  per  centum  ad 
valorem. 


TARIFF  ACT  OF  AUGUST  28,  1894.  235 

Schedule  B.— Earths,  Earthenware,  and  ^lassvf are. —  Continued. 
Stone : 

105^.  Freestone,  granite,  sandstone,  limestone  and 
other  building  or  monumental  stone,  except  marble,  un- 
manufactured, or  undressed,,  not  specially  provided  for  in 
this  Act,  seven  cents  per  cubic  foot. 

106.  Freestone,  granite,  sandstone,  limestone,  and' other 
building  or  monumental  stone,  except  marble,  not  specially 
provided  for  in  this  Act,  hewn,  dressed,  or  polished,  thirty 
per  centum  ad  valorem. 

107.  Grindstones,  finished  or  unfinished,  ten  per  centum 
ad  valorem. 

Slate: 

108.  Slates,  slate  chimney  pieces,  mantels,  slabs'  for 
tables,  and  all  other  manufactures  of  slate  not  specially 
provided  for  in  this  Act,  twenty  per  centum  ad  valorem. 

109.  Roofing  slates,  twenty  per  centum  ad  valorem. 

Schedule  C— Metals  and  Manufactures  of. 

IRON    AND   STEEL. 

109^.  Iron  ore,  including  manganiferous  iron  ore,  also 
the  dross  or  residuum  from  burnt  pyrites,  forty  cents  per 
ton. 

no.  Iron  in  pigs,  iron  kentledge,  spiegeleisen,  ferro- 
manganese,  ferrosilicon,  wrought  and  cast  scrap  iron,  and 
scrap  steel,  four  dollars  per  ton;  but  nothing  shall  be 
deemed  scrap  iron  or  scrap  steel  except  waste  or  refuse 
iron  or  steel  fit  only  to  be  remanufactured. 

111.  Round  iron,  in  coils  or  rods,  less  than  seven-six- 
teenths of  one  inch  in  diameter,  and  bars  or  shapes  of 
rolled  iron,  not  specially  provided  for  in  this  Act,  eight- 
tenths  of  one  cent  per  pound  :  Provided,  That  all  iron  in 
slabs,  blooms,  loops,  or  other  forms  less  finished  than  iron 
in  bars,  and  more  advanced  than  pig-iron,  except  castings, 
shall  be  subject  to  a  duty  of  five-tenths  of  one  cent  per 
pound :  Provided  further,  That  all  iron  bars,  blooms, 
billets,  or  si^es  or  shapes  of  any  kind,  in  the  manufacture 
of  which  charcoal  is  used  as  fuel,  shall  be  subject  to  a 
duty  of  twelve  dollars  per  ton. 

112.  Bar-iron,  rolled  or  hammered,  comprising  flats  not 
less  than  one  inch  wide  nor  less  than  three-eighths  of  one 
inch  thick,  six-tenths  of  one  cent  per  pound;  round  iron 
not  less  than  three-fourths  of  one  inch  in  diameter,  and 
square  iron  not  less  than  three-fourths  of  one  inch  square, 
six-tenths  of  one  cent  per  pound;  flats  less  than  one  inch 
wide,  or  less  than  three-eighths  of  one  inch  thick;  round 
iron  less  than  three-fourths  of  one  inch  and  and  not  less 


236  TARIFF  ACT  OF  AUGUST  28,  1894. 

Schedule  C— Melals  and  Manufactures  ^ii.— Continued. 
than  seven-sixteenths  of  one  inch  in  diameter;  and  square 
iron  less  than  three-fourths  of  one  inch  square,  six- tenths 
of  one  cent  per  pound. 

113.  Beams,  girders,  joists,  angles,  channels,  car-truck 
channels,  TTj  columns  and  posts  or  parts  or  sections  of 
columns  and  posts,  deck  and  bulb  beams,  and  building 
forms  together  with  all  other  structural  shapes  of  iron  or 
steel,  whether  plain  or  punched,  or  fitted  for  use,  six- 
tenths  of  one  cent  per  pound. 

114.  Boiler  or  other  plate  iron  or  steel,  except  saw 
plates  hereinafter  provided  for,  not  thinner  than  number 
ten  wire  gauge,  sheared  or  unsheared,  and  skelp  iron  or 
steel  sheared  or  rolled  in  grooves,  valued  at  one  cent  per 
pound  or  less,  five-tenths  of  one  cent  per  pound;  valued 
above  one  cent  and  not  above  one  and  one-half  cents,  six- 
tenths  of  one  cent  per  pound;  valued  above  one  and 
one-half  cents  and  not  above  four  cents  per  pound,  thirty 
per  centum  ad  valorem;  valued  at  over  four  cents  per 
pound,  twenty-five  per  centum  ad  valorem :  Provided, 
That  all  plate-iron  or  steel  thinner  than  number  ten  wire 
gauge  shall  pay  duty  as  iron  or  steel  sheets. 

115.  Forgings  of  iron  or  steel,  or  forged  iron  or  steel 
combined,  of  whatever  shape,  or  in  whatever  stage  of 
manufacture,  not  specially  provided  for  in  this  Act,  one 
and  one-half  cents  per  pound  :  Provided,  That  no  forgings 
of  iron  or  steel,  or  forgings  of  iron  and  steel  combined,  by 
whatever  process  made,  shall  pay  a  less  rate  of  duty  than 
thirty-five  per  centum  ad  valorem. 

116.  Hoop,  band,  or  scroll  iron  or  steel,  except  as 
otherwise  provided  for  in  this  Act,  thirty  per  centum 
ad  valorem. 

117.  Railway  bars,  made  of  iron  or  steel,  and  railway 
bars  made  in  part  of  steel,  T  rails,  and  punched  iron  or 
steel  flat  rails,  seven-twentieths  of  one  cent  per  pound. 

118.  Sheets  of  iron  or  steel,  common  or  black,  including 
all  iron  or  steel  commercially  known  as  common  or  black 
taggers  iron  or  steel,  and  skelp  iron  or  steel,  valued  at 
three  cents  per  pound  or  less,  thinner  than  number  ten 
and  not  thinner  than  number  twenty  wire  gauge,  seven- 
tenths  of  one  cent  per  pound;  thinner  than  number 
twenty  wire  gauge  and  not  thinner  than  number  twenty- 
five  wire  gauge,  eight- tenths  cent  per  pound;  thinner 
than  number  twenty-five  wire  gauge,  one  and  one-tenth 
cents  per  pound;  corrugated  or  crimped,  one  and  one-tenth 
cents  per  pound :  Provided,  That  all  common  or  black 
sheet  iron  or  sheet  steel  not  thinner  than  number  ten  wire 
gauge  shall  pay  duty  as  plate  iron  or  plate  steel. 

119.  All  iron  or  steel  sheets  or  plates,  and  all  hoop, 
band  or  scroll  iron  or  steel,  excepting  what   are  known 


TARIFF  ACT  OF  AUGUST  28,  1894.  237 

Schedule  C— Metals  and  Manufactures  qI.— Continued. 
commercially  as  tin  plates,  terne  plates,  and  taggers  tin, 
and  hereinafter  provided  for,  when  galvanized  or  coated 
with  zinc  or  spelter,  or  other  metals,  or  any  alloy  of  those 
metals,  shall  pay  one-fourth  of  one  cent  per  pound  more 
duty  than  the  rates  imposed  by  the  preceding  paragraph 
upon  the  corresponding  gauges  or  forms  of  common  or 
black  sheet  or  taggers  iron  or  steel. 

120.  Sheet  iron  or  sheet  steel,  polished,  planished,  or 
glanced,  by  whatever  name  designated,  one  and  three- 
fourths  cents  per  pound:  Provided,  That  plate  or  sheet 
or  taggers  iron  or  steel,  by  whatever  name  designated, 
other  than  the  polished,  planished,  or  glanced  herein  pro- 
vided for,  which  has  been  pickled  or  cleaned  by  acid,  or 
by  any  other  material  or  process,  or  which  is. cold-rolled, 
smoothed  only,  not  polished,  shall  pay  one-eighth  of  one 
cent  per  pound  more  duty  than  the  corresponding  gauges 
of  common  or  black  sheet  or  taggers  iron  or  steel. 

121.  Sheets  or  plates  of  iron  or  steel,  or  taggers  iron  or 
steel,  coated  w4th  tin  or  lead,  or  with  a  mixture  of  which 
these  metals,  or  either  of  them,  is  a  component  part,  by 
the  dipping  or  any  other  process,  and  commercially  known 
as  tin  plates,  terne  plates,  and  taggers  tin,  one  and  one- 
fifth  cents  per  pound :  Provided,  That  the  reduction  of 
duty  herein  provided  for  shall  take  effect  on  and  after 
October  first,  eighteen  hundred  and  ninety-four.  No 
article  not  specially  provided  for  in  this  Act,  wholly  or 
partly  manufactured  from  tin  plate,  terne  plate,  or  the 
sheet,  or  plate  iron  or  steel  herein  provided  for,  or  of 
which  such  tin  plate,  terne  plate,  sheet,  or  plate  iron  or 
steel  shall  be  the  material  of  chief  value,  shall  pay  a 
lower  rate  of  duty  than  that  imposed  on  the  tin  plate, 
terne  plate,  or  sheet,  or  plate  iron  or  steel  from  which  it 
is  made,  or  of  which  it  shall  be  the  component  thereof  of 
chief  value. 

12  2.  Steel  ingots,  cogged  ingots,  blooms,  and  slabs,  by 
whatever  process  made;  die  blocks  or  blanks;  billets  and 
bars  and  tapered  or  beveled  bars;  steamer,  crank,  and 
other  shafts;  shafting;  wrist  or  crank  pins;  connecting 
rods  and  piston  rods;  pressed,  sheared,  or  stamped  shapes; 
saw  plates,  wholly  or  partially  manufactured;  hammer 
molds  or  swaged  steel;  gun-barrel  molds  not  in  bars; 
alloys  used  as  substitutes  for  steel  in  the  manufacture  of 
tools;  all  descriptions  and  shapes  of  dry  sand,  loam,  or 
iron-molded  steel  castings;  sheets  and  plates  not  specially 
provided  for  in  this  Act;  and  steel  in  all  forms  and  shapes 
not  specially  provided  for  in  this  Act,  all  of  the  above 
valued  at  one  cent  per  pound  or  less,  three-tenths  of  one 
cent  per  pound;  valued  above  one  cent  and  not  above 
one  and  four-tenths  cents  per  pound,  four-tenths  of  one 


238  TARIFF  ACT  OF  AUGUST  28,  1894. 

Schedule  C— Metals  and  Manufactures  qI.— Continued. 
cent  per  pound;  valued  above  one  and  four -tenths  cents 
and  not  above  one  and  eight-tenths  cents  per  pound,  six- 
tenths  of  one  cent  per  pound;  valued  above  one  and  eight- 
tenths  cents  and  not  above  two  and  two-tenths  cents  per 
pound,  seven- tenths  of  one  cent  per  pound;  valued  above 
two  and  two-tenths  cents  and  not  above  three  cents  per 
pound,  nine-tenths  of  one  cent  per  pound;  valued  above 
three  cents  per  pound  and  not  above  four  cents  per  pound, 
one  and  two-tenths  cents  per  pound;  valued  above  four 
cents  and  not  above  seven  cents  per  pound,  one  and  three- 
tenths  cents  per  pound;  valued  above  seven  cents  and 
not  above  ten  cents  per  pound,  one  and  nine-tenths  cents 
per  pound;  valued  above  ten  cents  and  not  above  thirteen 
cents  per  pound,  two  and  four-tenths  cents  per  pound; 
valued  above  thirteen  cents  and  not  above  sixteen  cents 
per  pound,  two  and  eight-tenths  cents  per  pound;  valued 
above  sixteen  cents  per  pound,  four  and  seven-tenths 
cents  per  pound. 

Wire: 

123.  Wire  rods:  Rivet,  screw,  fence,  and  other  iron  or 
steel  wire  rods,  whether  round,  oval,  flat,  or  square,  or  in 
any  other  shape,  and  nail  rods,  in  coils  or  otherwise, 
valued  at  four  cents  or  less  per  pound,  four-tenths  cent 
per  pound;  valued  over  four  cents  per  pound,  three-fourths 
cent  per  pound:  Provided,  That  all  round  iron  or  steel 
rods  smaller  than  number  six  wire  guage  shall  be  classed 
and  dutiable  as  wire. 

124.  Wire:  Round  iron  or  steel  wire,  all  sizes  not 
smaller  than  thirteen  wire  gauge,  one  and  one-fourth  cents 
per  pound;  smaller  than  thirteen  wire  gauge,  and  not 
smaller  than  sixteen  wire  gauge,  one  and  one-half  cents 
per  pound;  smaller  than  sixteen  wire  gauge,  two  cents 
per  pound;  all  other  iron  or  steel  wire  and  wire  or  strip 
steel,  commonly  known  as  crinoline  wire,  corset  wire, 
drill  rods,  needle  wire,  piano  wire,  clock  and  watch  wires, 
and  all  steel  wires,  whether  polished  or  unpolished,  in 
coils  or  straightened,  and  cut  to  lengths,  drawn  cold 
through  dies,  and  hat  wire,  flat  steel  wire,  or  sheet  steel 
in  strips,  uncovered  or  covered  with  cotton,  silk,  or  other 
material,  or  metal,  and  all  the  foregoing  manufactures  of 
iron  or  steel,  of  whatever  shape  or  form,  valued  above  four 
cents  per  pound,  shall  pay  a  duty  of  forty  per  centum  ad 
valorem :  Provided,  That  articles  manufactured  from  iron 
or  steel  wire  shall  pay  the  maximum  rate  of  duty  which 
would  be  imposed  upon  any  wire  used  in  the  manufacture 
of  such  articles  and  in  addition  thereto  one  cent  per 
pound. 


TARIFF  ACT  OF  AUGUST  28,  1894.  239 

Schedule  C— Metals  and  Manufactures  q^.— Continued. 
GENKRAI.   PROVISIONS. 

125.  No  allowance  or  reduction  of  duties  for  partial 
loss  or  damage  in  consequence  of  rust  or  discoloration 
shall  be  made  upon  any  description  of  iron  or  steel,  or 
upon  any  article  wholly  or  partly  manufactured  of  iron  or 
steel. 

MANUF^ACTURKS   OF   IRON   AND   STEEL. 

126.  Anchors,  or  parts  thereof,  of  iron  or  steel,  mill 
irons  and  mill  cranks  of  wrought  iron,  and  wrought  iron 
for  ships,  and  forgings  of  iron  or  steel,  or  of  combined 
iron  and  steel,  for  vessels,  steam  engines  and  locomotives, 
or  parts  thereof,  one  and  two -tenths  cents  per  pound. 

T27.  Axles,  or  parts  thereof,  axle  bars,  axle  blanks,  or 
forgings  for  axles,  whether  of  iron  or  steel,  without 
reference  to  the  stage  or  state  of  manufacture,  one  and 
one-half  cents  per  pound:  Provided,  That  when  iron  or 
steel  axles  are  imported  fitted  in  wheels,  or  parts  of 
wheels,  of  iron  or  steel,  they  shall  be  dutiable  at  the 
same  rate  as  the  wheels  in  which  they  are  fitted. 

128.  Anvils  of  iron  or  steel,  or  of  iron  and  steel  com- 
bined, by  whatever  process  made,  or  in  whatever  stage  of 
manufacture,  one  and  three-fourths  cents  per  pound. 

129.  Blacksmiths'  hammers  and  sledges,  track  tools, 
wedges,  and  crowbars,  whether  of  iron  or  steel,  one  and 
one-half  cents  per  pound. 

130.  Boiler  or  other  tubes,  pipes,  flues,  or  stays  of 
wrought  iron  or  steel,  twenty-five  per  centum  ad  volorem. 

131.  Bolts,  with  or  without  threads  or  nuts,  or  bolt 
blanks,  and  finished  hinges  or  hinge  blanks,  whether  of 
iron  or  steel,  one  and  one-half  cents  per  pound. 

132.  Card  clothing  manufactured  from  tempered  steel 
wire,  forty  cents  per  square  foot;  all  other,  twenty  cents 
per  square  foot. 

133.  Cast-iron  pipe  of  every  description,  six-tenths  of 
one  cent  per  pound. 

134.  Cast-iron  vessels,  plates,  stove  plates,  andirons, 
sadirons,  tailors'  irons,  hatters'  irons,  and  castings  of 
iron,  not  specially  provided  for  in  this  Act,  eight-tenths 
of  one  cent  per  pound. 

See  note  in  Schedule,  title  "  Iron  and  steel  castings,"  page  431. 

135.  Castings  of  malleable  iron  not  specially  provided 
for  in  this  Act,  nine-tenths  of  one  cent  per  pound. 

136.  Cast  hollow  ware,  coated,  glazed,  or  tinned,  two 
cents  per  pound. 

137.  Chains  of  all  kinds,  made  of  iron  or  steel,  thirty 
per  centum  ad  valorem. 


240  TARIFF  ACT  OF  AUGUST  28,  1894. 

Schedule  C— Metals  and  Manufactures  ^i.— Continued. 
Cuti^ery: 

138.  Penknives,  pocket-knives,  or  erasers,  of  all  kinds, 
valued  at  not  more  than  thirty  cents  per  dozen,  twent}^- 
five  per  centum  ad  valorem;  valued  at  more  than  thirty 
cents  per  dozen  and  not  exceeding  fifty  cents  per  dozen, 
twelve  cents  per  dozen;  valued  at  more  than  fifty  cents 
per  dozen  and  not  exceeding  one  dollar  per  dozen,  twenty- 
five  cents  per  dozen;  valued  at  more  than  one  dollar  per 
dozen  and  not  exceeding  one  dollar  and  fifty  cents  per  dozen, 
forty  cents  per  dozen;  valued  at  more  than  one  dollar  and 
fifty  cents  per  dozen  and  not  exceeding  three  dollars  per 
dozen,  seventy- five  cents  per  dozen;  valued  at  more  than 
three  dollars  per  dozen,  fifty  per  centum  ad  volorem;  and  in 
addition  thereto,  on  all  the  foregoing  valued  at  more  than 
thirt}^  cents  per  dozen  and  not  more  than  three  dollars  per 
dozen,  twenty-five  per  centum  ad  valorem:  Provided, 
That  blades,  handles,  or  any  other  parts  of  any  or  either 
of  the  articles  named  in  this  paragraph,  imported  in  any 
other  manner  than  assembled  in  penknives,  pocketknives, 
or  erasers,  shall  be  subject  to  no  less  rate  of  duty  than 
herein  provided  for  penknives,  pocketknives,  or  erasers 
valued  more  than  thirty  cents  per  dozen. 

139.  vSwords,  sword  blades,  and  side  arms,  thirty-five 
per  centum  ad  valorem. 

140.  Table  and  carving  knives  and  forks,  valued  at 
more  than  four  dollars  per  dozen  pieces,  razors  and  razor 
blades,  wholly  or  partly  finished,  scissors  and  shears, 
forty-five  per  centum  ad  valorem;  all  other  table  knives, 
forks,  steels,  and  all  hunting,  kitchen,  bread,  butter,  vege- 
table, fruit,  cheese,  plumbers',  painters',  palette,  and 
artists'  knives;  also  all  cooks',  and  butchers'  knives, 
forks,  and  steels,  thirty-five  per  centum  ad  valorem. 

141.  Files,  file  blanks,  rasps,  and  floats,  of  all  cuts  and 
kinds,  four  inches  in  length  and  under,  thirty-five  cents 
per  dozen;  over  four  inches  in  length  and  under  nine 
inches,  sixty  cents  per  dozen;  nine  inches  in  length  or 
over,  one  dollar  per  dozen. 

Firearms: 

142.  Muskets,  muzzle-loading  shotguns,  and  sporting 
rifles,  and  parts  thereof,  twenty-five  per  centum  ad 
valorem. 

143.  Sporting,  breech-loading  shotguns,  combination 
vShotguns  and  rifles,  and  pistols,  and  parts  of  all  of  the 
foregoing,  thirty  per  centum  ad  valorem. 

144.  Sheets,  plates,  wares,  or  articles  of  iron,  steel,  or 
other  metal,  enameled  or  glazed  with  vitreous  glasses, 
thirty-five  per  centum  ad  valorem. 


TARIFF  ACT  OF  AUGUST  28,  1894.  241 

Schedule  C— Metals  and  Manufactures  ^l.— Continued, 
Nails,  spikks,  tacks,  and  needles: 

145.  Cut  nails  and  cut  spikes  of  iron  or  steel,  twenty- 
two  and  one-half  per  centum  ad  valorem. 

146.  Horseshoe  nails,  hobnails,  and  all  other  wrought 
iron  or  steel  nails  not  specially  provided  for  in  this  Act, 
thirty  per  centum  ad  valorem. 

147.  Wire  nails  mad^  of  wrought  iron  or  steel,  twenty- 
five  per  centum  ad  valorem. 

148.  Spikes,  nuts,  and  washers,  and  horse,  mule,  or  ox 
shoes,  of  wrought  iron  or  steel,  twenty-five  per  centum  ad 
valorem. 

149.  Cut  tacks,  brads,  or  sprigs  of  all  kinds,  twenty-five 
per  centum  ad  valorem. 

150.  Needles  for  knitting  or  sewing  machines,  crochet 
needles  and  tape  needles,  knitting  and  all  other  needles, 
not  specially  provided  for  in  this  Act,  and  bodkins  of 
metal,  twenty-five  per  centum  ad  valorem. 

Plates: 

151.  Steel  plates  engraved,  stereotype  plates,  electro- 
type plates,  and  plates  of  other  materials,  engraved  or 
lithographed,  for  printing,  twenty-five  per  centum  ad 
valorem. 

152.  Railway  fish  plates  or  splice  bars,  made  of  iron  or 
steel,  twenty-five  per  centum  ad  valorem. 

153.  Rivets  of  iron  or  steel,  twenty-five  per  centum  ad 
valorem. 

Saws: 

154.  Crosscut  saws,  six  cents  per  linear  foot;  mill  saws, 
ten  cents  per  linear  foot;  pit,  and  drag  saws,  eight  cents 
per  linear  foot;  circular  saws,  twenty-five  per  centum  ad 
valorem;  hand,  back,  and  all  other  saws,  not  specially 
provided  for  in  this  Act,  twenty-five  per  centum  ad 
valorem. 

155.  Screws,  commonly  called  wood-screws,  more  than 
two  inches  in  length,  three  cents  per  pound;  over  one  inch 
and  not  more  than  two  inches  in  length,  five  cents  per 
pound;  over  one-half  inch  and  not  more  than  one  inch  in 
length,  seven  cents  per  pound;  one-half  inch  and  less  in 
length,  ten  cents  per  pound. 

155/^-  Umbrella  and  parasolribs,  and  stretcher  frames, 
tips,  runners,  handles,  or  other  parts  thereof,  made  in 
whole  or  chief  part  of  iron,  steel,  or  any  other  metal,  fifty 
per  centum  ad  valorem. 

156.  Wheels,  for  railway  purposes,  or  parts  thereof, 
made  of  iron  or  steel,  and  steel-tired  wheels  for  railway 
purposes,  whether  wholly  or  partly  finished,    and  iron  or 

16 


242  TARIFF  ACT  OF  AUGUST  28,  1894. 

Schedule  C. — Metals  and  Manufactures  of.-  Contijiued. 
steel  locomotive,  car,  or  other  railway  tires  or  parts 
thereof,  wholly  or  partly  manufactured,  and  ingots, 
cogged  ingots,  blooms,  or  blanks  for  the  same,  without 
regard  to  the  degree  of  manufacture,  one  and  one-fourth 
cents  per  pound:  Provided,  That  when  wheels  or  parts 
thereof,  of  iron  or  steel,  are  imported  with  iron  or  steel 
axles  fitted  in  them,  the  wheels  and  axles  together  shall 
be  dutiable  at  the  same  rate  as  is  provided  for  the  wheels 
when  imported  separately. 

MISCEI.I.ANEOUS   METAI.S    AND    MANUFACTURES   OF. 

157.  Aluminum,  in  crude  form,  alloys  of  any  kind  in 
which  aluminum  is  the  component  material  of  chief  value, 
ten  cents  per  pound. 

158.  Argentine,  albata,  or  German  silver,  unmanufac- 
tured, fifteen  per  centum  ad  valorem. 

159.  Brass,  in  bars  or  pigs,  old  brass,  clippings  from 
brass  or  Dutch  metal,  and  old  sheathing,  or  yellow  metal, 
fit  only  for  remanufacture,  ten  per  centum  ad  valorem. 

160.  Bronze  powder,  metallics  or  flitters,  bronze  or 
Dutch  metal,  or  aluminum,  in  leaf,  forty  per  centum  ad 
valorem. 

Copper: 

161.  Copper  in  rolled  plates,  called  braziers'  copper, 
sheets,  rods,  pipes,  and  copper  bottoms,  also  sheathing  or 
yellow  metal  of  which  copper  is  the  component  material 
of  chief  value,  and  not  composed  wholly  or  in  part  of  iron 
ungalvanized,  twenty  per  centum  ad  valorem. 

Gold  and  silver: 

162.  Bullions  and  metal  thread  of  gold,  silver,  or  other 
metals,  not  specially  provided  for  in  this  Act,  twenty-five 
per  centum  ad  valorem. 

See  note  in  Schedule,  title  "Bullions,"  page  359. 

163.  Gold  leaf,  thirty  per  centum  ad  valorem. 

164.  Silver  leaf,  and  silver  powder,  thirty  per  centum 
ad  valorem. 

Lead: 

165.  Lead  ore  and  lead  dross,  three-fourths  of  one  cent 
per  pound:  Provided,  That  silver  ore  and  all  other  ores 
containing  lead  shall  pay  a  duty  of  three-fourths  of  one 
cent  per  pound  on  the  lead  contained  therein,  according  to 
sample  and  assay  at  the  port  of  entry.  The  method  of 
sampling  and  assaying  to  be  that  usually  adopted  for  com- 
mercial purposes  by  public  sampling  works  in  the  United 
States. 

See  notes  in  Schedule,  title  "  Ore,  lead,"  page  471. 


TARIFF  ACT  OF  AUGUST  28,  1894.  243 

Schedule  C— Metals  and  Manufactures  of.-  Continued. 

1 66.  Lead  in  pigs  and  bars,  molten  and  old  refuse  lead 
run  into  blocks  and  bars,  and  old  scrap  lead  fit  only  to  be 
remanufactured,  one  cent  per  pound:  Provided,  That  in 
case  any  foreign  country  shall  impose  an  export  duty  upon 
lead  ore  or  lead  dross  or  silver  ores  containing  lead, 
exported  to  the  United  States  from  such  country,  then  the 
duty  upon  such  ores  and  lead  in  pigs  and  bars,  molten 
and  old  refuse  lead  run  into  blocks  and  bars,  and  old  scrap 
lead  fit  only  to  be  remanufactured,  herein  provided  for, 
when  imported  from  such  country,  shall  remain  the  same 
as  fixed  by  the  law  in  force  prior  to  the  passage  of  this 
Act. 

See  notes  in  Schedule,  title  "Ore,  lead,"  page  471. 

167.  Lead  in  sheets,  pipes,  shot,  glaziers'  lead,  and  lead 
wire,  one  and  one-quarter  cents  per  pound. 

167^.  Nickel,  nickel  oxide,  alloy  of  any  kind  in  which 
nickel  is  the  component  material  of  chief  value,  six  cents 
per  pound. 

167^.  Mica,  twenty  per  centum  ad  valorem. 

168.  Pens,  metallic,  except  gold  pens,  eight  cents  per 
gross. 

169.  Penholder  tips,  penholders  or  parts  thereof,  and 
gold  pens,  twenty-five  per  centum  ad  valorem. 

170.  Pins,  metallic,  including  pins  with  solid  or  glass 
heads,  hairpins,  safety  pins,  and  hat,  bonnet,  shawl,  and 
belt  pins,  not  commercially  known  as  jewelry,  twenty-five 
per  centum  ad  valorem. 

\'joj4'  Quicksilver,  seven  cents  per  pound. 

171.  Type  metal,  three-fourths  of  one  cent  per  pound 
for  the  lead  contained  therein;  and  new  types,  fifteen  per 
centum  ad  valorem. 

Watches: 

172.  Chronometers,  box  or  ship's,  and  parts  thereof,  ten 
per  centum  ad  valorem. 

173.  Watches  and  clocks,  or  parts  thereof,  whether 
separately  packed  or  otherwise,  twenty-five  per  centum 
ad  valorem. 

Zinc  or  spki^tkr: 

174.  Zinc  in  blocks  or  pigs,  one  cent  per  pound. 

175.  Zinc  in  sheets,  not  polished  nor  further  advanced 
than  rolled,  one  and  one-fourth  cents  per  pound. 

176.  2jinc,  old  and  worn-out,  fit  only  to  be  remanufac- 
tured, three-fourths  of  one  cent  per  pound. 

177.  Manufactured  articles  or  wares,  not  specially  pro- 
vided for  in  this  Act,  composed  wholly  or  in  part  of  any 
metal,  and  whether  partly  or  wholly  manufactured,  thirty- 
five  per  centum  ad  valorem. 


244  TARIFF  ACT  OF  AUGUST  28,  1894. 

Schedule  D.— Wood  and  Manufactures  of. 

179.  Osier  or  willow,  prepared  for  basket  makers'  use, 
twenty  per  centum  ad  valorem;  manufactures  of  osier  or 
willow,  twenty-five  per  centum  ad  valorem;  chair  cane,  or 
reeds,  wrought  or  manufactured  from  rattans  or  reeds,  ten 
per  centum  ad  valorem. 

180.  Casks  and  barrels,  empty,  sugar-box  shooks,  and 
packing  boxes  and  packing-box  shooks,  of  wood,  not 
specially  provided  for  in  this  Act,  twenty  per  centum 
ad  valorem. 

iSo}4-  Tooth-picks  of  vegetable  substance,  thirty-five 
per  centum  ad  valorem. 

181.  House  or  cabinet  furniture,  of  wood,  wholly  or 
partly  finished,  manufactures  of  wood,  or  of  which  wood 
is  the  component  material  of  chief  value,  not  specially 
provided  for  in  this  Act,  twenty-five  per  centum  ad 
valorem. 

See  note  in  Schedule,  title  "Furniture,"  page  409. 

Schedule  E.— Sugar. 

182.  That  so  much  of  the  Act  entitled  "An  Act  to 
reduce  revenue,  equalize  duties,  and  for  other  purposes,'^ 
approved  October  first,  eighteen  hundred  and  ninety,  as 
provides  for  and  authorizes  the  issue  of  licenses  to  pro- 
duce sugar,  and  for  the  payment  of  a  bounty  to  the  pro- 
ducers of  sugar  from  beets,  sorghum,  or  sugar  cane,  grown 
in  the  United  States,  or  from  maple  sap  produced  within 
the  United  States,  be,  and  the  same  is  hereby  repealed, 
and  hereafter  it  shall  be  unlawful  to  issue  any  license  to 
produce  sugar  or  to  pay  any  bounty  for  the  production  of 
sugar  of  any  kind  under  the  said  Act. 

182 54.  There  shall  be  levied,  collected,  and  paid  on  all 
sugars  and  on  all  tank  bottoms,  sirups  of  cane  juice  or  of 
beet  juice,  melada,  concentrated  melada,  concrete  and 
concentrated  molasses,  a  duty  of  forty  per  centum  ad 
valorem,  and  upon  all  sugars  above  number  sixteen  Dutch 
standard  in  color  and  upon  all  sugars  which  have  been 
discolored  there  shall  be  levied,  collected,  and  paid  a  duty 
of  one-eighth  of  one  cent  per  pound  in  addition  to  the 
said  duty  of  forty  per  centum  ad  valorem;  and  all  sugars, 
tank  bottoms,  sirups  of  cane  juice  or  of  beet  juice,  melada, 
concentrated  melada,  concrete  or  concentrated  molasses, 
which  are  imported  from  or  are  the  product  of  any  country 
which  at  the  time  the  same  are  exported  therefrom  pays, 
directly  or  indirectly,  a  bounty  on  the  export  thereof, 
shall  pay  a  duty  of  one-tenth  of  one  cent  per  pound  in 
addition  to  the  foregoing  rates:  Provided,  That  the 
importer  of  sugar  produced  in  a  foreign  country,  the  Gov- 
ernment of  which  grants  such  direct  or  indirect  bounties, 


TARIFF  ACT  OF  AUGUST  28,  1894.  245 

* 

Schedule  E  —^ngar.—Cofi/inued. 
may  be  relieved  from  this  additional  duty  under  such 
regulations  as  the  Secretary  of  the  Treasury  may  pre- 
scribe, in  case  said  importer  produces  a  certificate  of  said 
government  that  no  indirect  bounty  has  been  received 
upon  said  sugar  in  excess  of  the  tax  collected  upon  the 
beet  or  cane  from  which  it  was  produced,  and  that  no 
direct  bounty  has  been  or  shall  be  paid:  Provided  further, 
That  nothing  herein  contained  shall  be  so  construed  as  to 
abrogate  or  in  any  manner  impair  or  affect  the  provisions 
of  the  treaty  of  commercial  reciprocity  concluded  between 
the  United  States  and  the  King  of  the  Hawaiian  Islands 
on  the  thirtieth  day  of  January,  eighteen  hundred  and 
seventy-five,  or  the  provisions  of  any  Act  of  Congress 
heretofore  passed  for  the  execution  of  the  same.  That 
there  shall  be  levied,  collected,  and  paid  on  molasses  test- 
ing above  forty  degrees  and  not  above  fifty-six  degrees 
polariscope,  a  duty  of  two  cents  per  gallon;  if  testing 
above  fifty-six  degrees  polariscope,  a  duty  of  four  cents 
per  gallon. 

See  notes  in  Schedule,  title  "Sugars,"  page  528  and  529. 

183.  Sugar  candy  and  all  confectionery,  made  wholly  or 
in  part  of  sugar,  and  on  sugars  after  being  refined,  when 
tinctured,  colored,  or  in  any  way  adulterated,  thirty-five 
per  centum  ad  valorem;  glucose,  or  grape  sugar,  fifteen 
per  centum  ad  valorem;  saccharine,  twenty-five  per  cen- 
tum ad  valorem. 

Schedule  F.— Tobacco  and  Manufactures  of 

184.  Wrapper  tobacco,  unstemmed,  imported  in  any 
bale,  box,  package,  or  in  bulk,  one  dollar  and  fifty  cents 
per  pound;  if  stemmed,  two  dollars  and  twenty-five  cents 
per  pound. 

185.  Filler  tobacco,  unstemmed,  imported  in  any  bale, 
box,  package,  or  in  bulk,  thirty-five  cents  per  pound;  if 
stemmed,  fifty  cents  per  pound:  Provided,  That  the  term 
wrapper  tobacco,  whenever  used  in  this  Act  shall  be  taken 
to  mean  that  quality  of  leaf  tobacco  known  commercially 
as  wrapper  tobacco:  Provided  further.  That  the  term 
filler  tobacco,  whenever  used  in  this  Act,  shall  be  taken 
to  mean  all  leaf  tobacco  unmanufactured,  not  commer- 
cially known  as  wrapper  tobacco:  Provided  further. 
That  if  any  leaf  tobacco  imported  in  any  bale,  box,  pack- 
age, or  in  bulk  shall  be  the  growth  of  different  countries, 
or  shall  differ  in  quality  and  value,  save  as  provided  in  the 
succeeding  provision,  then  the  entire  contents  of  such 
bale,  box,  package,  or  in  bulk  shall  be  subject  to  the 
same  duty  as  wrapper  tobacco:  Provided  further,  That  if 
any  bale,  box,  package,  or  bulk  of  leaf  tobacco  of 
uniform   quality  contains    exceeding    fifteen    per    centum 


246  TARIFF  ACT  OF  AUGUST  28,  1894. 

Schedule  F. — Tobacco  and  Manufactures  of.— Co7i tinned. 
thereof  of  leaves  suitable  in  color,  fineness  of  texture, 
and  size  for  wrappers  for  cigars,  then  the  entire  con- 
tents of  such  bale,  box,  package,  or  bulk  shall  be  sub- 
ject to  the  same  duty  as  Wrapper  tobacco:  Provided 
further^  That  collectors  shall  not  permit  entry  to  be  made, 
except  under  regulations  to  be  prescribed  by  the  Secre- 
tary of  the  Treasury,  of  any  leaf  tobacco  imported  in  an^- 
bale,  box,  package,  or  in  bulk,  unless  the  invoices  cover- 
ing the  same  shall  specify  in  detail  the  character  of  the 
leaf  tobacco  in  such  bale,  box,  package,  or  in  bulk, 
whether  wrapper  or  filler  tobacco,  Quebrado  or  self-work- 
ing bales,  as  the  case  may  be:  And  provided  fjirther.  That 
in  the  examination  for  classification  of  any  invoice  of 
imported  leaf  tobacco  at  least  one  bale  if  less  than  ten 
bales,  and  one  bale  in  every  ten  bales  and  more,  if  deemed 
necessary  by  the  appraising  ofiicer,  shall  be  examined  hy 
the  appraiser  or  person  authorized  by  law  to  make  such 
examination,  and  for  the  purpose  of  fixing  the  classifica- 
tion and  amount  of  duty  chargeable  on  such  invoice  of 
leaf  tobacco  the  examination  of  ten  hands  out  of  each 
examined  bale  thereof  shall  be  taken  to  be  a  legal  exami- 
nation. 

1 86.  Tobacco,  manufactured  or  unmanufactured,  of  all 
descriptions,  not  specially  enumerated  or  provided  for  in 
this  Act,  forty  cents  per  pound.* 

187.  SnufF  and  snufF  flour,  manufactured  of  tobacco, 
ground  dry  or  damp,  and  pickled,  scented,  or  otherwise, 
of  all  descriptions,  fifty  cents  per  pound.* 

188.  Cigars,  cigarettes,  and  cheroots  of  all  kinds,  four 
dollars  per  pound  and  twenty-five  per  centum  ad  valorem; 
and  paper  cigars  and  cigarettes,  including  wrappers,  shall 
be  subject  to  the  same  duties  as  are  herein  imposed  upon 
cigars  * 

Schedule  0.— Agricultural  Products  and  Provisions. 

Animals,  Live: 

189.  All  live  animals,  not  specially  provided  for  in  this 
Act,  twenty  per  centum  ad  valorem. 

Breadstuffs  and  Farinaceous  Substances: 

190.  Buckwheat,  corn  or  maize,  cornmeal,  oats,  rye,  rye 
flour,  wheat,  and  wheat  flour,  twenty  per  centum  ad  valo- 
rem, and  oatmeal,  fifteen  per  centum  ad  valorem. 

*  Imported  manufactured  tobacco,  snuff  and  cigars  to  pay  the 
Internal  Revenue  Tax  in  addition  to  the  Import  Duties.  See 
Sections  3377  and  3402  Revised  Statutes;  Section  4,  Act  March  3, 
1883;  and  Section  30,  Act  October  i,  1890,  supra. 


TARIFF  ACT  OF  AUGUST  28,  1894.  247 

Schedule  G.— Agricultural  Products  and  Froyisions.— Con fd. 

191.  Barley,  and  barley,  pearled,  patent,  or  hulled, 
thirty  per  centum  ad  valorem;  barley  malt,  forty  per  cen- 
tum ad  valorem. 

192.  Macaroni,  vermicelli,  and  all  similar  preparations, 
twenty  per  centum  ad  valorem. 

193.  Rice,  cleaned,  one  and  one-half  cents  per  pound; 
uncleaned  rice,  or  rice  free  of  the  outer  hull  and  still 
having  the  inner  cuticle  on,  eight- tenths  of  one  cent  per 
pound;  rice  flour  and  rice  meal,  and  rice,  broken,  which 
will  pass  through  a  sieve  known  commercially  as  number 
twelve  wire  sieve,  one-fourth  of  one  cent  per  pound; 
paddy,  or  rice  having  the  outer  hull  on,  three-fourths  of 
one  cent  per  pound. 

Dairy  Products: 

194.  Butter,  and  substitutes  therefor,  four  cents  per 
pound. 

195.  Cheese,  four  cents  per  pound. 

196.  Milk,  preserved  or  condensed,  two  cents  per 
pound,  including  weight  of  packages;  sugar  of  milk,  five 
cents  per  pound. 

Farm  and  F1E1.D  Products: 

197.  Beans,  twenty  per  centum  ad  valorem. 

198.  Beans,  pease,  mushrooms,  and  other  vegetables, 
prepared  or  preserved,  in  tins,  jars,  bottles,  or  otherwise, 
and  pickles  and  sauces  of  all  kinds,  thirty  per  centum  ad 
valorem. 

198^.  Eggs,  three  cents  per  dozen. 

199.  Hay,  two  dollars  per  ton 

200.  Honey,  ten  cents  per  gallon. 

201.  Hops,  eight  cents  per  pound. 

202.  Onions,  twenty  cents  per  bushel. 

203.  Pease,  dried,  twenty  cents  per  bushel;  split  pease, 
fifty  cents  per  bushel  of  sixty  pounds;  pease  in  cartons, 
papers,  or  other  small  packages,  one  cent  per  pound. 

204.  Potatoes,  fifteen  cents  per  bushel  of  sixty  pounds. 

Sekds: 

205.  Castor  beans  or  seeds,  twenty-five  cents  per  bushel 
of  fifty  pounds. 

206.  Flaxseed  or  linseed,  poppy  seed,  and  other  oil 
seeds,  not  specially  provided  for  in  this  Act,  twenty  cents 
per  bushel  of  fifty  six  pounds. 

206^.  Garden  seeds,  agricultural  seeds,  and  other 
seeds  not  specially  provided  for  in  this  Act,  ten  per  cen- 
tum ad  valorem. 


248  TARIFF  ACT  OF  AUGUST  28,  1894. 

Schedule  G. — Agricultural  Products  and  Provisions. — Confd. 

207.  Vegetables  in  their  natural  state,  not  specially  pro- 
vided for  in  this  Act,  ten  per  centum  ad  valorem. 

207^.  Straw,  fifteen  per  centum  ad  valorem. 
207%.  Teazles,  fifteen  per  centum  ad  valorem. 

Fish: 

208.  Anchovies  and  sardines,  packed,  in  oil  or  other- 
wise, in  tin  boxes  measuring  not  more  than  five  inches 
long,  four  inches  wide,  and  three  and  one-half  inches 
deep,  ten  cents  per  whole  box;  in  half  boxes,  measuring 
not  more  than  five  inches  long,  four  inches  wide,  and  one 
and  five-eighths  inches  deep,  five  cents  each;  in  quarter 
boxes,  measuring  not  more  than  four  and  three-fourths 
inches  long,  three  and  one-half  inches  wide,  and  one  and 
one-fourth  inches  deep,  two  and  one-half  cents  each; 
when  imported  in  any  other  form,  forty  per  centum  ad 
valorem. 

209.  Fish,  smoked,  dried,  salted,  pickled,  or  otherwise 
prepared  for  preservation,  three-fourths  of  one  cent  per 
pound. 

210.  Herrings,  pickled,  frozen,  or  salted,  and  salt  water 
fish  frozen  or  packed  in  ice,  one-half  of  one  cent  per 
pound. 

211.  Fish  in  cans  or  packages  made  of  tin  or  other 
material,  except  anchovies  and  sardines  and  fish  packed 
in  any  other  manner,  not  specially  enumerated  or  provided 
for  in  this  Act,  twenty  per  centum  ad  valorem. 

Fruits  and  Nuts: 
Fruits — 

213.  Apples,  green  or  ripe,  dried,  desiccated,  evapo- 
rated, or  prepared  in  any  manner,  twenty  per  centum  ad 
valorem. 

213^.  Dates  and  pineapples,  twenty  per  centum  ad 
valorem. 

214.  Grapes,  twenty  per  centum  ad  valorem. 

215  Olives,  green  or  prepared,  twenty  per  centum  ad 
valorem. 

216  Oranges,  lemons,  and  limes,  in  packages,  at  the 
rate  of  eight  cents  per  cubic  foot  of  capacity;  in  bulk,  one 
dollar  and  fifty  cents  per  one  thousand;  and  in  addition 
thereto  a  duty  of  thirty  per  centum  ad  valorem  upon  the 
boxes  or  barrels  containing  such  oranges,  lemons,  or 
limes:  Provided,  That  the  thin  wood,  so-called,  compris- 
ing the  sides,  tops  and  bottoms  of  orange  and  lemon  boxes 
of  the  growth  and  manufacture  of  the  United  States, 
exported  as  orange  and  lemon  box  shooks,  may  be  re -im- 
ported in  completed  form,  filled  with  oranges  and  lemons, 


TARIFF  ACT  OF  AUGUST  28,  1894.  249 

Schedule  Cr.— Agricultural  Products  and  Frojisions.— Con fd. 
by  the  payment  of  duty  at  one-half  the  rate  imposed  on 
similiar  boxes  of  entirely  foreign  growth  and  manufacture. 

217.  Plums,  prunes,  figs,  raisins,  and  other  dried  grapes, 
including  ^ante  currants,  one  and  one-half  cents  per 
pound. 

218.  Comfits,  sweetmeats,  and  fruits  preserved  in  sugar, 
sirup,  or  molasses,  not  specially  provided  for  in  this  Act, 
prepared  or  dessicated  cocoanut  or  copra,  and  jellies  of  all 
kinds,  thirty  per  centum  ad  valorem. 

219.  Fruits  preserved  in  their  own  juices,  twenty  per 
centum  ad  valorem. 

220.  Orange  peel  and  lemon  peel,  preserved  or  candied, 
thirty  per  centum  ad  valorem. 

Nuts— 

221.  Almonds,  not  shelled,  three  cents  per  pound;  clear 
almonds,  shelled,  five  cents  per  pound. 

222.  Filberts  and  walnuts  of  all  kinds,  not  shelled,  two 
cents  per  pound;  shelled,  four  cents  per  pound. 

223.  Peanuts  or  ground  beans,  twenty  per  centum  ad 
valorem. 

224.  Cocoanuts  in  the  shell,  and  other  nuts  shelled  or 
unshelled,  not  specially  provided  for  in  this  Act,  twenty 
per  centum  ad  valorem. 

Meat  Products: 

224^.  Fresh  beef,  mutton,  and  pork,  twenty  per  centum 
ad  valorem. 

225.  Extract  of  meat,  fifteen  per  centum  ad  valorem. 
225^.  Lard,  one  cent  per  pound. 

225^.  Meats  of  all  kinds,  prepared  or  preserved,  not 
specially  provided  for  in  this  Act,  twenty  per  centum  ad 
valorem. 

226.  Poultry,  two  cents  per  pound;  dressed,  three  cents 
per  pound. 

M1SCE1.1.ANEOUS  Products: 

227.  Chicory  root,  burnt  or  roasted,  ground  or  granu- 
lated, or  in  rolls,  or  otherwise  prepared,  and  not  specially 
provided  for  in  this  Act,  two  cents  per  pound. 

229  Cocoa,  prepared  or  manufactured,  not  specially 
provided  for  in  this  Act,  two  cents  per  pound;  chocolate, 
sweetened,  flavored,  or  other,  valued  at  thirty-five  cents 
per  pound  or  less,  two  cents  per  pound;  valued  at  exceed- 
ing thirty-five  cents  per  pound  and  chocolate  confection- 
ery, thirty-five  per  centum  ad  valorem. 

230.  Cocoa  butter  or  cocoa  butterine,  three  and  one 
half  cents  per  pound. 

231.  Dandelion  root  and  acorns  prepared,  and  other 
articles  used  as  coffee,  or   as   substitutes   for  coffee,  not 


250  TARIFF  ACT  OF  AUGUST  28,  1894. 

Schedule  Cr.— Agricultural  Products  aud  Provisions.— 0?;/^W. 
specially  provided  for  in  this  Act,  one  and  one  half  cents 
per  pound. 

232.  Starch,  including  all  preparations,  from  whatever 
substance  produced,  commonly  used  as  starch,  one  and 
one-half  cents  per  pound. 

See  note  in  Schedule,  title  "  Starch,"  page  525. 

233.  Dextrine,  burnt  starch,  gum  substitute,  or  British 
gum,  one  and  one-half  cents  per  pound. 

234.  Mustard,  ground,  preserved,  or  prepared,  in  bottles 
or  otherwise,  twenty-five  per  centum  ad  valorem. 

234%-  Orchids,  lily  of  the  valley,  azaleas,   palms,  and 
other  plants  used  for  forcing  under  glass  for  cut  flowers 
or  decorative  purposes,  ten  per  centum  ad  valorem. 
See  notes  in  Schedule,  title  "  Plants,"  page  485. 

235.  Spices,  ground  or  powdered,  not  specially  pro- 
vided for  in  this  Act,  three  cents  per  pound;  capsicum  or 
red  pepper,  two  and  one-half  cents  per  pound,  unground; 
sage,  one  cent  per  pound. 

236.  Vinegar,  seven  and  one-half  cents  per  gallon. 
The  standard  for  vinegar  shall  be  taken  to  be  that  strength 
which  requires  thirty-five  grains  of  bicarbonate  of  potash 
to  neutralize  one  ounce  troy  of  vinegar. 

Schedule  H.— Spirits,  Wines,  and  other  Bererages. 

Spirits: 

237.  Brandy  and  other  spirits  manufactured  or  distilled 
from  grain  or  other  materials,  and  not  specially  provided 
for  in  this  Act,  one  dollar  and  eighty  cents  per  proof  gallon. 

238.  Each  and  every  gauge  or  wine  gallon  of  measure- 
ment shall  be  counted  as  at  least  one  proof  gallon;  and 
the  standard  for  determining  the  proof  of  brandy  and 
other  spirits  or  liquors  of  any  kind  imported  shall  be  the 
same  as  that  which  is  defined  in  the  laws  relating  to  inter- 
nal revenue;  but  any  brandy  or  other  spirituous  liquors, 
imported  in  casks  of  less  capacity  than. fourteen  gallons, 
shall  be  forfeited  to  the  United  States:  Pi'ovided,  That  it 
shall  be  lawful  for  the  Secretary  of  the  Treasury,  in  his 
discretion,  to  authorize  the  ascertainment  of  the  proof  of 
wines,  cordials,  or  other  liquors  by  distillation  or  other- 
wise, in  cases  where  it  is  impracticable  to  ascertain  such 
proof  by  the  means  prescribed  by  existing  law  or  regu- 
lations. 

239.  On  all  compounds  or  preparations  (except  as  spec- 
ified in  the  preceding  paragraph  of  the  chemical  schedule 
relating  to  medicinal  preparations,  of  which  alcohol  is  a 
component  part),  of  which  distilled  spirits  are  a  com- 
ponent part  of  chief  value,  not  specially  provided  for  in 
this  Act,  there  shall  be  levied  a  duty  not  less  than  that 
imposed  upon  distilled  spirits. 


TARIFF  ACT  OF  AUGUST  28,  1894.  251 

Schedule  H.— Spirits,  Wines,  and  other  Beyern^es.—  Co?/ fi7ii^ed . 

240.  Cordials,  liquors,  arrack,  absinthe,  kirschwasser, 
ratafia,  and  other  spirituous  beverages  or  bitters  of  all  kinds 
containing  spirits,  and  not  specially  provided  for  in  this 
Act,  one  dollar  and  eighty  cents  per  proof  gallon. 

241.  No  lower  rate  or  amount  of  duty  shall  be  levied, 
collected,  and  paid  on  brandy,  spirits,  and  other  spirituous 
beverages  than  that  fixed  by  law  for  the  description  of  first 
proof;  but  it  shall  be  increased  in  proportion  for  any  greater 
strength  than  the  strength  of  first  proof,  and  all  imitations 
of  brandy  or  spirits  or  wines  imported  by  any  names 
whatever  shall  be  subject  to  the  highest  rate  of  duty  pro- 
vided for  the  genuine  articles  respectively  intended  to  be 
represented,  and  in  no  case  less  than  one  dollar  per 
gallon. 

242.  Bay  rum  or  bay  water,  whether  distilled  or  com- 
pounded, of  first  proof,  and  in  proportion  for  any  greater 
strength  than  first  proof,  one  dollar  per  gallon. 

Wines: 

243.  Champagne  and  all  other  sparkling  wines,  in 
bottles  containing  each  not  more  than  one  quart  and  more 
than  one  pint,  eight  dollars  per  dozen;  containing  not 
more  than  one  pint  each  and  more  than  one-half  pint, 
four  dollars  per  dozen;  containing  one-half  pint  each  or 
less,  two  dollars  per  dozen;  in  bottles  or  other  vessels 
containing  more  than  one  quart  each,  in  addition  to  eight 
dollars  per  dozen  bottles,  on  the  quantity  in  excess  of  one 
quart,  at  the  rate  of  two  dollars  and  fifty  cents  per  gallon. 

244.  Still  wines,  including  ginger  wine  or  ginger  cordial 
and  vermuth,  in  casks  or  packages  other  than  bottles  or 
jugs,  if  containing  fourteen  per  centum  or  less  of  absolute 
alcohol,  thirty  cents  per  gallon;  if  containing  more  than 
fourteen  per  centum  of  absolute  alcohol,  fifty  cents  per 
gallon.  In  bottles  or  jugs,  per  case  of  one  dozen  bottles 
or  jugs,  containing  each  not  more  than  one  quart  and 
more  than  one  pint,  or  twenty-four  bottles  or  jugs  con- 
taining each  not  more  than  one  pint,  one  dollar  and  sixty 
cents  per  case;  and  any  excess  beyond  these  quantities 
found  in  such  bottles  or  jugs  shall  be  subject  to  a  duty  of 
five  cents  per  pint  or  fractional  part  thereof,  but  no  sepa- 
rate or  additional  duty  shall  be  assessed  on  the  bottles  or 
jugs:  Provided,  That  any  wines,  ginger  cor'dial,  or  ver- 
muth imported  containing  more  than  twenty-four  per 
centum  of  alcohol  shall  be  classed  as  spirits  and  pay  duty 
accordingly:  And  provided  further,  That  there  shall  be  no 
constructive  or  other  allowance  for  breakage,  leakage,  or 
damage  on  wines,  liquors,  cordials,  or  distilled  spirits. 
Wines,  cordials,  brandy,  and  other  spirituous  liquors  im- 


252  TARIFF  ACT  OF  AUGUST  28,  1894. 

Schedule  H.— Spirits,  Wines,  and  otlier  Beyersiges.—Con^iyiued. 
ported  in  bottles  or  jugs  shall  be  packed  in  packages  con- 
taining not  less  than  one  dozen  bottles  or  jugs  in  each 
package,  or  duty  shall  be  paid  as  if  such  package  con- 
tained at  least  one  dozen  bottles  or  jugs.  The  percentage 
of  alcohol  in  wines  and  fruit  juices  shall  be  determined  in 
such  manner  as  the  Secretary  of  the  Treasury  shall  by 
regulation  prescribe. 

See  T.  D.  15763  for  regulations  for  determining  the  percentage 
of  alcohol  in  wines  and  fruit  Juices. 

245.  Ale,  porter,  and  beer,  in  bottles  or  jugs,  thirtj^ 
cents  per  gallon,  but  no  separate  or  additional  duty  shall 
be  assessed  on  the  bottles  or  jugs;  otherwise  than  in  bot- 
tles or  jugs,  fifteen  cents  per  gallon. 

246.  Malt  extract,  including  all  preparations  bearing  the 
name  and  commercially  known  as  such,  fluid  in  casks, 
fifteen  cents  per  gallon;  in  bottles  or  jugs,  thirty  cents  per 
gallon;  solid  or  condensed,  thirty  per  centum  ad  valorem. 

247.  Cherry  juice  and  prune  juice  or  prune  wine,  and 
other  fruit  juice  not  specially  provided  for  in  this  Act, 
containing  eighteen  per  centum  or  less  of  alcohol,  fifty 
cents  per  gallon;  if  containing  more  than  eighteen  per 
centum  of  alcohol,  one  dollar  and  eighty  cents  per  proof 
gallon. 

248.  Ginger  ale  or  ginger  bcv'^r,  twenty  per  centum  ad 
valorem,  but  no  separate  or  additional  duty  shall  be 
assessed  on  the  bottles. 

249.  All  imitations  of  natural  mineral  waters,  and  all 
artificial  mineral  waters,  twenty  per  centum  ad  valorem. 

• 

Schedule  I.— Cotton  Manufactures. 

250.  Cotton  thread  and  carded  yarn,  warps  or  warp 
yarn,  in  singles,  whether  on  beams  or  in  bundles,  skeins 
or  cops,  or  in  any  other  form,  except  spool  thread  of  cot- 
ton hereinafter  provided  for,  not  colored,  bleached,  dyed, 
or  advanced  beyond  the  condition  of  singles  by  grouping 
or  twisting  two  or  more  single  yarns  together,  three  cents 
per  pound  on  all  numbers  up  to  and  including  number 
fifteen,  one-fifth  of  a  cent  per  number  per  pound  on  all 
numbers  exceeding  number  fifteen  and  up  to  and  including 
number  thirty,  and  one-quarter  of  a  cent  per  number  per 
pound  on  all  numbers  exceeding  number  thirty;  colored, 
bleached,  dyed,  combed  or  advanced  beyond  the  condi- 
tion of  singles  by  grouping  or  twisting  two  or  more  single 
yarns  together,  whether  on  beams,  or  in  bundles,  skeins  or 
cops,  or  in  any  other  form,  except  spool  thread  of  cotton 
hereinafter  provided  for,  six  cents  per  pound  on  all  num- 
bers up  to  and  including  number  twenty,  and  on  all  num- 
bers exceeding  number  twenty,  three-tenths  of  a  cent  per 


TARIFF  ACT  OF  AUGUST  28,  1894.  253 

Schedule  I. — Cotton  Manufactures.— r^w/zV/z/^fl'. 

number  per  pound:  Provided  hoiv  ever,  That  in  no  case 
shall  the  duty  levied  exceed  eight  cents  per  pound  on 
yarns  valued  at  not  exceeding  twenty-five  cents  per 
pound,  nor  exceed  fifteen  cents  per  pound  on  yarns  valued 
at  over  twenty-five  cents  per  pound  and  not  exceeding 
forty  cents  per  pound  :  And  provided  further y  That  on 
all  yarns  valued  at  more  than  forty  cents  per  pound  there 
shall  be  levied,  collected  and  paid  a  duty  of  forty-five  per 
centum  ad  valorem. 

251.  Spool  thread  of  cotton,  containing  on  each  spool 
not  exceeding  one  hundred  yards  of  thread,  five  and  one- 
half  cents  per  dozen;  exceeding  one  hundred  yards  on 
each  spool,  for  every  additional  one  hundred  yards  of 
thread  or  fractional  part  thereof  in  excess  of  one  hundred 
yards,  five  and  one-half  cents  per  dozen  spools. 

252.  Cotton  cloth  not  bleached,  dyed,  colored-,  stained, 
painted,  or  printed,  and  not  exceeding  fifty  threads  to  the 
square  inch,  counting  the  warp  and  filling,  one  cent  per 
square  yard;  if  bleached,  one  and  one-fourth  cents  per 
square  yard;  if  dyed,  colored,  stained,  painted,  or  printed, 
two  cents  per  square  yard. 

See  note  in  Schedule,  title  '*  Cotton  cloth,"  pages  381  to  384. 

253.  Cotton  cloth,  not  bleached,  dyed,  colored,  stained, 
painted,  or  printed,  exceeding  fifty  and  not  exceeding  one 
hundred  threads  to  the  square  inch,  counting  the  warp  and 
filling,  and  not  exceeding  six  square  yards  to  the  pound, 
one  and  one-fourth  cents  per  square  yard;  exceeding  six 
and  not  exceeding  nine  square  yards  to  the  pound,  one  and 
one-half  cents  per  square  yard;  exceeding  nine  square 
yards  to  the  pound,  one  and  three-fourths  cents  per  square 
yard;  if  bleached  and  not  exceeding  six  square  yards  to 
the  pound,  one  and  one-half  cents  per  square  yard;  ex- 
ceeding six  and  not  exceeding  nine  square  yards  to  the 
pound,  one  and  three-fourths  cents  per  square  yard;  ex- 
ceeding nine  square  yards  to  the  pound,  two  and  one-fourth 
cents  per  square  yard;  if  dyed,  colored,  stained,  painted, 
or  printed,  and  not  exceeding  six  square  yards  to  the 
pound,  two  and  three-fourths  cents  per  square  yard;  ex- 
ceeding six  and  not  exceeding  nine  square  yards  to  the 
pound,  three  and  one-fourth  cents  per  square  yard;  exceed- 
ing nine  square  yards  to  the  pound,  three  and  one-half 
cents  per  square  yard  :  Provided,  That  on  all  cotton  cloth 
not  exceeding  one  hundred  threads  to  the  square  inch, 
counting  the  warp  and  filling,  not  bleached,  dyed,  colored, 
stained,  painted,  or  printed,  valued  at  over  seven  cents 
per  square  yard,  twenty-five  per  centum  ad  valorem; 
bleached,  valued  at  over  nine  cents  per  square  yard, 
twenty- five  per  centum   ad  valorem;    and  dyed,  colored, 


2q4  tariff  act  OF  AUGUST  28,  1894. 

Schedule  I.— Cotton  Munwfaciiires.— Continued. 
stained,  painted,  or  printed,  valued  at  over  twelve  cents 
per  square  yard,  there  shall  be  levied,  collected,  and  paid 
a  duty  of  thirty  per  centum  ad  valorem. 
See  note  in  Schedule,  title  "  Cotton  cloth,"  pages  381  to  384. 

254.  Cotton  cloth,  not  bleached,  dyed,  colored,  stained, 
painted,  or  printed,  exceeding  one  hundred  and  not  ex- 
ceeding one  hundred  and  fifty  threads  to  the  square  inch,' 
counting  the  warp  and  filling,  and  not  exceeding  four 
square  yards  to  the  pound,  one  and  one-half  cents  per 
square  yard;  exceeding  four  and  not  exceeding  six  square 
yards  to  the  pound,  two  cents  per  square  yard;  exceeding 
six  and  not  exceeding  eight  square  yards  to  the  pound. 
two  and  one-half  cents  per  square  yard;  exceeding  eight 
square  yards  to  the  pound,  two  and  three-fourths  cents 
per  square  yard;  if  bleached,  and  not  exceeding  four 
square  yards  to  the  pound,  two  and  one-half  cents  per 
square  yard;  exceeding  four  and  not  exceeding  six  square 
yards  to  the  pound,  three  cents  per  square  yard;  exceed- 
ing six  and  not  exceeding  eight  square  yards  to  the  pound, 
three  and  one-half  cents  per  square  yard;  exceeding  eighl 
square  yards  to  the  pound,  three  and  three-fourths  cents 
per  square  yard;  if  dyed,  colored,  stained,  painted,  or 
printed,  and  not  exceeding  four  square  yards  to  the  pound, 
three  and  one-half  cents  per  square  yard;  exceeding  foui 
and  not  exceeding  six  square  yards  to  the  pound,  three 
and  three-tourths  cents  per  square  yard;  exceeding  six  and 
not  exceeding  eight  square  yards  to  the  pound,  four  and 
one-fourth  cents  per  square  yard;  exceeding  eight  square 
yards  to  the  pound,  four  and  one-half  cents  per  square 
yard  :  Provided,  That  on  all  cotton  cloth  exceeding  one 
hundred  and  not  exceeding  one  hundred  and  fifty  threads 
to  the  square  inch,  counting  the  warp  and  filling,  not 
bleached,  dyed,  colored,  stained,  painted,  or  printed, 
valued  at  over  nine  cents  per  square  yard,  thirty  per 
centum  ad  valorem;  bleached,  valued  at  over  eleven  cents 
per  square  yard,  thirty -five  per  centum  ad  valorem;  dyed, 
colored,  stained,  painted,  or  printed,  valued  at  over  twelve 
and  one-half  cents  per  square  yard,  there  shall  be  levied, 
collected,  and  paid  a  duty  of  thirty-five  per  centum  ad 
valorem. 

See  notes  in  Schedule,  title  "  Cotton  cloth,"  pages  381  to  384. 

255.  Cotton  cloth  not  bleached,  dyed,  colored,  stained, 
painted,  or  printed,  exceeding  one  hundred  and  fifty  and 
not  exceeding  two  hundred  threads  to  the  square  inch, 
counting  the  warp  and  filling,  and  not  exceeding  three  and 
one-half  square  yards  to  the  pound,  two  cents  per  square 
yard ;  exceeding  three  and  one-half  and  not  exceeding  four 
and  one-half  square  yards  to  the  pound,  two  and  three-fourth 
cents  per  square  yard;  exceeding  four  and  one-half  and 


TARIFF  ACT  OF  AUGUST  28,  1894.  255 

Schedule  I. — Cotton  Manufactures. — Continued. 
not  exceeding  six  square  yards  to  the  pound,  three  cents 
per  square  yard;  exceeding  six  square  yards  to  the  pound, 
three  and  one-half  cents  per  square  yard;  if  bleached, 
and  not  exceeding  three  and  one-half  square  yards  to  the 
pound,  two  and  three-fourths  cents  per  square  yard;  ex- 
ceeding three  and  one-half  and  not  exceeding  four  and 
one-half  square  yards  to  the  pound,  three  and  one-half 
cents  per  square  yard;  exceeding  four  and  one-half  and 
not  exceeding  six  square  yards  to  the  pound,  four  cents 
per  square  yard;  exceeding  six  square  yards  to  the  pound, 
four  and  one-fourth  cents  per  square  yard;  if  dyed,  colored, 
stained,  painted,  or  printed,  and  not  exceeding  three  and 
one-half  square  yards  to  the  pound,  four  and  one-fourth 
cents  per  square  yard;  exceeding  three  and  one-half  and 
not  exceeding  four  and  one-half  square  yards  to  the  pound, 
four  and  one-half  cents  per  square  yard;  exceeding  four 
and  one-half  and  not  exceeding  six  square  yards  to  the 
pound,  four  and  three-fourths  cents  per  square  yard;  ex- 
ceeding six  square  yards  to  the  pound,  five  cents  per 
square  yard:  Provided,  That  on  all  cotton  cloth  exceeding 
one  hundred  and  fifty  and  not  exceeding  two  hundred 
threads  to  the  square  inch,  counting  the  warp  and  filling, 
not  bleached,  dyed,  colored,  stained,  painted,  or  printed, 
valued  at  over  ten  cents  per  square  yard,  thirty-five  per 
centum  ad  valorem;  bleached,  valued  at  over  twelve  cents 
per  square  yard,  thirty-five  per  centum  ad  valorem;  dyed, 
colored,  stained,  painted,  or  printed,  valued  at  over  twelve 
and  one-half  cents  per  square  yard,  there  shall  be  levied, 
collected,  and  paid  a  duty  of  forty  per  centum  ad  valorem. 
See  notes  in  Schedule,  title  "  Cotton  cloth,"  pages  381  to  384. 

256.  Cotton  cloth  not  bleached,  dyed,  colored,  stained, 
painted,  or  printed,  exceeding  two  hundred  threads  to  the 
square  inch,  counting  the  warp  and  filling,  and  not  exceed- 
ing two  and  one-half  square  yards  to  the  pound,  three  cents 
per  square  yard;  exceeding  two  and  one-half  and  not  ex- 
ceeding three  and  one-half  square  yards  to  the  pound,  three 
and  one-half  cents  per  square  yard;  exceeding  three 
and  one-half  and  not  exceeding  five  square  yards  to  the 
pound,  four  cents  per  square  yard;  exceeding  five  square 
yards  to  the  pound,  four  and  one-half  cents  per  square 
yard;  if  bleached,  and  not  exceeding  two  and  one-half 
square  yards  to  the  pound,  four  cents  per  square  yard;  ex- 
ceeding two  and  one-half  and  not  exceeding  three  and  one- 
half  square  yards  to  the  pound,  four  and  one-half  cents 
per  square  yard;  exceeding  three  and  one-half  and  not 
exceeding  five  square  yards  to  the  pound,  five  cents  per 
square  yard;  exceeding  five  square  yards  to  the  pound, 
five  and  one-half  cents  per  square  yard;  if  dyed,  colored, 
painted,  or  printed,  and  not  exceeding  three  and  one-half 


256  TARIFF  ACT  OF  AUGUST  28,   1894. 

Schedule  I. — Cotton  Manufactures. —  Cotitinued. 
square  yards  to  the  pound,  five  and  three-fourths  cents  per 
square  yard;  exceeding  three  and  one-half  square  yards  to 
the  pound,  six  and  one-half  cents  per  square  yard:  Pro- 
vided, That  on  all  such  cotton  cloths  not  bleached,  dyed, 
colored,  stained,  painted,  or  printed,  valued  at  over  twelve 
cents  per  square  yard;  bleached,  valued  at  over  fourteen 
cents  per  square  yard;  and  dyed,  colored,  stained,  painted, 
or  printed,  valued  at  over  sixteen  cents  per  square  yard, 
there  shall  be  levied,  collected,  and  paid  a  duty  of  thirty- 
five  per  centum  ad  valorem. 
See  notes  in  Schedule,  title  "  Cotton  cloth,"  pages  381  to  384. 

257.  The  term  cotton  cloth,  or  cloth,  wherever  used  in 
the  foregoing  paragraphs  of  this  schedule,  shall  be  held  to 
include  all  woven  fabrics  of  cotton  in  the  piece,  whether 
figured,  fancy,  or  plain,  not  specially  provided  for  in  this 
Act,  the  warp  and  filling  threads  of  which  can  be  counted 
by  unraveling  or  other  practicable  means. 

See  notes  in  Schedule,  title  "Cotton  cloth,"  pages  381  to  384. 

258.  Clothing  ready  made,  and  articles  of  wearing  ap- 
parel of  every  description,  handkerchiefs,  and  neckties  or 
neck-wear,  composed  of  cotton  or  other  vegetable  fiber,  or 
of  which  cotton  or  other  vegetable  fiber  is  the  component 
mateiial  of  chief  value,  made  up  or  manufactured  wholh'^ 
or  in  part  by  the  tailor,  seamstress,  or  manufacturer,  all  of 
the  foregoing  not  specially  provided  for  in  this  Act,  forty 
per  centum  ad  valorem. 

See  note  in  Schedule,  title  "  Clothing,"  page  373, 

259.  Plushes,  velvets,  velveteens,  corduroys,  and  all  pile 
fabrics  composed  of  cotton  or  other  vegetable  fiber,  not 
bleached,  dyed,  colored,  stained,  painted,  or  printed,  forty 
per  centum  ad  valorem;  on  all  such  goods  if  bleached, 
dyed,  colored,  stained,  painted,  or  printed,  forty-seven  and 
one-half  per  centum  ad  valorem. 

See  notes  in  Schedule,  title  "  Plushes,"  page  488. 

260.  Chenille  curtains,  table  covers,  and  all  goods  manu- 
factured of  cotton  chenille,  or  of  which  cotton  chenille 
forms  the  component  material  of  chief  value,  forty  per 
centum  ad  valorem;  sleeve  linings  or  other  cloths,  com- 
posed of  cotton  and  silk,  whether  known  as  silk  stripe 
sleeve  lining,  silk  stripes,  or  otherwise,  forty-five  per  cen- 
tum ad  valorem. 

26 r.  Stockings,  hose  and  half-hose,  made  on  knitting 
machines  or  frames,  composed  of  cotton  or  other  vegetable 
fiber  and  not  otherwise  specially  provided  for  in  this  Act, 
thirty  per  centum  ad  valorem. 

262.  Stockings,  hose  and  half-hose,  selvedged,  fash- 
ioned, narrowed,  or  shaped  wholly  or  in  part  by  knitting 
machines  or  frames,  or  knit  by  hand,  including  such  as  are 
commercially  known  as  seamless  or  clocked  stockings, 
hose  or  half-hose,  and  knitted  shirts  or  drawers,  all  of  the 


TARIFF  ACT  OF  AUGUST  28,  1894.  257 

Schedule  I.— Cotton  Maiiwf natures.— Continued. 

above   composed  of  cotton  or  other  vegetable  fiber,  fin- 
ished or  unfinished,  fifty  per  centum  ad  valorem. 

263.  Cords,  braids,  boot,  shoe  and  corset  lacings,  tapes, 
gimps,  galloons,  webbing,  goring,  suspenders  and  braces, 
woven,  braided,  or  twisted  lamp  or  candle  wicking,  lining 
for  bicycle  tires,  spindle  binding,  any  of  the  above  made 
of  cotton  or  other  vegetable  fiber,  and  whether  composed 
in  part  of  India  rubber  or  otherwise,  forty-five  per  centum 
ad  valorem. 

See  note  in  Schedule,  title  "  Braids,"  page  357. 

264.  All  manufactures  of  cotton,  including  cotton  duck 
and  cotton  damask,  in  the  piece  or  otherwise,  not  specially 
provided  for  in  this  Act,  and  including  cloth  having  India 
rubber  as  a  component  material,  thirty-five  per  centum  ad 
valorem. 

See  notes  in  Schedule,  "Cotton,  manufactures  of,"  page  385. 

Schedule  J.— Flax,  Hemp,  and  Jute,  and  Manufactures  of. 

265.  Flax,  hackled,  known  as  '*^ dressed  line,"  one  and. 
one-half  cents  per  pound. 

266.  Hemp,  hackled,  known  as  ^Mressed  line,"  one 
cent  per  pound. 

267.  Yarn,  made  of  jute,  thirty  per  centum  ad  valorem. 

268.  Cables,  cordage,  and  twine  (except  binding  twine), 
composed  in  whole  or  in  part  of  New  Zealand  hemp,  istle 
or  Tampico  fiber,  manila,  sisal  grass,  or  sunn,  ten  per 
centum  ad  valorem. 

269.  Hemp  and  jute  carpets  and  carpetings,  twenty  per 
centum  ad  valorem. 

272.  Flax  gill  netting,  nets,  webs,  and  seines,  forty  per 
centum  ad  valorem. 

273.  Oilcloth  for  floors,  stamped,  painted,  or  printed,  in- 
cluding linoleum,  corticene,  cork  carpets,  figured  or  plain, 
and  all  other  oilcloth  (except  silk  oilcloth),  and  waterproof 
cloth,  not  specially  provided  for  in  this  Act,  valued  at 
twenty-five  cents  or  less  per  square  yard,  twenty-five  per 
centum  ad  valorem  ;  valued  above  twenty-five  cents  per 
square  yard,  forty  per  centum  ad  valorem. 

273^.  lyinen  hydraulic  hose,  made  in  whole  or  in  part 
of  flax,  hemp,  or  jute,  forty  per  centum  ad  valorem 

274.  Yarns  or  threads  composed  of  flax  or  hemp,  or  of  a 
mixture  of  either  of  these  substances,  thirty-five  per  centum 
ad  valorem. 

275.  Collars  and  cuff's,  composed  wholly  or  in  part  of 
linen,  thirty  cents  per  dozen  pieces,  and  in  addition  thereto 
thirty  per  centum  ad  valorem  ;  shirts  and  all  other  articles 
of  wearing  apparel  of  every  description,  not  specially  pro- 
vided for  in  this  Act,  composed  wholly  or  in  part  of  linen> 
fifty  per  centum  ad  valorem. 

See  note  in  Schedule,  title  "Clothing,"  page  373. 
17 


258  TARIFF  ACT  OF  AUGUST  28,  1894. 

Schedule  J.— Flax,  Hemp,  and  Jute,  and  Manufactures  of—  Con'd. 
-75^2'  Tapes  composed  of  flax,  woven  with  or  without 
metal  threads,  on  reels  or  spools,  designed  expressly  for 
use  in  the  manufacture  of  measuring  tapes,  twenty-five  per 
centum  ad  valorem. 

276.  Laces,  edgings,  nettings  and  veilings,  embroideries, 
insertings,  neck  rufflings,  ruchings,  trimmings,  tuckings, 
lace  window  curtains,  tamboured  articles,  and  articles  em- 
broidered by  hand  or  machinery,  embroidered  handker- 
chiefs, and  articles  made  wholly  or  in  part  of  lace,  rufflings, 
tuckings,  or  ruchings,  all  of  the  above-named  articles,  com- 
posed of  flax,  jute,  cotton,  or  other  vegetable  fiber,  or  of 
which  these  substances  or  either  of  them,  or  a  mixture  ol 
any  of  them  is  the  component  material  of  chief  value,  not 
specially  provided  for  in  this  Act,  fifty  per  centum  ad 
valorem. 

See  note  in  Schedule,  titles  ''Embroideries,"  page  398;  and 
"Laces,"  page  442. 

277.  All  manufactures  of  flax,  hemp,  jute,  or  other  veg- 
.etable  fiber,  except  cotton,  or  of  which  these  substances 
or  either  of  them  is  the  component  material  of  chief  value, 
not  specially  provided  for  in  this  Act,  thirty-five  per  centum 
ad  valorem. 

Schedule  K.— Wool  and  Manufactures  of  Wool. 

279.  On  flocks,  mungo,  shoddy,  garnetted  waste,  and 
carded  waste,  and  carbonized  noils,  or  carbonized  wool, 
fifteen  per  centum  ad  valorem,  and  on  wool  of  the  sheep, 
hair  of  the  camel,  goat,  alpaca,  or  other  like  animals,  in 
the  form  of  roving,  roping,  or  tops,  twenty  per  centum  ad 
valorem. 

280.  On  woolen  and  worsted  yarns  made  wholly  or  in 
part  of  wool,  worsted,  the  hair  of  the  camel,  goat,  alpaca, 
or  other  animals,  valued  at  not  more  than  forty  cents  per 
pound,  thirty  per  centum  ad  valorem;  valued  at  more  than 
forty  cents  per  pound,  forty  per  centum  ad  valorem. 

281.  On  knit  fabrics,  and  all  fabrics  made  on  knitting 
machines  or  frames,  not  including  wearing  apparel,  and  on 
shawls  made  wholly  or  in  part  of  wool,  worsted,  the  hair  of 
the  camel,  goat,  alpaca,  or  other  animals,  valued  at  not 
exceeding  forty  cents  per  pound,  thirty-five  per  centum  ad 
valorem;  valued  at  more  than  forty  cents  per  pound,  forty 
per  centum  ad  valorem. 

See  note  in  Schedule,  title  "Woolens,"  page  564. 

282.  On  blankets,  hats  of  wool,  and  flannels  for  under- 
wear and  felts  for  printing  machines,  composed  wholly  or 
in  part  of  wool,  the  hair  of  the  camel,  goat,  alpaca,  or  other 
animals,  valued  at  not  more  than  thirty  cents  per  pound, 
twenty-five  per  centum  ad  valorem;  valued  at  more  than 


TARIFF  ACT  OF  AUGUST  28,  1894.  259 

Schedule  K.— Wool  and  Manufactures  of  Woo}.— Con fd. 
thirty  and  not  more  than  forty  cents  per  pound,  thirty  per 
centum  ad  valorem;  valued  at  more  than  forty  cents  per 
pound,  thirty-five  per  centum  ad  valorem:  Provided,  That 
on  blankets  over  three  yards  in  length  the  same  duties 
shall  be  paid  as  on  woolen  and  worsted  cloths,  and  on  flan- 
nels weighing  over  four  ounces  per  square  yard,  the  same 
duties  as  on  dress  goods. 

See  note  in  Schedule,  title  "Woolens,"  page  563. 

283.  On  women's  and  children's  dress  goods,  coat  lin- 
ings, Italian  cloth,  bunting,  or  goods  of  similar  description 
or  character,  and  on  all  manufactures,  composed  wholly  or 
in  part  of  wool,  worsted,  the  hair  of  the  camel,  goat,  al- 
paca, or  other  animals,  including  such  as  have  India  rub- 
ber as  a  component  material,  and  not  specially  provided 
for  in.  this  Act,  valued  at  not  over  fifty  cents  per  pound, 
forty  per  centum  ad  volorem;  valued  at  more  than  fifty 
cents  per  pound,  fifty  per  centum  ad  valorem. 

See  note  in  Schedule,  title  "Woolens,"  page  562. 

284.  On  clothing,  ready  made,  and  articles  of  wearing 
apparel  of  every  description,  made  up  or  manufactured 
wholly  or  in  part,  not  specially  provided  for  in  this  Act, 
felts  not  specially  provided  for  in  this  Act,  all  the  forego- 
ing composed  wholly  or  in  part  of  wool,  worsted,  the  hair 
of  the  camel,  goat,  alpaca,  or  other  animals,  including 
those  having  India  rubber  as  a  component  material,  valued 
at  above  one  dollar  and  fifty  cents  per  pound,  fifty  per 
centum  ad  valorem ;  valued  at  less  than  one  dollar  and  fifty 
cents  per  pound,  forty-five  per  centum  ad  valorem. 

See  note  in  Schedule,  title  "Clothing,"  page  373. 

285.  On  cloaks,  dolmans,  jackets,  talmas,  ulsters,  or 
other  outside  garments  for  ladies'  and  childrens'  apparel, 
and  goods  of  similar  description  or  used  for  like  purposes, 
and  on  knit  wearing  apparel,  composed  wholly  or  in  part 
of  wool,  worsted,  the  hair  of  the  camel,  goat,  alpaca,  or 
other  animals,  made  up  or  manufactured  wholly  or  in  part, 
fifty  per  centum  ad  valorem. 

See  note  in  Schedule,  title  "  Clothing,"  page  373. 

286.  On  webbings,  gorings,  suspenders,  braces,  beltings, 
bindings,  braids,  galloons,  fringes,  gimps,  cords,  cords  and 
tassels,  dress  trimmings,  laces,  embroideries,  head  nets, 
nettings  and  veilings,  buttons,  or  barrel  buttons,  or  buttons 
of  other  forms,  for  tassels  or  ornaments,  any  of  the  forego- 
ing which  are  elastic  or  nonelastic,  made  of  wool,  worsted, 
the  hair  of  the  camel,  goat,  alpaca,  or  other  animals,  or 
of  which  wool,  worsted,  the  hair  of  the  camel,  goat,  alpaca, 
or  other  animals  is  a  component  material,  fifty  per  centum 
ad  valorem. 

287.  Aubusson,  Axminster,  Moquette,  and  Chenille  car- 
pets, figured  or  plain,  carpets  woven  whole  for  rooms,  and 


260  TARIFF  ACT  OF  AUGUST  28,  1894. 

Schedule  K.— Wool  and  Manufactures  of  Wool.— Co^ifd. 
all  carpets  or  carpeting  of  like  character  or  description, 
and   oriental,   Berlin,    and   other   similar   rugs,   fort}^   per 
centum  ad  valorem. 

288.  Saxony,  Wilton,  and  Tourna}^  velvet  carpets,  fig- 
ured or  plain,  and  all  carpets  or  carpeting  of  like  character 
or  description,  forty  per  centum  ad  valorem. 

289.  Brussels  carpets,  figured  or  plain,  and  all  carpets 
or  carpeting  of  like  character  or  description,  fort}-  pei 
centum  ad  valorem. 

290.  Velvet  and  tapestry  velvet  carpets,  figured  or  plain, 
printed  on  the  warp  or  otherwise,  and  all  carpets  or  car- 
peting of  like  character  or  description,  forty  per  centum 
ad  valorem. 

291.  Tapestry  Brussels  carpets,  figured  or  plain,  and  all 
carpets  or  carpeting  of  like  character  or  description,  printed 
on  the  warp  or  otherwise,  forty-two  and  one-half  per 
centum  ad  valorem. 

292.  Treble  ingrain,  three-ply,  and  all  chain  Venetian 
carpets,  thirty-two  and  one-half  per  centum  ad  valorem. 

293.  Wool  Dutch  and  two-ply  ingrain  carpets,  thirty  per 
centum  ad  valorem. 

294.  Druggets  and  bockings,  printed,  colored,  or  other- 
wise, felt  carpeting,  figured  or  plain,  thirty  per  centum  ad 
valorem. 

295.  Carpets  and  carpeting  of  wool,  flax,  or  cotton,  or 
composed  in  part  of  either,  not  specially  provided  for  in 
this  Act,  thirty  per  centum  ad  valorem. 

296.  Mats,  rugs  for  floors,  screens,  covers,  hassocks, 
bed  sides,  art  squares,  and  other  portions  of  carpets  or 
carpeting  made  wholly  or  in  part  of  wool,  and  not  speciallj' 
provided  for  in  this  Act,  shall  be  subjected  to  the  rate  of 
duty  herein  imposed  on  carpets  or  carpetings  of  like  char- 
acter or  description. 

297.  The  reduction  of  the  rates  of  duty  herein  provided 
for  manufactures  of  wool  shall  take  effect  January  first, 
eighteen  hundred  and  ninety-five. 

Schedule  L.— Silks  and  Silk  Goods. 

298.  Silk  partially  manufactured  from  cocoons  or  from 
waste  silk,  and  not  further  advanced  or  manufactured  than 
carded  or  combed  silk,  twenty  per  centum  ad  valorem. 
Thrown  silk,  not  more  advanced  than  singles,  tram,  organ  - 
zine,  sewing  silk,  twist,  floss,  and  silk  threads  or  yarns 
every  description,  and  spun  silk  in  skeins,  cops,  warps,  on 
on  beams,  thirty  per  centum  ad  valorem. 

299.  Velvets,  chenilles,  or  other  pile  fabrics,  composed 
of  silk,  or  of  which  silk  is  the  component  material  of  chief 
value,  one  dollar  and  fifty  cents  per  pound;  plushes,  com- 


TARIFF  ACT  OF  AUGUST  28,  1894.  261 

Schedule  L.— Silks  and  Silk  ^Qo^%,—  Co7ttimied. 
posed  of  silk,  or  of  which  silk  is  the  component  material 
of  chief  value,  one  dollar  per  pound;  but  in  no  case  shall 
the  foregoing  articles  pay  a  less  rate  of  duty  than  fifty  per_ 
centum  ad  valorem. 

300.  Webbings,  gorings,  suspenders,  braces,  beltings, 
bindings,  braids,  galloons,  fringes,  cords,  and  tassels,  any 
of  the  foregoing  which  are  elastic  or  nonelastic,  buttons, 
and  ornaments,  made  of  silk,  or  of  which  silk  is  the  com- 
ponent material  of  chief  value,  forty-five  per  centum  ad 
valorem. 

301.  Laces  and  articles  made  wholly  or  in  part  of  lace, 
and  embroideries,  including  articles  or  fabrics  embroidered 
by  hand  or  machinery,  handkerchiefs,  neck  ruffiings  and 
ruchings,  nettings  and  veilings,  clothing  ready  made,  and 
articles  of  wearing  apparel  of  every  description,  including 
knit  goods  made  up  or  manufactured  wholly  or  in  part  by 
the  tailor,  seamstress,  or  manufacturer,  composed  of  silk, 
or  of  which  silk  is  the  component  material  of  chief  value, 
and  beaded  silk  goods,  not  specially  provided  for  in  this 
Act,  fifty  per  centum  ad  valorem. 

See  notes  in  Schedule,  title  "Clothing,"  page  373. 

302.  All  manufactures  of  silk,  or  of  which  silk  is  the 
component  material  of  chief  value,  including  those  having 
India  rubber  as  a  component  material,  not  specially  pro- 
vided for  in  this  Act,  forty-five  per  centum  ad  valorem. 

Schedule  M.— Pulp,  Papers,  and  Books. 

Pulp  and  Paper: 

303.  Mechanically  ground  wood  pulp  and  chemical  wood 
pulp  unbleached  or  bleached,  ten  per  centum  ad  valorem. 

304.  Sheathing  paper  and  roofing  felt,  ten  per  centum 
ad  valorem. 

306.  Printing  paper,  unsized,  sized  or  glued,  suitable 
only  for  books  and  newspapers,  fifteen  per  centum  ad 
valorem. 

307.  Papers  known  commercially  .as  copying  paper, 
filtering  paper,  silver  paper,  and  tissue  paper,  white, 
printed,  or  colored,  made  up  in  copying  books,  reams,  or 
in  any  other  form,  thirty-five  per  centum  ad  valorem; 
albumenized  or  sensitized  paper,  and  writing  paper  and 
envelopes  embossed,  engraved,  printed  or  ornamented, 
thirty  per  centum  ad  valorem. 

308.  Parchment  papers,  and  surface  coated  papers,  and 
manufactures  thereof,  cardboards,  and  photograph,  auto- 
graph, and  scrap  albums,  wholly  or  partially  manufactured, 
thirty  per  centum  ad  valorem.  Lithographic  prints  from 
either  stone  or.zinc,  bound  or  unbound  (except  cigar  labels 
and  bands,  lettered  or  blank,  music,  and  illustrations  when 


262  TARIFF  ACT  OF  AUGUST  28,  1894. 

Schedule  M.— Pulp,  Papers,  and  Books.— CofiJmued. 
forming  a  part  of  a  periodical  or  newspaper  and  accom- 
panying the  same,  or  if  bound  in,  or  forming  part  of  printed 
books),  on  paper  or  other  material  not  exceeding  eight- 
thousandths  of  an  inch  in  thickness,  twenty  cents  per 
pound;  on  paper  or  other  material  exceeding  eight-thou- 
sandths of  an  inch  and  not  exceeding  twenty-thousandths 
of  an  inch  in  thickness,  and  exceeding  thirty-five  square 
inches  cutting  size  in  dimensions,  eight  cents  per  pound; 
prints  exceeding  eight-thousandths  of  an  inch  and  not 
exceeding  twenty-thousandths  of  an  inch  in  thickness, 
and  not  exceeding  thirty-five  square  inches  cutting  size  in 
dimensions,  five  cents  per  pound;  lithographic  prints  from 
either  stone  or  zinc  on  cardboard  or  other  material, 
exceeding  twenty-thousandths  of  an  inch  in  thickness,  six 
cents  per  pound;  lithographic  cigar  labels  and  bands, 
lettered  or  blank,  printed  from  either  stone  or  zinc,  if 
printed  in  less  than  ten  colors,  but  not  including  bronze 
or  metal  leaf  printing,  twenty  cents  per  pound;  if  printed 
in  ten  or  more  colors,  or  in  bronze  printing,  but  not  includ- 
ing metal  leaf  printing,  thirty  cents  per  pound;  if  printed 
in  whole  or  in  part  in  metal  leaf,  forty  cents  per  pound. 

Manufactures  of  Paper: 

309.  Paper  envelopes,  twenty  per  centum  ad  valorem. 

310.  Paper  hangings  and  paper  for  screens  or  fireboards, 
writing  paper,  drawing  paper,  and  all  other  paper  not 
specially  provided  for  in  this  Act,  twenty  per  centum  ad 
valorem. 

311.  Blank  books  of  all  kinds,  twenty  per  centum  ad 
valorem;  books,  including  pamphlets  and  engravings, 
bound  or  unbound,  photographs,  etchings,  maps,  music, 
charts,  and  all  printed  matter  not  specially  provided  for  in 
this  Act,  twenty-five  per  centum  ad  valorem 

See  notes  in  schedule,  title  "Books,"  page  354,  and  title 
**  Printed  matter,"  page  493. 

312.  Playing  cards,  in  packs  not  exceeding  fiftj'-four 
cards  and  at  a  like  rate  for  any  number  in  excess,  ten  cents 
per  pack  and  fifty  per  centum  ad  valorem. 

313.  Manufactures  of  paper,  or  of  which  paper  is  the 
component  material  of  chief  value,  not  specially  provided 
for  in  this  Act,  twenty  per  centum  ad  valorem. 

Schedule  N.— Sundries. 

314.  Hair  pencils,  brushes  and  feather  dusters,  thirty- 
five  per  centum  ad  valorem;  brooms,  twenty  per  centum 
ad  valorem;  bristles,  sorted,  bunched,  or  prepared  in  any 
manner,  seven  and  one-half  cents  per  pound. 


TARIFF  ACT  OF  AUGUST  28,  1894.  263 

Schedule  N. — Sundries.— Continued. 
Buttons  and  Button  Forms: 

315.  Button  forms:  Lastings,  mohair,  cloth,  silk,  or  other 
manufactures  of  cloth,  woven  or  made  in  patterns  of  such 
size,  shape,  or  form,  or  cut  in  such  manner  as  to  be  fit  for 
buttons  exclusively,  ten  per  centum  ad  valorem 

316.  Buttons  commercially  known  as  agate  buttons, 
twenty-five  per  centum  ad  valorem;  pearl  and  shell  but- 
tons, wholly  or  partially  manufactured,  one  cent  per  line 
button  measure  of  one-fortieth  of  one  inch  per  gross  and 
fifteen  per  centum  ad  valorem. 

317.  Buttons  of  ivory,  vegetable  ivory,  glass,  bone  or 
horn,  wholly  or  partially  manufactured,  thirty-five  per 
centum  ad  valorem. 

318.  Shoe  buttons,  made  of  p-aper,  board,  papier  mache, 
pulp,  or  other  similar  material  not  specially  provided  for 
in  this  Act,  twenty-five  per  centum  ad  valorem. 

3i8>^.  Coal,  bituminous  and  shale,  forty  cents  per  ton; 
coal  slack  or  culm  such  as  will  pass  through  a  half-inch 
screen,  fifteen  cents  per  ton. 

318^.  Coke,  fifteen  per  centum  ad  valorem. 

See  notes  in  Schedule,  title  "Coal,"  page  374. 

319.  Corks,  wholly  or  partially  manufactured,  ten  cents 
per  pound. 

320.  Dice,  draughts,  chess-men,  chess-balls,  and  billiard, 
pool,  and  bagatelle  balls,  of  ivory,  bone,  or  other  materials, 
fifty  per  centum  ad  valorem. 

321.  Dolls,  doll  heads,  toy  marbles  of  whatever  material 
composed,  and  all  other  toys  not  composed  of  rubber, 
china,  porcelain,  parian,  bisque,  earthen  or  stone  ware, 
and  not  specially  provided  for  in  this  Act,  twenty-five  per 
centum  ad  valorem.  This  paragraph  shall  not  take  effect 
until  January  first,  eighteen  hundred  and  ninety-five. 

See  notes  in  Schedule,  title  "Toys,"  page  538. 

322.  Emery  grains,  and  emery  manufactured,  ground, 
pulverized,  or  refined,  eight-tenths  of  one  cent  per  pound. 

BxPLOSivK  Substances: 

323.  Fire- crackers  of  all  kinds,  fifty  per  centum  ad 
valorem,  but  no  allowance  shall  be  made  for  tare  or  dam- 
age thereon. 

324.  Fulminates,  fulminating  powders,  and  like  articles, 
not  specially  provided  for  in  this  Act,  thirty  per  centum  ad 
valorem. 

325.  Gunpowder,  and  all  explosive  substances  used  for 
mining,  blasting,  artillery,  or  sporting  purposes,  when 
valued  at  twenty  cents  or  less  per  pound,  five  cents  per 
pound;  valued  above  twenty  cents  per  pound,  eight  cents 
per  pound. 


264  TARIFF  ACT  OF  AUGUST  28,  1894. 

Schedule  }i .—SnnHries.—Cofi^inued. 

326.  Matches,  friction  or  lucifer,  of  all  descriptions, 
twenty  per  centum  ad  valorem. 

326]^.  Musical  instruments  or  parts  thereof  (except 
pianoforte  actions  and  parts  thereof),  strings  for  musical 
instruments  not  otherwise  enumerated,  cases  for  musical 
instruments,  pitch  pipes,  tuning  forks,  tuning  hammers, 
and  metronomes,  twenty-five  per  centum  ad  valorem. 

327.  Percussion  caps,  thirty  per  centum  ad  valorem; 
blasting  caps,  two  dollars  and  seven  cents  per  thousand 
caps. 

328.  Feathers  and  downs  of  all  kinds,  when  dressed, 
colored,  or  manufactured,  including  quilts  of  down  and 
other  manufactures  of  down,  and  also  including  dressed 
and  finished  birds  suitable  for  millinery  ornaments,  and 
artificial  and  ornamental  feathers,  fruits,  grains,  leaves, 
flowers,  and  stems,  or  parts  thereof,  of  whatever  material 
composed,  suitable  for  millinery  use,  not  specially  pro- 
vided for  in  this  Act,  thirty-five  per  centum  ad  valorem. 

329.  Furs,  dressed  on  the  skin  but  not  made  up  into 
articles,  twenty  per  centum  ad  valorem;  furs  not  on  the 
skin,  prepared  for  hatters'  use,  twenty  per  centum  ad 
valorem. 

See  notes  in  Schedule,  title  "  Fur  skins,"  page  410. 

330.  Fans  of  all  kinds,  except  common  palm-leaf  fans, 
forty  per  centum  ad  valorem. 

331.  Gun  wads  of  all  descriptions,  ten  per  centum  ad 
valorem. 

332.  Hair,  human,  if  clean  or  drawn  but  not  manufac- 
tured, twenty  per  centum  ad  valorem. 

33 2  >^.  Hair,  curled,  suitable  for  beds  or  mattresses,  ten 
per  centum  ad  valorem. 

333.  Haircloth  known  as  '^crinoline  cloth,"  six  cents 
per  square  yard. 

334.  Haircloth  known  as  '^hair  seating,"  twenty  cents 
per  square  yard. 

335.  Hats  for  men's,  women's,  and  children's  wear, 
composed  of  the  fur  of  the  rabbit,  beaver,  or  other  animals, 
or  of  which  such  fur  is  the  component  material  of  chief 
value,  wholly  or  partially  manufactured,  including  fur  hat 
bodies,  forty  per  centum  ad  valorem. 

Jewelry  and  precious  stones: 

336.  Jewelry:  All  articles,  not  specially  provided  for  in 
this  Act,  commercially  known  as  '^jewelry,"  and  cameos 
in  frames,  thirty-five  per  centum  ad  valorem. 

See  notes  in  Schedule,  title  "Jewelry,"  page  438. 

337.  Pearls,  including  pearls  strung  but  not  set,  ten  per 
centum  ad  valorem. 


TARIFF  ACT  OF  AUGUST  28,  1894.  265 

Schedule  N. — Sundries. — Continued. 
2i2i^.  Precious  stones  of  all  kinds,  cut  but  not  set, 
twenty-five  per  centum  ad  valorem;  if  set,  and  not  speciallj- 
provided  for  in  this  Act,  including  pearls  set  thirty  per 
centum  ad  valorem;  imitations  of  precious  stones,  not 
exceeding  an  inch  in  dimensions,  not  set,  ten  per  centum 
ad  valorem.  And  on  uncut  precious  stones  of  all  kinds, 
ten  per  centum  ad  valorem. 

See  note  in  Schedule,  title  "Diamonds,"  page  390. 

Leather,  and  manufactures  of: 

339.  Sole  leather,  ten  per  centum  ad  valorem. 

340.  Bend  or  belting  leather,  and  leather  not  specially 
provided  for  in  this  Act,  ten  per  centum  ad  valorem. 

341.  Calfskins,  tanned,  or  tanned  and  dressed,  dressed 
upper  leather,  including  patent,  enameled,  and  japanned 
leather,  dressed  or  undressed,  and  finished;  chamois  or 
other  skins  not  specially  enumerated  or  provided  for  in 
this  Act,  twenty  per  centum  ad  valorem;  bookbinders' 
calfskins,  kangaroo,  sheep  and  goat  skins,  including  lamb 
and  kid  skins,  dressed  and  finished,  twenty  per  centum  ad 
valorem;  skins  for  morocco,  tanned  but  unfinished,  ten 
per  centum  ad  valorem;  pianoforte  leather  and  pianoforte 
action  leather,  twenty  per  centum  ad  valorem;  boots  and 
shoes,  made  of  leather,  twenty  per  centum  ad  valorem. 

342.  Leather  cut  into  shoe  uppers  or  vamps,  or  other 
forms,  suitable  for  conversion  into  manufactured  articles, 
twenty  per  centum  ad  valorem. 

343.  Gloves  made  wholly  or  in  part  of  leather,  whether 
wholly  or  partly  manufactured,  shall  pay  duty  at  the  follow- 
ing rates,  the  lengths  stated  in  each  case  being  the  extreme 
length  when  stretched  to  their  full  extent,  namely: 

344  Ladies'  or  children's  "glace"  finish,  Schmaschen 
(of  sheep  origin),  not  over  fourteen  inches  in  length,  one 
dollar  per  dozen  pairs;  over  fourteen  inches  and  not  over 
seventeen  inches  in  length,  one  dollar  and  fifty  cents  per 
dozen  pairs;  over  seventeen  inches  in  length,  two  dollars 
per  dozen  pairs;  men's  "glace"  finish,  Schmaschen  (sheep), 
three  dollars  per  dozen  pairs. 

345.  Ladies'  or  children's  "glace"  finish,  lamb  or  sheep, 
not  over  fourteen  inches  in  length,  one  dollar  and  seventy- 
five  cents  per  dozen  pairs;  over  fourteen  and  not  over 
seventeen  inches  in  length,  two  dollars  and  seventy-five 
cents  per  dozen  pairs;  over  seventeen  inches  in  length, 
three  dollars  and  seventy-five  cents  per  dozen  pairs.  Men's 
*' glace"  finish,  lamb  or  sheep,  four  dollars  per  dozen 
pairs. 

346.  Ladies'  or  children's  ^' glace"  finish,  goat,  kid,  or 
other  leather  than  of  sheep  origin,  not  over  fourteen  inches 
in  length,  two  dollars  and  twenty-five  cents  per  dozen  pairs; 


266  TARIFF  ACT  OF  AUGUST  28,  1894. 

Schedule  N. — Sundries. —  Continued. 
over  fourteen  and  not  over  seventeen  inches  in  length, 
three  dollars  per  dozen  pairs;  over  seventeen  inches  in 
length,  four  dollars  per  dozen  pairs;  men's  ^' glace"  finish, 
kid,  goat,  or  other  leather  than  of  sheep  origin,  four 
dollars  per  dozen  pairs. 

347.  Ladies'  or  children's,  of  sheep  origin,  with  ex- 
terior grain  surface  removed,  by  whatever  name  known, 
not  over  seventeen  inches  in  length,  one  dollar  and 
seventy-five  cents  per  dozen  pairs;,  over  seventeen  inches 
in  length,  two  dollars  and  seventy-five  cents  per  dozen 
pairs;  men's,  of  sheep  origin,  with  exterior  surface  re- 
moved, by  whatever  name  known,  four  dollars  per  dozen 
pairs. 

348.  Ladies'  or  children's  kid,  goat,  or  other  leather 
than  of  sheep  origin,  with  exterior  grain  surface  removed, 
b}^  whatever  name  known,  not  over  fourteen  inches  in 
length,  two  dollars  and  twenty-five  cents  per  dozen  pairs; 
over  fourteen  inches  and  not  over  seventeen  inches  in 
length,  three  dollars  per  dozen  pairs;  over  seventeen 
inches  in  length,  four  dollars  per  dozen  pairs;  men's  goat, 
kid,  or  other  leather  than  of  sheep  origin,  with  exterior 
grain  surface  removed,  by  whatever  name  known,  four 
dollars  per  dozen  pairs. 

349.  In  addition  to  the  foregoing  rates,  there  shall  be 
paid  on  all  leather  gloves,  when  lined,  one  dollar  per 
dozen  pairs. 

350.  Glove  tranks,  with  or  without  the  usual  accompa- 
nying pieces,  shall  pay  seventy-five  per  centum  of  the 
duty  provided  for  the  gloves  in  the  fabrication  of  which 
they  are  suitable. 

MiscKivi^ANKous  manufactures: 

351.  Manufactures  of  amber,  asbestus,  bladders,  coral, 
cork,  catgut  or  whipgut  or  wormgut,  jet,  paste,  spar,  wax, 
or  of  which  these  substances  or  either  of  them  is  the  com- 
ponent material  of  chief  value,  not  specially  provided  for 
in  this  Act,  twenty-five  per  centum  ad  valorem. 

352.  Manufactures  of  bone,  chip,  grass,  horn,  India 
rubber,  palm  leaf,  straw,  weeds,  or  whalebone,  or  of  which 
these  substances  or  either  of  them  is  the  component  ma- 
terial of  chief  value,  not  specially  provided  for  in  this  Act, 
twenty-five  per  centum  ad  valorem.  But  the  terms  grass 
and  straw  shall  be  understood  to  mean  these  substances  in 
their  natural  form  and  structure  and  not  the  separated 
fibre  thereof. 

353  Manufactures  of  leather,  fur,  gutta-percha,  vulcan- 
ized India  rubber,  known  as  hard  rubber,  human  hair, 
papier-mache,  plaster  of  Paris,  indurated  fiber  wares,  and 


TARIFF  ACT  OF  AUGUST  28,  1894.  267 

Schedule  ^.—Sundries.— Confirmed. 
Other  manufactures  composed  of  wood  or  other  pulp,  or 
of  which  these  substances  or  either  of  them  is  the  compo- 
nent material  of  chief  value,  all  of  the  above  not  specially 
provided  for  in  this  Act,  thirty  per  centum  ad  valorem. 

354.  Manufactures  of  ivory,  vegetable  ivory,  mother-of- 
pearl,  gelatine,  and  shell,  or  of  which  these  substances  or 
either  of  them  is  the  component  material  of  chief  value, 
not  specially  provided  for  in  this  Act,  and  manufactures 
known  commerciallj^  as  bead,  beaded  or  jet  trimmings  or 
ornaments,  thirty-five  per  centum  ad  valorem. 

355;  Masks,  composed  of  paper  or  pulp,  twenty-five  per 
centum  ad  valorem. 

356.  Matting  and  mats  made  of  coca  fiber  or  rattan, 
twenty  per  centum  ad  valorem. 

357.  Pencils  of  wood  filled  with  lead  or  other  material, 
and  slate  pencils  covered  with  wood,  fifty  per  centum  ad 
valorem;  all  other  slate  pencils,  thirty  per  centum"  ad 
valorem 

358.  Pencil  leads  not  in  wood,  ten  per  centum  ad  valorem. 
35 8^.   Photographic  dry  plates  or  films,  twenty-five  per 

centum  ad  valorem. 

359.  Pipes,  pipe  bowls,  of  all  materials,  and  all  smokers' 
articles  whatsoever,  not  specially  provided  for  in  this  Act, 
including  cigarette  books,  cigarette-book  covers,  pouches 
for  smoking  or  chewing  tobacco,  and  cigarette  paper  in  all 
forms,  fifty  per  centum  ad  valorem;  all  common  tobacco 
pipes  and  pipe  bowls  made  wholly  of  clay,  valued  at  not 
more  than  fifty  cents  per  gross,  ten  per  centum  ad  valorem. 

See  notes  in  Schedule,  title  "Smoker's  articles,"  page  516. 

360.  Umbrellas,  parasols,  and  sunshades,  covered  with 
material  composed  wholly  or  in- part  of  silk,  wool,  worsted, 
the  hair  of  the  camel,  goat,  alpaca,  or  other  animals,  or 
other  material  than  paper,  forty-five  per  centum  ad  valorem. 

Sticks  for: 

361.  Umbrellas,  parasols,  and  sunshades,  if  plain  or 
carved,  finished  or  unfinished,  thirty  per  centum  ad  val- 
orem. 

362.  Waste,  not  specially  provided  for  in  this  Act,  ten 
per  centum  ad  valorem. 

FREE  LIST. 

Sec.  2.  On  and  after  the  first  day  of  August,  eighteen 
hundred  and  ninety-four,  unless  otherwise  provided  for  in 
this  Act,  the  following  articles,  when  imported,  shall  be 
exempt  from  duty:* 

36^.  Acids  used  for  medicinal,  chemical,  or  manufac- 
turing purposes,  not  especially  provided  for  in  this  Act. 

*  Where  an  article  is  specified  in  the  F'ree  List  without  terms  of 
limitation,  such  article  is  exempt  from  duty  irrespective  of  the 
condition  in  which  imported  if  retaining  its  coimnercial  designa- 
tion) T.  D.  9415;  G.  A.  1916,  2802). 


268  TARIFF  ACT  OF  AUGUST  28,  1894. 

Free  List.— Continued. 

364.  Aconite. 

365.  Acorns,  raw,  dried  or  undried,  but  unground. 

366.  Agates,  unmanufactured, 

367.  Albumen, 

368.  Alizarin,  and  alizarin  colors  or  dyes,  natural  or 
artificial. 

369.  Amber,  and  amberoid  unmanufactured,  or  crude 
gum. 

370.  Ambergris. 

372.  Aniline  salts. 

373.  Any  animal  imported  specially  for  breeding  pur- 
poses shall  be  admitted  free:  Provided,  That  no  such 
animal  shall  be  admitted  free  unless  pure  bred  of  a  rec- 
ognized breed,  and  duly  registered  in  the  book  of  record 
established  for  that  breed,  and  the  Secretary  of  the 
Treasury  may  prescribe  such  additional  regulations  as 
may  be  required  for  the  strict  enforcement  of  this  provi- 
sion. Cattle,  horses,  sheep,  or  other  domestic  animals 
which  have  strayed  across  the  boundry  line  into  any  foreign 
country,  or  have  been  or  may  be  driven  across  such 
boundary  line  by  the  owner  for  pasturage  purposes,  to- 
gether with  their  increase,  may  be  brought  back  to  the 
United  States  free  of  duty  under  regulations  to  be  pre- 
scribed by  the  Secretary  of  the  Treasury. 

See  notes  in  Schedule,  title  "Animals,"  page  335,  and  Act 
March  3,  1893,  supra. 

374.  Animals  brought  into  the  United  States  temporarily 
for  a  period  not  exceeding  six  months,  for  the  purpose  of 
exhibition  or  competition  for  prizes  ofifered  by  any  agricul- 
tural or  racing  association;  but  a  bond  shall  be  given  in 
accordance  with  regulation?  prescribed  by  the  Secretary  of 
the  Treasury ;  also,  teams  of  animals,  including  their  harness 
and  tackle  and  the  wagons  or  other  vehicles  actually 
owned  by  persons  emigrating  from  foreign  countries  to  the 
United  States  with  their  families,  and  in  actual  use  for  the 
purpose  of  such  emigration  under  such  regulations  as  the 
Secretary  of  the  Treasury  may  prescribe;  and  wild  animals 
intended  for  exhibition  in  zoological  collections  for  scien- 
tific and  educational  purposes,  and  not  for  sale  or  profit. 

See  notes  in  Schedule,  title  "Animals,"  pages  335  and  336, 

375.  Annatto,  roucou,  rocoa,  or  Orleans,  and  all  extracts 
of. 

376.  Antimony  ore,  crude  sulphite  of,  and  antimony,  as 
regulus  or  metal. 

377.  Apatite. 

380.  Argal,  or  argol,  or  crude  tartar. 

381.  Arrow  root,  raw  or  unmanufactured. 


TARIFF  ACT  OF  AUGUST  28,  1894.  2G9 

Free  List. —  Continued. 

382.  Arsenic  and  sulphide  of,  or  orpiment. 

383.  Arseniate  of  aniline. 

384.  Art  educational  stops,  composed  of  glass  and  metal, 
and  valued  at  not  more  than  six  cents  per  gross. 

385.  Articles  imported  by  the  United  States. 

386.  Articles  in  a  crude  state  used  in  dyeing  or  tanning 
not  specially  provided  for  in  this  Act. 

387.  Articles  the  growth,  produce,  and  manufacture  of 
the  United  States,  when  returned  after  having  been 
exported,  without  having  been  advanced  in  value  or 
improved  in  condition  by  any  process  of  manufacture  or 
other  means;  casks,  barrels,  carboys,  bags,  and  other 
vessels  of  American  manufacture  exported  filled  with 
American  products,  or  exported  empty  and  returned  filled 
with  foreign  products,  including  shooks  when  returned  as 
barrels  or  boxes;  also  quicksilver  flasks  or  bottles,  of 
either  domestic  or  foreign  manufacture,  which  shall  have 
been  actually  exported  from  the  United  States;  but  proof 
of  the  identity  of  such  articles  shall  be  made,  under  gen- 
eral regulations  to  be  prescribed  by  the  Secretary  of  the 
Treasury,  but  th«  exemption  of  bags  from  duty  shall 
apply  only  to  such  domestic  bags  as  may  be  imported  by 
the  exporter  thereof,  and  if  any  such  articles  are  subject 
to  internal  tax  at  the  time  of  exportation  such  tax  shall 
be  proved  to  have  been  paid  before  exportation  and  not 
refunded:  Provided,  That  this  paragraph  shall  not  apply 
to  any  article  upon  which  an  allowance  of  drawback  has 
been  made,  the  reimportation  of  which  is  hereby  pro- 
hibited except  upon  payment  of  duties  equal  to  the  draw- 
backs allowed;  or  to  any  article  manufactured  in  bonded 
warehouse  and  exported  under  any  provision  of  law:  And 
provided  further,  That  when  manufactured  tobacco  which 
has  been  exported  without  paj^ment  of  internal-revenue 
tax  shall  be  reimported  it  shall  be  retained  in  the  custody 
of  the  collector  of  customs  until  internal-revenue  stamps 
in  payment  of  the  legal  duties  shall  be  placed  thereon. 

See  notes  in  Schedule,  title,  "United  States  products  returned," 
pages  543  to  546,  and  Section  47,  Act  October  i,  1890,  supra,  and 
foot  note  page  246. 

388.  Asbestos,  unmanufactured. 

389.  Ashes,  wood  and  lye  of,  and  beet-root  ashes. 

390.  Asphaltum  and  bitumen,  crude  or  dried,  but  not 
otherwise  manipulated  or  treated. 

391.  Asafetida 

3923^.  Bagging  for  cotton,  gunny  cloth,  and  all  similar 
material  suitable  for  covering  cotton,  composed  in  whole 
or  in  part  of  hemp,  flax,  jute,  or  jute  butts. 

393.  Balm  of  Gilead. 

394.  Barks,  cinchona  or  other,  from  which  quinine  may 
be  extracted. 


270  TARIFF  ACT  OF  AUGUST  28,  1894. 

Free  List. — Contiimed. 

395.  Baryta,  carbonate  of,  or  witherite,  and  baryta, 
sulphate  of,  or  barytes,  unmanufactured,  including  barytes 
earth. 

396.  Bauxite,  or  beauxite. 

397.  Beeswax. 

398.  Bells,  broken,  and  bell  metal  broken  and  fit  only 
to  be  remanufactured. 

399.  All  binding  twine  manufactured  in  whole  or  in 
part  from  New  Zealand  hemp,  istle  or  Tampico  fiber,  sisal 
grass,  or  sunn,  of  single  ply  and  measuring  not  exceeding 
six  hundred  feet  to  the  pound,  and  manila  twine  not 
exceeding  six  hundred  and  fifty  feet  to  the  pound. 

400.  Bird  skins,  prepared  for  preservation,  but  not 
further  advanced  in  manufacture. 

401.  Birds  and  land  and  water  fowls. 
402    Bismuth. 

403.  Bladders,  and  all  integuments  of  animals,  and  fish 
sounds  or  bladders,  crude,  salted  for  preservation,  and 
unmanufactured,  not  specially  provided  for  in  this  Act. 

404.  Blood,  dried. 

405.  Blue  vitriol,  or  sulphate  of  copper. 

406.  Bologna  sausages. 

407.  Bolting  cloths,  especially  for  milling  purposes,  but 
not  suitable  for  the  manufacture  of  wearing  apparel. 

408  Bones,  crude,  or  not  burned,  calcined,  ground, 
steamed,  or  otherwise  manufactured,  and  bone  dust  or 
animal  carbon,  and  bone  ash,  fit  only  for  fertilizing  pur- 
poses. 

410.  Books,  engravings,  photographs,  bound,  or  un- 
bound, etchings,  music,  maps,  and  charts,  which  shall 
have  been  printed  more  than  twenty  years  at  the  date  of 
importation,  and  all  hydrographic  charts,  and  scientific 
books  and  periodicals  devoted  to  original  scientific  re- 
search, and  publications  issued  for  their  subscribers  by 
scientific  and  literary  associations  or  academies,  or  publi- 
cations of  individuals  for  gratuitous  private  circulation 
and  public  documents  issued  by  foreign  governments. 

See  notes  in  Schedule,  title  "Books,"  page  354. 

411.  Books  and  pamphlets  printed  exclusively  in  lan- 
guages other  than  English;  also  books  and  music,  in 
raised  print,  used  exclusively  by  the  blind. 

See  notes  in  Schedule,  title  "Books,"  page  354. 

412.  Books,  engravings,  photographs,  etchings,  bound 
or  unbound,  maps  and  charts  imported  by  authority  or  for 
the  use  of  the  United  States  or  for  the  use  of  the  Library 
of  Congress. 

4*13.  books,  maps,  music,  lithographic  prints,  and 
charts,  specially  imported,    not  more  than  two  copies  in 


TARIFF  ACT  OF  AUGUST  28,  1894.  271 

Free  List. — Continued. 
any  one  invoice,  in  good  faith,  for  the  use  of  any  society 
incorporated  or  established  for  educational,  philosophical, 
literary,  or  religious  purposes,  or  for  the  encouragement 
of  the  fine  arts,  or  for  the  use  or  by  order  of  any  college, 
academy,  school,  or  seminary  of  learning  in  the  United 
States,  or  any  State  or  public  library,  subject  to  such 
regulations  as  the  Secretary  of  the  Treasury  shall  pre- 
scribe. 

See  notes  in  Schedule,  title  "  Books,"  page  354,  and  "  Societies," 
page  517. 

414.  Books,  libraries,  usual  furniture,  and  similar  house- 
hold effects  of  persons  or  families  from  foreign  countries, 
if  actually  used  abroad  by  them  not  less  than  one  year, 
and  not  intended  for  any  other  person  or  persons,  nor  for 
sale. 

See  notes  in  Schedule,  title  "Effects,"  page  395. 

416.  Brazil  paste. 

417.  Braids,  plaits,  laces,  and  similar  manufactures 
composed  of  straw,  chip,  grass,  palm  leaf,  willow,  osier, 
or  rattan,  suitable  for  making  or  ornamenting  hats,  bon- 
nets, and  hoods. 

418.  Brazilian  pebble,  unwrought  or  unmanufactured. 

419.  Breccia,  in  block  or  slabs 

420.  Bristles,  crude,  not  sorted,   bunched,   or  prepared. 

421.  Bromine. 

422.  Broom  corn. 

423.  Bullion,  gold  or  silver. 

424.  Burgundy  pitch. 

424>^.   Burlaps,  and  bags  for  grain  made  of  burlaps. 

425.  Cabbages. 

426.  Old  coins  and  medals,  and  other  antiquities,  but 
the  term  *^ antiquities"  as  used  in  this  Act  shall  include 
only  such  articles  as  are  suitable  for  souvenirs  or  cabinet 
collections,  and  which  shall  have  been  produced  at  any 
period  prior  to  the  year  seventeen  hundred. 

See  notes  in  Schedule,  title  "Antiquities,"  page  337. 

427.  Cadmium. 

428.  Calamine. 

429.  Camphor,  crude. 

430.  Castor  or  castoreum. 

431.  Catgut,  whipgut,  or  wormgut,  unmanufactured,  or 
not  further  manufactured  than  in  strings  or  cords. 

432.  Cerium. 

433.  Chalk,  unmanufactured. 

434.  Charcoal. 

435.  Chicory  root,  raw,  dried,  or  undried,  but  unground. 

436.  Cider. 

437.  Civet,  crude. 

438.  Chromate  of  iron  or  chromic  ore. 


272  TARIFF  ACT  OF  AUGUST  28,  1894. 

Free  List. —  Continued. 

439.  Clay — Common  blue  clay  in  casks  suitable  for  the 
manufacture  of  crucibles. 

441.  Coal,  anthracite,  and  coal  stores  of  American  ves- 
sels, but  none  shall  be  unloaded. 

4^13.  Coal  tar,  crude,  and  all  preparations  except  medic- 
inal coal-tar  preparations  and  products  of  coal  tar,  not 
colors  or  dyes,  not  specially  provided  for  in  this  Act. 

See  note  in  Schedule,  title  "Coal  tar,"  page  374. 

.   444.  Cobalt  and  cobalt  ore. 

445.  Cocculus  indicus. 

446.  Cochineal. 

447.  Cocoa,  or  cacao,  crude,  leaves,  and  shells  of. 

448.  Coffee. 

449.  Coins,  gold,  silver,  and  copper. 

450.  Coir,  and  coir  yarn. 

451.  Copper  imported  in  the  form  of  ores. 

452.  Old  copper,  fit  only  for  manufacture,  clipping  from 
new  copper,  and  all  composition  metal  of  which  copper  is 
a  component  material  of  chief  value  not  specially  pro- 
vided for  in  this  Act. 

453.  Copper,  regulus  of,  and  black  or  coarse  copper, 
and  copper  cement. 

454.  Copper  in  plates,  bars,  ingots,  or  pigs,  and  other 
forms,  not  manufactured,  not  specially  provided  for  in  this 
Act. 

455.  Copperas,  or  sulphate  of  iron. 

456.  Coral,  marine,  uncut,  and  unmanufactured. 

457.  Cork  wood  or  cork  bark,  unmanufactured. 

458.  Cotton,  and  cotton  waste  or  flocks. 

459.  Cotton  ties  of  iron  or  steel  cut  to  lengths,  punched 
or  not  punched,  with  or  without  buckles  for  baling  cotton. 

460.  Cryolite,  or  kryolith. 

461.  Cudbear. 

462.  Curling  stones,  or  quoits,  and  curling  stone  handles. 

463.  Curry,  and  curry  powder. 

464.  Cutch. 

465.  Cuttlefish  bone. 

466.  Dandelion  roots,  raw,  dried,  or  undried,  but  un- 
ground. 

467.  Diamonds;  miners',  glaziers',  and  engravers'  dia- 
monds not  set,  and  diamond  dust  or  bort,  and  jewels  to  be 
used  in  the  manufacture  of  watches  or  clocks. 

See  note  in  Schedule,  title  "Diamonds,"  page  390. 

468.  Divi-divi. 

469.  Dragon's  blood. 

470.  Drugs,  such  as  barks,  beans,  berries,  balsams, 
buds,  bulbs,  bulbous  roots,  excresences,  fruits,  flowers, 
dried  fibers,  dried  insects,  grains,  gums  and  gum  resin, 
herbs,    leaves,   lichens,    mosses,    nuts,    roots   and    stems, 


TARIFF  ACT  OF  AUGUST  28,  1894.  273 

Free  List. —  Continued. 
spices,  vegetables,  seeds  aromatic,  seeds  of  morbid 
growth,  weeds,  and  woods  used  expressly  for  dyeing; 
any  of  the  foregoing  drugs  which  are  not  edible,  and 
which  have  not  been  anvanced  in  value  or  condition  by 
refining  or  grinding,  or  by  other  process  of  manufacture, 
and  not  specially  provided  for  in  this  Act. 

471.  Eggs  of  birds,  fish,  and  insects:  Provided,  however. 
That  this  shall  not  be  held  to  include  the  eggs  of  game 
birds  the  importation  of  which  is  prohibited  except  spec- 
imens for  scientific  collections. 

472.  Emery  ore. 

473.  Ergot. 

474.  Common  palm  leaf  fans,  and  palm  leaf  unmanu- 
factured. 

475.  Farina. 

476.  Fashion  plates,  engraved  on  steel  or  copper  or  on 
wood,  colored  or  plain. 

477.  Feathers  and  downs  for  beds,  and  feathers  and 
downs  of  all  kinds,  crude  or  not  dressed,  colored,  or  man- 
ufactured, not  specially  provided  for  in  this  Act. 

478.  Feldspar. 

479.  Felt,  adhesive,  for  sheathing  vessels. 

480.  Fibrin,  in  all  forms. 

481.  Fish,  frozen  or  packed  in  ice  fresh. 

482.  Fish  for  bait. 

483.  Fish  skins. 

484.  Flint,  flints,  and  ground  flint  stones. 

485.  Floor  matting  manufactured  from  round  or  split 
straw,  including  what  is  commonly  known  as  Chinese 
matting. 

486.  Fossils. 

487.  Fruit  plants,  tropical  and  semi  tropical,  for  the  pur- 
pose of  propagation  or  cultivation. 

Fruits  and  Nuts: 

489.  Fruits,  green,  ripe,  or  dried  not  specially  pro- 
vided for  in  this  Act. 

490.  Tamarinds. 

491.  Brazil  nuts,  cream  nuts,  palm  nuts,  and  palm-nut 
kernels  not  otherwise  provided  for. 

492.  Furs,  undressed;  dressed  fur  pieces  suitable  only 
for  use  in  the  manufacture  of  hatters'  fur. 

493.  Fur  skins  of  all  kinds  not  dressed  in  any  manner. 
See  notes  in  Schedule,  title  "  Fur  skins,!'  page  410. 

494.  Gambler. 

495.  Glass,  broken,  and  old  glass,  which  can  not  be  cut 
for  use,  and  fit  only  to  be  remanufactured. 

18 


274  TARIFF  ACT  OF  AUGUST  28,  1894. 

Free  List. —  Continued. 

496.  Glass  plates  or  disks,  rough-cut  or  unwrought^  for 
use  in  the  manufacture  of  optical  instruments,  spectacles, 
and  eye-glasses,  and  suitable  only  for  such  use:  Provided, 
however,  That  such  disks  exceeding  eight  inches  in  diam- 
eter may  be  polished  sufficiently  to  enable  the  character  of 
the  glass  to  be  determined. 

Grasses  and  Fibers: 

497.  Istle  or  Tampico  fiber,  jute,  jute  butts,  manila, 
sisal  grass,  sunn,  flax  straw,  flax  not  hackled,  tow  of  flax 
or  hemp,  hemp  not  hackled,  hemp,  flax,  jute,  and  tow 
wastes,  and  all  other  textile  grasses  or  fibrous  vegetable 
substances,  unmanufactured  or  undressed,  not  specially 
provided  for  in  this  Act. 

498.  Gold-beaters'  molds  and  gold-beaters'  skins. 

499.  Grease  and  oils,  including  cod  oil,  such  as  are  com- 
monly used  in  soap-making  or  in  wire-drawing,  or  for 
stuffing  or  dressing  leather,  and  which  are  fit  only  for  such 
uses,  not  specially  provided  for  in  this  Act. 

500.  Guano,  manures,  and  all  substances  expreSvSly  used 
for  manure. 

501.  Gunny  bags  and  gunny  cloths,  old  or  refuse,  fit 
only  for  remanufacture. 

503.  Gutta  percha,  crude. 

504.  Hair  of  horse,  cattle,  and  other  animals,  cleaned 
or  uncleaned,  drawn  or  undrawn,  not  specially  provided 
for  in  this  Act;  and  human  hair,  raw,  uncleaned,  and  not 
drawn. 

505.  Hides  and  skins,  raw  0^  uncured,  whether  dry, 
salted,  or  pickled. 

506.  Hide  cuttings,  raw,  with  or  without  hair,  and  all 
other  glue  stock. 

507.  Hide  rope. 

508.  Hones  and  whetstones. 

509.  Hoofs,  unmanufactured. 

510.  Hop  roots  for  cultivation. 

511.  Horns,  and  parts  of,  unmanufactured,  including 
horn  strips  and  tips. 

See  note  in  Schedule,  title  "Horns,"  page  426. 

512.  Ice. 

513.  India  rubber,  crude,  and  milk  of,  and  old  scrap  or 
refuse  India  rubber,  which  has  been  worn  out  by  use  and 
is  fit  only  for  remanufacture. 

514.  Indigo,  and  extracts  or  pastes  of,  and  carmines. 

515.  Iodine,  crude,  and  resublimed; 

5 1 6.  Ipecac. 

517.  Iridium. 

519.  Ivory,  sawed  or  cut  into  logs,  but  not  otherwise 
manufactured,  and  vegetable  ivory. 


TARIFF  ACT  OF  AUGUST  28,  1894,  275 

Free  List. — Conti?iued. 

520.  Jalap. 

521.  Jet,  unmanufactured. 

522.  Joss  stick,  or  Joss  light. 

523.  Junk,  old.  __  _ 

524.  Kelp. 

525.  Kieserite. 

526.  Kyanite,  or  cyanite,  and  kainite. 

527.  Lac-dye,  crude,  seed,  button,  stick,  and  shell. 

528.  Lac  spirits. 

529.  Lactarine. 

531.  Lava,  unmanufactured. 

532.  Leeches. 

533.  Lemon  juice,  lime  juice,  and  sour-orange  juice. 
See  note  in  Schedule,  title  "  Fruit  juice,"  page  407. 

534.  Licorice  root,  unground. 

535.  Lifeboats  and  life-saving  apparatus  specially  im- 
ported by  societies  incorporated  or  established  to  encour- 
age the  saving  of  human  life. 

536.  Lime,  citrate  of. 

537.  Lime,  chloride  of,  or  bleaching  powder. 

538.  Lithographic  stones  not  engraved. 

539.  Litmus,  prepared  or  not  prepared. 

540.  Loadstones. 

541.  Madder  and  munjeet,  or  Indian  madder,  ground  or 
prepared,  and  all  extracts  of. 

542.  Magnesia,  sulphate  of,  or  Epsom  salts. 

543.  Magnesite,  or  native  mineral  carbonate  of  mag- 
nesia. 

544.  Magnesium. 

545.  Magnets. 

546.  Manganese,  oxide  and  ore  of. 
547    Manna. 

548.  Manuscripts. 

549.  Marrow,  crude. 

550.  Marsh  mallows. 

551.  Medals  of  gold,  silver,  or  copper,  and  other  metal- 
lic articles  manufactured  as  trophies  or  prizes,  and  actu- 
ally received  or  bestowed  and  accepted  as  honorary 
distinctions. 

553.  Meerschaum,  crude  or  unmanufactured. 

554.  Milk,  fresh. 

555.  Mineral  waters,  all  not  artificial,  and  mineral  salts 
of  the  same,  obtained  by  evaporation,  when  accompanied 
by  duly  authenticated  certificate,  showing  that  they  are  in 
no  way  artificially  prepared,  and  are  the  product  of  a  des- 
ignated mineral  spring;  lemonade,  soda-water,  and  all 
similar  waters. 

See  notes  in  Schedule,  title  "Mineral  waters,"  page  458. 

556.  Minerals,  crude,  or  not  advanced  in  value  or  con- 
dition by  refining  or  grinding,  or  by  other  process  of  man- 
ufacture, not  specially  provided  for  in  this  Act. 


276  TARIFF  ACT  OF  AUGUST  28,  1894. 

Free  List.  —  Continued. 

557.  Models  of  inventions  and  of  other  improvements 
in  the  arts,  including  patterns  for  machinery,  but  no  arti- 
cle shall  be  deemed  a  model  or  pattern  which  can  be 
fitted  for  use  otherwise. 

5571^.  Molasses  testing  not  above  forty  degree  polari- 
scope  test,  and  containing  twenty  per  centum  or  less  of 
moisture. 

558.  Moss,  seaweeds,  and  vegetable  substances,  crude 
or  unmanufactured,  not  otherwise  specially  provided  for 
in  this  Act. 

559.  Musk,  crude,  in  natural  pods. 

560.  Myrobolan. 

561.  Needles,  hand-sewing  and  darning. 

562.  Newspapers  and  periodicals;  but  the  term  '"period- 
icals' '  as  herein  used  shall  be  understood  to  embrace  only 
unbound  or  paper-covered  publications,  containing  cur- 
rent literature  of  the  day  and  issued  regularly  at  stated 
periods,  as  weekly,  monthly,  or  quarterly. 

See  notes  in  Schedule,  title  "  Periodicals,"  page  481. 

564.  Nux  vomica. 

565.  Oakum. 

566.  Ocher  and  ochery  earths,  sienna  and  sienna 
earths,  umber  and  umber  earths,  not  specially  provided 
for  in  this  Act,  dry. 

567.  Oil  cake. 

568.  Oils:  Almond,  amber,  crude  and  rectified  amber- 
gris, anise  or  anise  seed,  aniline,  aspic  or  spike  lavender, 
bergamot,  cajeput,  caraway,  cassia,  cinnamon,  cedrat, 
chamomile,  citronella  or  lemon  grass,  civet,  cotton  seed, 
croton,  fennel,  Jasmine  or  Jasimine,  Juglandium,  Juniper, 
lavender,  lemon,  limes,  mace,  neroli  or  orange  flower, 
enfleurage  grease,  nut  oil  or  oil  of  nuts  not  otherwise  spe- 
cially provided  for  in  this  Act,  orange  oil,  olive  oil  for 
manufacturing  or  mechanical  purposes  unfit  for  eating  and 
not  otherwise  provided  for  in  this  Act,  ottar  of  roses,  palm 
and  cocoanut,  rosemary  or  anthoss,  sesame  or  sesamum 
seed  or  bean,  thyme,  origanum  red  or  white,  valerian; 
and  also  spermaceti,  whale,  and  other  fish  oils  of  American 
fisheries,  and  all  fish  and  other  products,  of  such  fisheries: 
petroleum,  crude  or  refined:  Provided^  That  if  there  be 
imported  into  the  United  States  crude  petroleum,  or  the 
products  of  crude  petroleum  produced  in  any  country 
which  imposes  a  duty  on  petroleum  or  its  products 
exported  from  the  United  States,  there  shall  be  levied, 
paid  and  collected  upon  said  crude  petroleum  or  its  pro- 
ducts so  imported,  forty  per  centum  ad  valorem. 

569.  Opium,  crude  or  unmanufactured,  and  not  adulter- 
ated, containing  nine  per  centum  and  over  of  morphia. 


TARIFF  ACT  OF  AUGUST  28,  1894.  277 

Free  List. — Continued. 

570.  Orange  and  lemon  peel,  not  preserved,  candied,  or 
otherwise  prepared. 

571.  Orchil,  or  orchil  liquid. 

573.  Ores,  of  gold,  silver,  and  nickel,  and  nickel  matte. 
See  notes  in  Schedule,  title  "Ore,  lead,"  page  471. 

574.  Osmium. 

575.  Paintings,  in  oil  or  water  colors,  original  drawings 
and  sketches,  and  artists^  proofs  of  etchings  and  engrav- 
ings, and  statuary,  not  otherwise  provided  for  in  this  Act, 
but  the  term  "statuary"  as  herein  used  shall  be  under- 
stood to  include  only  professional  productions,  whether 
round  or  in  relief,  in  marble,  stone,  alabaster,  wood,  or 
metal,  of  a  statuary  or  sculptor,  and  the  word  "  painting,^' 
as  used  in  this  Act,  shall  not  be  understood  to  include  such 
as  are  made  wholly  or  in  part  by  stenciling  or  other  me- 
chanical process. 

See  notes  in  Schedule,  title  "Art,"  pages  341  to  343. 

576.  Palladium. 

577.  Paper  stock,  crude,  of  every  description,  including 
all  grasses,  fibers,  rags,  waste,  shavings,  clippings,  old 
paper,  rope  ends,  waste  rope,  waste  bagging,  old  or  refused 
gunny  bags  or  gunny  cloth,  and  poplar  or  other  woods,  fit 
only  to  be  converted  into  paper. 

578.  Parafiine. 

579.  Parchment  and  vellum. 

580.  Pearl,  mother  of,  not  sawed  or  cut,  or  otherwise 
manufactured. 

581.  Pease,  green,  in  bulk  or  in  barrels,  sacks,  or  similar 
packages. 

582.  Peltries  and  other  usual  goods  and  effects  of  In- 
dians passing  or  repassing  the  boundary  line  of  the  United 
States,  under  such  regulations  as  the  Secretary  of  the 
Treasur}^  may  prescribe:  Provided,  That  this  exemption 
shall  not  apply  to  goods  in  bales  or  other  packages  unusual 
among  Indians. 

See  notes  in  Schedule,  title  "  Indians,"  page  427. 

583.  Personal  and  household  effects  not  merchandise  of 
citizens  of  the  United  States  dying  in  foreign  countries. 

584.  Pewter  and  britannia  metal,  old,  and  fit  only  to  be 
remanufactured. 

585.  Philosophical  and  scientific  apparatus,  utensils,  in- 
struments and  preparations,  including  bottles  and  boxes 
containing  the  same;  statuary,  casts  of  marble,  bronze, 
alabaster,  or  plaster  of  Paris;  paintings,  drawings,  and 
etchings,  specially  imported  in  good  faith  for  the  use  of 
any  society  or  institution  incorporated  or  established  for 
religious,  philosophical,  editcational,  scientific,  or  literary 
purposes,  or  for  encouragement  of  the  fine  arts,  and  not  in- 
tended for  sale. 

.See  notes  in  Schedule,  titie  "Societies,"  pages  517  to  520. 


278  TARIFF  ACT  OF  AUGUST  28,  1894. 

Free  List. — Continued. 

586.  Phosphates,  crude  or  native. 

587.  Plants,  trees,  shrubs,  and  vines  of  all  kinds  com- 
monly known  as  nursery  stock,  not  specially  provided  for 
in  this  Act. 

See  notes  in  Schedule,  title  "  Plants,"  page  484. 

588.  Plaster  of  Paris  and  sulphate  of  lime,  unground. 

589.  Platina,  in  ingots,  bars,  sheets,  and  wire. 

590.  Platinum,  unmanufactured,  and  vases,  retorts,,  and 
other  apparatus,  vessels,  and  parts  thereof  composed  of 
platinum,  adapted  for  chemical  uses. 

591.  Plows,  tooth  and  disk  harrows,  harvesters,  reapers, 
agricultural  drills,  and  planters,  mowers,  horserakes,  cul- 
tivators, threshing  machines  and  cotton  gins:  Provided, 
That  all  articles  mentioned  in  this  paragraph  if  imported 
from  a  country  which  lays  an  import  duty  on  like  articles 
imported  from  the  United  States,  shall  be  subject  to  the 
duties  existing  prior  to  the  passage  of  this  Act. 

See  note  in  Schedule,  title  "Agricultural  implements,"  page 331. 

592.  Plumbago. 

593.  Plush,  black,  known  commercially  as  hatters'  plush, 
composed  of  silk,  or  of  silk  and  cotton,  and  used  exclu- 
sively for  making  men's  hats. 

594.  Polishing-stones,  and  burnishing-stones. 

595.  Potash,  crude,  carbonate  of,  or  "black  salts." 
Caustic  potash,  or  hydrate  of,  including  refined  in  sticks 
or  rolls.  Nitrate  of  potash,  or  saltpeter,  crude.  Sulphate 
of  potash,  crude  or  refined.  Chlorate  of  potash.  Muriate 
of  potash. 

596.  Professional  books,  implements,  instruments,  and 
tools  of  trade,  occupation,  or  employment,  in  the  actual 
possession  at  the  time  of  persons  arriving  in  the  United 
States;  but  this  exemption  shall  not  be  construed  to  include 
machinery  or  other  articles  imported  for  use  in  any  manu- 
facturing; establishment,  or  for  any  other  person  or  persons. 
or  for  sale,  nc.r  shall  it  be  construed  to  include  theatrical 
scenery,  properties,  and  apparel,  but  such  articles  brought 
by  proprietors  or  managers  of  theatrical  exhibitions  arriv- 
ing from  abroad  for  temporary  use  by  them  in  such  exhibi- 
tions and  not  for  any  other  person  and  not  for  sale  and 
which  have  been  used  by  them  abroad  shall  be  admitted 
free  of  duty  under  such  regulations  as  the  Secretary  of  the 
Treasury  may  prescribe;  but  bonds  shall  be  given  for  the 
payment  to  the  United  States  of  such  duties  as  may  be  im- 
posed by  law  upon  any  and  all  such  articles  as  shall  not  be 
exported  within  six  months  after  such  importation:  Pro- 
vided, That  the  Secretary  of  the  Treasury  may  in  his  dis- 
cretion extend  such  period  for  a  further  term  of  six  months 
in  case  application  shall  be  made  therefor. 

See  notes  in  Schedule,  title  "Effects,"  page  394. 


TARIFF  ACT  OF  AUGUST  28,  1894.  279 

Free  List. —  Continued. 

597.  Pulu. 

598.  Pumice. 

600.  Quills,  prepared  or  unprepared,  but  not  made  up 
into  complete  articles. 

601.  Quinia,  sulphate  of^  and  all  alkaloids  or  salts  of  cin- 
chona bark. 

602.  Rags,  not  otherwise  specially  provided  for  in  this 
Act. 

603.  Regalia  and  gems,  statues,  statuary,  and  specimens 
or  casts  of  sculpture  where  specially  imported  in  good  faith 
for  the  use  of  any  society  incorporated  or  established  solely 
for  educational,  philosophical,  literary,  or  religious  pur- 
poses, or  for  the  encouragement  of  fine  arts,  or  for  the  use 
or  by  order  of  any  college,  academy,  school,  seminary  of 
learning,  or  public  library  in  the  United  States;  but  the 
term  '^regalia'"  as  herein  used  shall  be  held  to  embrace 
only  such  insignia  of  rank  or  office  or  emblems,  as  may 
be  worn  upon  the  person  or  borne  in  the  hand  during 
public  exercises  of  the  society  or  institution,  and  shall 
not  include  articles  of  furniture  or  fixtures,  or  of  regular 
wearing  apparel,  nor  personal  property  of  individuals. 

See  notes  in  Schedule,  title  "Societies,"  pages  520  to  522, 

604.  Rennets,  raw  or  prepared. 

605.  Saffron  and  safflower,  and  extract  of,  and  saffron 
cake. 

606    Sago,  crude,  and  sago  flour. 

607.  Salacine. 

608.  Salt  in  bulk,  and  salt  in  bags,  sacks,  barrels,  or 
other  packages,  but  the  coverings  shall  pay  the  same  rate 
of  duty  as  if  imported  separately:  Provided,  That  if  salt  is 
imported  from  any  country  whether  independent  or  a  de- 
pendency which  imposes  a  duty  upon  salt  exported  from 
the  United  States,  then  there  shall  be  levied,  paid,  and  col- 
lected upon  such  salt  the  rate  of  duty  existing  prior  to  the 
passage  of  this  Act. 

See  notes  in  Schedule,  title  "Salt,"  pages  500  to  502. 

609.  Sauerkraut. 

610.  Sausage  skins. 

611.  Seeds;  anise,  canary,  caraway,  cardamom,  cori- 
ander, cotton,  croton,  cummin,  fennel,  fenugreek,  hemp, 
hoarhound,  mustard,  rape,  Saint  John's  bread  or  bene, 
sugar  beet,  mangel-wurzel,  sorghum  or  sugar  cane  for  seed, 
and  all  flower  and  grass  seeds;  bulbs  and  roots,  not  edible; 
all  the  foregoing  not  specially  provided  for  in  this  Act. 

612.  Selep,  or  saloup. 

613.  Shells  of  all  kinds,  not  cut,  ground,  or  otherwise 
manufactured. 

614.  Shotgun  barrels,  forged,  rough  bored. 

615.  Shrimps,  atid  other  .shellfish,  canned  or  otherwise. 
See  note  in  Schedule,  title  "  Abelone  meat,"  page  329. 


280  TARIFF  ACT  OF  AUGUST  28,  1894. 

Free  List. — Continued. 

6 1 6.  Silk,  raw,  or  as  reeled  from  the  cocoon,  but  not 
doubled,  twisted,  nor  advanced  in  manufacture  in  any  way. 

617.  Silk  cocoons  and  silk  waste. 

618.  Silk  worm's  eggs. 

619.  Skeletons  and  other  preparations  of  anatomy. 

620.  Snails. 

621.  Soda,  nitrate  of,  or  cubic  nitrate,  and  chlorate  of. 

622.  Sulphate  of  soda,  or  salt  cake,  or  niter  cake. 

623.  Sodium. 

624.  Sparterre,  suitable  for  making  or  ornamenting  hats. 

625.  Specimens  of  natural  history,  botany,  and  miner- 
alogy, when  imported  for  cabinets  or  as  objects  of  science, 
and  not  for  sale. 

Spices: 

626.  Cassia,  cassia  vera,  and  cassia  buds,  unground. 

627.  Cinnamon,  and  chips  of,  unground. 

628.  Cloves  and  clove  stems,  unground. 

629.  Ginger-root,  unground  and  not  preserved  or  candied. 

630.  Mace. 

631.  Nutmegs. 

632.  Pepper,  black  or  white,  unground. 

633.  Pimento,  unground. 

635.  Spunk. 

636.  Spurs  and  stilts  used  in  the  manufacture  of  earthen, 
porcelain,  and  stone  ware. 

636}^.  Stamps:  Foreign  postage  or  revenue  stamps, 
canceled  or  uncanceled. 

638.  Stone  and  sand:  Burr  stone  in  blocks,  rough  or 
manufactured,  or  bound  up  into  millstones;  cliff  stone, 
unmanufactured;  pumice  stone,  rotten  stone*,  and  sand, 
crude  or  manufactured. 

639.  Storax  or  styrax. 

640.  Strontia,  oxide  of,  and  protoxide  of  strontian,  and 
strontianite,  or  mineral  carbonate  of  strontia. 

642.  Sulphur,  lac  or  precipitated,  and  sulphur  or  brim- 
stone, crude,  in  bulk,  sulphur  ore,  as  pyrites,  or  sulphuret 
of  iron  in  its  natural  state,  containing  in  excess  of  twenty- 
five  per  centum  of  sulphur,  and  sulphur  not  otherwise 
provided  for. 

643.  Sulphuric  acid:  Provided,  That  upon  sulphuric 
acid  imported  from  any  country,  whether  independent  or 
a  dependency,  which  imposes  a  duty  upon  sulphuric  acid 
exported  from  the  United  States,  there  shall  be  levied, 
and  collected  the  rate  of  duty  existing  prior  to  the  passage 
of  this  Act. 

See  note  in  Schedule,  title  "Sulphuric  acid,"  page  530. 

644.  Sweepings  of  silver  and  gold. 

645.  Tallow  and  wool  grease,  including  that  known 
commercially  as  degras  or  brown  wool  grease. 


TARIFF  ACT  OF  AUGUST  28,  1894.  281 

Free  List. —  Continued. 

646.  Tapioca,  cassava  or  cassady. 

647.  Tar  and  pitch  of  wood,  and  pitch  of  coal  tar. 

648.  Tea  and  tea  plants.  _ 

650.  Teeth,  natural,  or  unmanufactured. 

651.  Terra  alba. 

652.  Terra  japonica. 

653.  Tin  ore,  cassiterite  or  black  oxide  of  tin,  and  tin 
in  bars,  blocks,  pigs,  or  grain  or  granulated. 

654.  Tinsel  wire,  lame,  or  lahn. 

655.  Tobacco  stems. 

656.  Tonquin,  tonqua,  or  tonka  beans. 

657.  Tripoli. 

658.  Turmeric. 

659.  Turpentine,  Venice. 

660.  Turpentine,  spirits  of. 

661.  Turtles. 

662.  Types,  old,  and  fit  only  to  be  remanufactured. 

663.  Uranium,  oxide  and  salts  of. 

664.  Vaccine  virus. 

665.  Valonia. 

666.  Verdigris,  or  subacetate  of  copper. 

667.  Wafers,  unmedicated,  and  not  edible. 

668.  Wax,  vegetable  or  mineral. 

669.  Wearing  apparel  and  other  personal  effects  (not 
merchandise)  of  persons  arriving  in  the  United  States; 
but  this  exemption  shall  not  be  held  to  include  articles 
not  actually  in  use  and  necessary  and  appropriate  for  the 
use  of  such  persons  for  the  purposes  of  their  journey  and 
present  comfort  and  convenience,  or  which  are  intended 
for  any  other  person  or  persons,  or  for  sale. 

See  notes  in  Schedule,  title  "Effects,"  page  396. 

671.  Whalebone,  unmanufactured. 

Wood: 

672.  Logs, and  round  unmanufactured  timber  not  specially 
enumerated  or  provided  for  in  this  Act.     {See  par.  683.) 

673.  Firewood,  handle  bolts,  heading  bolts,  stave  bolts, 
and  shingle  bolts,  hop  poles,  fence  posts,  railroad  ties, 
ship  timber,  and  ship  planking,  not  specially  provided  for 
in  this  Act.     {See par.  683.) 

See  notes  in  Schedule,  title  "Woods,"  page  560. 

674.  Timber,  hewn  and  sawed,  and  timber  used  for 
spars  and  in  building  wharves.     {See par.  62>t,.) 

675.  Timber,  squared  or  sided.     {See par.  6^2,.) 

676.  Sawed  boards,  plank,  deals,  and  other  lumber, 
rough  or  dressed,  except  boards,  plank,  deals  and  other 
lumber  of  cedar,  lignum-vitae,  lancewood,  ebony,  box, 
granadilla,  mahogany,  rosewood,  satinwood,  and  all  other 
cabinet  woods.     {See par.  6S;^.) 

See  notes  in  Schedule,  title  "Woods,"  page  559.    • 


282  TARIFF  ACT  OF  AUGUST  28,  1894. 

Free  List. — Continued. 

677.  Pine  clapboards.     {See par.  d^^i-) 

678.  Spruce  clapboards.     {See par.  t'^z-) 

679.  Hubs  for  wheels,  posts,  last  blocks,  wagon  blocks, 
oar  blocks,  gun  blocks,  heading,  and  all  like  blocks  or 
sticks,  rough  hewn  or  sawed  only.      {See par.  783.) 

680.  lyaths.     {See par.  683.) 

681.  Pickets  and  palings.     {See  par.  683.) 

682.  Shingles.     {See  par.  683  ) 

683.  Staves  of  wood  of  all  kinds,  wood  unmanufactured: 
Provided.  That  all  of  the  articles  mentioned  in  paragraphs 
six  hundred  and  seventy-two  to  six  hundred  and  eighty- 
three,  inclusive,  when  imported  from  any  country  which 
lays  an  export  duty  or  imposes  discriminating  stumpage 
dues  on  any  of  them,  shall  be  subject  to  the  duties  exist- 
ing prior  to  the  passage  of  this  Act.  {See  note  page  568 
givi7tg  duties  under  Act  October  i,  1890.) 

684.  Woods,  namely,  cedar,  lignum-vitse,  lancewood. 
ebony,  box,  granadilla,  mahogany,  rosewood,  satinwood. 
and  all  forms  of  cabinet  woods,  in  the  log,  rough  or  hewn; 
bamboo  and  rattan  unmanufactured;  briar  root  or  briar 
wood,  and  similar  wood  unmanufactured,  or  not  further  man- 
ufactured than  cut  into  blocks  suitable  for  the  articles  into 
which  they  are  intended  to  be  converted;  bamboo,  reeds, 
and  sticks  of  partridge,  hair  wood,  pimento,  orange,  myr- 
tle, and  other  woods,  not  otherwise  specially  provided  for 
in  this  Act,  in  the  rough,  or  not  further  manufactured  than 
cut  into  lengths  suitable  for  sticks  for  umbrellas,  parasols, 
sunshades,  whips,  or  walking  canes;  and  India  malacca 
joints,  not  further  manufactured  than  cut  into  suitable 
lengths  for  the  manufactures  into  which  they  are  intended 
to  be  converted. 

685.  All  wool  of  the  sheep,  hair  of  the  camel,  goat, 
alpaca,  and  other  like  animals,  and  all  wool  and  hair  on 
the  skin,  noils,  yarn  waste,  card  waste,  bur  waste,  slubbing 
waste,  roving  waste,  ring  waste,  and  all  waste,  or  rags  com- 
posed wholly  or  in  part  of  wool,  all  the  foregoing  not 
otherwise  herein  provided  for. 

686.  Works  of  art,  the  production  of  American  artists 
residing  temporarily  abroad,  or  other  works  of  art,  in- 
cludmg  pictorial  paintings  on  glass,  imported  expressly 
for  presentation  to  a  national  institution,  or  to  any  State  or 
municipal  corporation,  or  incorporated  religious  society, 
college,  or  other  public  institution,  including  stained  or 
painted  window  glass  or  stained  or  painted  glass  windows; 
but  such  exemption  shall  be  subject  to  such  regulations  as 


TARIFF  ACT  OF  AUGUST  28,  1894.  283 

Free  List. —  Continued. 

the  Secretary  of  the  Treasury  may  prescribe. 
See  notes  in  Schedule,  title  "Art,"  pages  338  to  340. 

687.  Works  of  art,  drawings,  engravings,  photographic 
pictures,  and  philosophical  and  scientific  apparatus  brought 
by  professional  artists,  lecturers,  or  scientists  arriving  from 
abroad  for  use  by  them  temporarily  for  exhibition  and  in 
illustration,  promotion,  and  encouragement  of  art,  science, 
or  industry  in  the  United  States,  and  not  for  sale,  and  pho- 
tographic pictures,  imported  for  exhibition  by  any  associa- 
tion established  in  good  faith  and  duly  authorized  under 
the  laws  of  the  United  States,  or  of  any  State,  expressly 
and  solely  for  the  promotion  and  encouragement  of  science, 
art,  or  industry,  and  not  intended  for  sale,  shall  be  admit- 
ted free  of  duty,  under  such  regulations  as  the  Secretary 
of  the  Treasury  shall  prescribe;  but  bonds  shall  be  given 
for  the  payment  to  the  United  States  of  such  duties  as  may 
be  imposed  by  law  upon  any  and  all  such  articles  as  shall 
not  be  exported  within  six  months  after  such  importation : 
Provided,  That  the  Secretary  of  the  Treasury  may,  in  his 
discretion,  extend  such  period  for  a  further  term  of  six 
months  in  cases  where  applications  therefor  shall  be  made. 

See  notes  in  Schedule,  title  "Art,"  page  340. 

(i^?>.  Works  of  art,  collections  in  illustration  of  the  pro- 
gress of  the  arts,  science,  or  manufactures,  photographs, 
works  in  terra  cotta,  parian,  pottery,  or  porcelain,  and 
artistic  copies  of  antiquities  in  metal  or  other  material, 
hereafter  imported  in  good  faith  for  permanent  exhibition 
at  a  fixed  place  by  any  society  or  institution  established 
for  the  encouragement  of  the  arts  or  of  science,  and  all 
like  articles  imported  in  good  faith  by  any  society  or  asso- 
ciation for  the  purpose  of  erecting  a  public  monument,  and 
not  intended  for  sale,  nor  for  any  other  purpose  than 
herein  expressed;  but  bonds  shall  be  given  under  such 
rules  and  regulations  as  the  Secretary  of  the  Treasury  may 
prescribe,  for  the  payment  of  lawful  duties  which  may 
accrue  should  any  of  the  articles  aforesaid  be  sold,  trans- 
ferred, or  used  contrary  to  this  provision,  and  such  articles 
shall  be  subject,  at  any  time,  to  examination  and  inspec- 
tion by  the  proper  officers  of  the  customs:  Provided^  That 
the  privileges  of  this  and  the  preceding  section  shall  not 
be  allowed  to  associations  or  corporations  engaged  in  or 
connected  with  business  of  a  private  or  commercial  char- 
acter. 

See  notes  in  Schedule,  title  "Art,"  page  341. 

689.  Yams. 

690.  ^afi'er. 


284  TARIFF  ACT  OF  AUGUST  28,  1894. 

Duty  on  non-enumerated  articles,  raw  or  unmanu- 
factured, and  manufactured. 

Sec  3.  That  there  shall  be  levied,  collected,  and  paid 
on  the  importation  of  all  raw  or  unmanufactured  articles, 
not  enumerated  or  provided  for  in  this  Act,  a  duty  of  ten 
per  centum  ad  valorem;  and  on  all  articles  manufactured, 
in  whole  or  in  part,  not  provided  for  in  this  Act,  a  duty  of 
twenty  per  centum  ad  valorem.  {Formerly  Section  2516, 
Revised  Statutes;  Section  2513  in  Act  March  3,  1883,  and 
Section  4,  Act  October  i,  1890.) 

See  Rules  of  Classification,  page  311. 

Non-enumerated  articles,  classification  of,  and 
Similitude  provisions. 

Sec.  4.  That  each  and  every  imported  article,  not  enume- 
rated in  this  Act,  which  is  similar,  either  in  material, 
quality,  texture,  or  the  use  to  which  it  may  be  applied,  to 
any  article  enumerated  in  this  Act  as  chargeable  with  duty 
shall  pay  the  same  rate  of  duty  which  is  levied  on  the 
enumerated  article  which  it  most  resembles  in  any  of  the 
particulars  before  mentioned;  and  if  any  non-enumerated 
article  equally  resembles  two  or  more  enumerated  articles 
on  which  diflferent  rates  of  duty  are  chargeable  there  shall 
be  levied  on  such  non-enumerated  article  the  same  rate  of 
duty  as  is  chargeable  on  the  article  which  it  resembles 
paying  the  highest  rate  of  duty;  and  on  articles  not  enu- 
merated, manufactured  of  two  or  more  materials,  the  duty 
shall  be  assessed  at  the  highest  rate  at  which  the  same 
would  be  chargeable  if  composed  wholly  of  the  component 
material  thereof  of  chief  value;  and  the  words  "compo- 
nent material  of  chief  value,"  wherever  used  in  this  Act, 
shall  be  held  to  mean  that  component  material  which  shall 
exceed  in  value  any  other  single  component  material  of  the 
article;  and  the  value  of  each  component  material  shall 
be  determined  by  the  ascertained  value  of  such  material 
in  its  condition  as  found  in  the  article.  If  two  or  more 
rates  of  duty  shall  be  applicable  to  any  imported  article  it 
shall  pay  duty  at  the  highest  of  such  rates.  {Formerly 
Section  2499,  Revised  Statutes;  re-enacted  with  amendments 
as  Section  2499  in  Act  March  3,  1883,  which  was  re-enacted 
with  further  amendments  as  Section  5,  Act  October  i,  1890.) 

The  Schedule  of  Duties  makes  numerous  references  to  this  Sec- 
tion. For  the  purpose  of  grouping  many  useful  notes  explanatory 
of  the  text  and  furnishing  Rules  of  Classification,  the  com- 
pilers have  transferred  the  notes  to  page  311. 

Marking,  Stamping,  Branding,  or  Labeling  of 
imported  goods  and  packages. 

Sec.  5.  That  all  articles  of  foreign  manufacture,  such  as 
are  usually  or  ordinarily  marked,  stamped,  branded,  or 
labeled,  and  all  packages  containing  such  or  other  imported 


TARIFF  ACT  OF  AUGUST  28,  1894.  285 


articles,  shall,  respectively,  be  plainly  marked,  stamped, 
branded,  or  labeled  in  legible  English  words,  so  as  to  in- 
dicate the  country  of  their  origin  and  the  quantity  of  their 
contents;  and  until  so  marked,  stamped,  branded,  or  la- 
beled they  shall  not  be  delivered  to  the  importer  should 
any  article  of  imported  merchandise  be  marked,  stamped, 
branded,  or  labeled  so  as  to  indicate  a  quantity,  number, 
or  measurement  in  excess  of  the  quantity,  number,  or 
measurement  actually  contained  in  such  article,  no  de- 
livery of  the  same  shall  be  made  to  the  importer  until  the 
mark,  stamp,  brand,  or  label,  as  the  case  may  be,  shall  be 
changed  so  as  to  conform  to  the  facts  of  the  case.  ( This 
Section  supersedes  Section  6,  Act  October  i,  1890.) 


Circular  No.  136  of  Treasury   Department,  December   20, 
1890.     (T.  D.  10445.) 

1.  While  only  such  goods  or  articles  of  foreign  manufacture  "as 
are  usually  or  ordinarily  marked,  stamped,  branded,  or  labeled" 
are  required  to  be  so  marked,  etc.,  *  *  *  yet  it  will  be  observed 
that  all  packages,  outside  or  other,  containing  any  imported  mer- 
chandise must  be  so  marked,  etc.,     *     ^t    * 

2.  In  the  case  of  champagne  wines,  mineral  waters,  etc.,  in 
labeled  bottles,  the  law  will  be  substantially  complied  with  if  the 
outside  packages  are  marked  with  the  name  of  the  country  of 
origin. 

3.  In  the  case  of  small  articles  which  cannot  be  readily  marked, 
the  marking  of  the  inside  cartons  and  outside  packages  will  be 
sufficient. 

4.  Sheets  of  zinc,  tin-plate,  and  similar  articles,  which  are  not 
usually  stamped,  except  to  indicate  gauge,  etc.,  may  be  ad- 
mitted to  entry  if  the  packages  containing  the  same  are  marked, 
stamped,  etc. 

5.  In  the  case  of  bottles  with  more  than  one  label  containing 
imported  goods,  the  law  will  be  complied  with  if  but  one  of  the 
labels  thereon  bears  the  name  of  the  country  of  origin. 

6.  The  prefix  "from"  placed  before  the  name  of  the  country  of 
origin,  as,  for  instance,  ^^from  France,"  ''from  Germany,"  etc., 
is  not  essential,  the  law  requiring  simply  the  name  of  the  comitry 
of  origin  to  appear. 

7.  In  the  case  of  marking  of  bags  containing  muriate  of  potash, 
guano,  and  other  like  articles,  where  the  marks  are  likely  to  be- 
come obliterated  owing  to  the  goods  absorbing  moisture  while  on 
the  voyage  of  importation,  the  sweating  of  the  bags,  and  hand- 
ling, etc.,  before  reaching  destination,  *  *  *  the  shipper,  im- 
porter, consignee,  or  agent,  should  see  that  such  marking  shall, 
by  some  one  of  the  means  required  by  the  law,  appear  indelibly 
on  the  bags  at  the  time  of  importation. 

8.  Labels,  etc.,  specifying  the  place  of  manufacture,  and  not  the 
country,  as,  for  instance,  "Paris,"  "London,"  "Berlin,"  etc.,  do 
not  comply  with  the  law,  and  such  name  of  the  city  of  origin  in 
addition  to  the  name  of  the  country  of  origin  is  not  necessary. 

9.  In  the  case  of  watches  which  are  ordinarily  stamped,  etc., 
name  of  the  country  of  origin  should  appear  thereon;  and  it  is 
held  that  in  the  case  of  such  importations  from  Switzerland,  for 


286  TARIFF  ACT  OF  AUGUST  28,  1894. 

instance,  the  word  "Swiss  "  will  meet  the  requirements  of  the  law. 

10.  Fire-brick  and  other  like  rough  articles  imported  in  bulk 
need  not  be  marked. 

11.  Goods  coming  from  England,  Scotland,  Ireland,  and  Wales 
may  be  marked  "  Great  Britain,"  but  goods  marked  "England," 
"Scotland,"  etc.,  would  not  be  excluded.  It  is  held,  however, 
that  the  name  of  the  mother  country  of  origin  appearing  on  goods 
instead  of  the  names  of  kingdoms,  states,  or  divisions  of  countries, 
would  more  closely  meet  the  requirements  of  the  law. 

12.  Wool  and  other  articles  produced  in  the  East  Indies,  Africa, 
etc.,  but  shipped  from  ports  in  Europe  should  be  marked  with  the 
name  of  the  country  of  origin. 

13.  In  the  case  of  surgical  instruments,  physicians'  supplies, 
chemical  apparatus,  and  other  similar  articles  which  are  usually 
packed  in  cartons,  it  will  suffice  if  the  cartons  and  outside  pack- 
ages containing  the  same  are  marked  with  name  of  the  country 
of  origin. 

14.  Articles  and  packages  may  be  marked  either  by  stamping, 
branding,  or  labeling,  as  the  party  may  choose. 

15.  In  the  case  of  pencils,  steel  pens,  tooth  brushes,  licorice 
stick,  common  crockery,  etc.,  the  law  will  be  complied  with  if  the 
cartons  and  packages  containing  the  same  are  marked.  Modified 
by  T.  D.  10714,  page  288. 

16.  Lead  and  tin  in  pigs,  which  is  ordinarily  and  usually  marked, 
etc.,  should  also  be  marked  with  name  of  the  country  of  origin. 

18.  The  law  does  not  require  the  name  of  the  importer,  shipper, 
or  maker,  to  be  marked,  stamped,  etc.,  on  imported  articles  or 
packages. 

19.  Marking  by  stenciling  with  some  indelible  material  would 
be  a  compliance  with  the  law. 

20.  It  is  held  that  the  word  "Scotch"  appearing  on  goods 
coming  from  Scotland  would  be  sufficient  under  this  section. 

21.  In  the  case  of  kid  gloves  the  law  will  be  complied  with  if 
the  name  of  the  country  of  origin  is  made  to  appear  on  the  bands 
surrounding  a  number  of  pairs  of  gloves,  and  not  on  each  in- 
dividual glove. 

22.  The  placing  of  labels  on  anvils  and  other  like  article,  giving 
the  name  of  the  country  of  origin;  the  abbreviation  "Eng.,"  as 
indicating  England;  the  placing  of  the  name  of  the  country  of 
origin  on  bands  inclosing  bundles  of  metal  bars,  would  be  ad- 
missible under  the  law,  and  goods  coming  from  any  of  the  islands 
of  the  West  Indies  may  be  marked  "West  Indies." 

Circular  No.  14  of  Treasury  Department,  January  28,  1891. 
(T.  D.  10637.) 

J.  Packages  containing  beer  manufactured  in  Germany,  of  Ger- 
man malt  and  Austrian  hops,  should  be  marked  "Germany,"  as 
indicating  the  country  of  origin  of  the  article,  it  being  the  opinion 
of  the  Department  that  the  provisions  relate  to  the  manufactured 
article  as  a  whole,  and  do  not  contemplate  a  consideration  of  the 
different  ingredients  of  an  article  for  the  purpose  of  such  marking, 
stamping,  branding,  etc. 

2.  The  provisions  of  this  section  do  not  contemplate  the  mark- 
ing of  coverings  of  crude  or  other  substances  of  a  moist  or 
deliquescent  nature,  like  certain  kinds  of  sugar  in  mats,  etc., 
where  the  permanent  marking  of  the  packages  by  any  means 
whatever  would  be  totally  impracticable. 

8.  All  foreign  manufactured  articles,  dutiable  or  free,  which  are 


TARIFF  ACT  OF  AUGUST  28,  1894.  287 

"usually  or  ordinarily  marked  stamped,  branded,  or  labeled" 
are  required  to  be  marked,  etc.,  with  the  name  of  the  country  of 
origin. 

*  *  *  •jt  *  *  *         , 

5.  Bundles  of  jute  secured  by  ropes  may  be  marked  by  means 
of  tags,  and,  to  avoid  any  question  at  the  custom-house  on  entr>r 
of  such  and  similarly  imported  goods,  such  as  hides,  skins,  etc., 
it  might  be  well  to  have  them  so  tagged;  but,  in  the  opinion  of  the 
Department,  this  section  does  not  regard  such  tying  up  of  articles 
by  ropes  as  constituting  "  packages  <:c;2/<2z«««^  *  *  *  imported 
articles."  Loose  hides,  being  unmanufactured  articles  and  not 
contained  in  packages,  do  not  require  marking. 

6.  All  packages  of  sugar  should  be  marked  with  the  narne  of  the 
country  of  origin,  unless,  as  in  the  case  of  certain  sugars  in  mats, 
etc.,  such  marking  is  totally  impracticable.     (See  paragraph  2.) 

7.  Castile  and  other  soaps,  which  are  not  usually  or  ordinarily 
marked,  etc.,  may  be  admitted  to  entry,  provided  the  packages 
containing  the  same  are  duly  marked. 

8.  Books,  newspapers,  pamphlets,  maps,  charts,  engravings, 
sheet-music,  and  other  printed  matter,  not  being  articles  such  as 
are  **  usually  or  ordinarily  marked,"  etc.,  may  be  admitted  to 
entry  provided  the  cartons,  boxes,  wrappers,  or  coverings,  etc., 
containing  the  same  are  duly  marked. 

9.  Goods,  which  may  bear  foreign  printed  labels,  may  be  re- 
labeled, or  the  labels  may  be  amended  to  meet  the  requirements 
of  this  section,  thus  obviating  the  destruction  of  the  original  labels, 
or  the  substitution  of  new  packages. 

10.  The  provisions  of  this  section  will  be  complied  with  if  the 
bales  or  crates  containing  imported  baskets  are  duly  marked, 
unless  it  is  customary  to  mark  the  individual  baskets. 

11.  Molasses  imported  in  bulk  in  tanks,  and  pumped  out  into 
other  receptacles  on  importation,  is  necessarily  excluded  from  the 
provisions  of  this  section. 

12.  The  provisions  of  this  section  as  to  the  marking  oi packages 
of  manufactured  and  other  articles,  with  the  name  of  the  country 
of  origin,  applies  to  the  country  of  origin  of  the  contents,  and  not 
of  the  packages. 

13.  In  case  of  importation  of  goods  from  Germany,  Austria,  etc., 
the  law  will  be  complied  with  if  the  goods  are  marked  "  German 
manufacture,"  "  Austrian  manufacture,"  etc. 

14.  Pumice-stone  and  marble  in  blocks,  being  unmanufactured 
articles  and  imported  without  coverings,  do  not  require  mark- 
ing, etc. 

15.  Rags,  although  manufactured  articles,  cannot  of  themselves 
be  marked,  but  the  packages  containing  the  same  should  be  duly 
marked  with  the  name  of  country  of  origin  of  the  goods,  as  rags 
per  se,  and  not  of  the  original  cloths. 

17.  Samples  of  manufactured  articles,  if  ordinarily  marked,  must 
be  marked  the  same  as  other  imported  articles. 

18.  The  country  of  origin  of  imported  manufactured  articles, 
and  of  all  packages  containing  any  goods,  is  to  be  indicated  by 
the  name  of  the  country  only.  The  name  "Paris,"  for  instance, 
occurring  on  goods  would  not  indicate  that  the  goods  were  of 
French  origin,  as  there  are  several  places  in  the  world  bearing 
the  name  of  Paris.  "  France  "  would  be  the  only  proper  marking 
for  goods  of  French  origin,  etc. 

19.  The  fact  that  raw  sugars  may  be  melted  at  the  refinery  a  few 


288  TARIFF  ACT  OF  AUGUST  28,  1894. 

hours  after  entry  cannot  operate  to  do  away  with  the  marking  of 
the  packages  containing  the  same. 

20.  Grindstones,  which  are  not  ordinarily  marked,  and  are  im- 
ported without  coverings,  do  not  require  marking. 

******* 

22.  Cigar  boxes,  being  boxes  which  are  ordinarily  marked,  ect., 
should  be  marked,  stamped,  branded,  or  labeled  in  legible  Eng- 
lish words. 

23.  Sap-sago  cheese,  which  it  appears  is  marked  by  means  of 
an  impression  on  the  cakes,  should  bear  the  additional  marking 
of  the  name  of  the  country  of  origin. 

24.  Logs  of  wood,  being  unmanufactured  articles,  do  not  require 
marking,  whether  they  are  usually  or  ordinarily  marked  or  branded 
or  not. 


26.  Liquids  of  themselves  being  of  course  incapable  of  being 
marked,  stamped,  etc.,  the  packages  containing  the  same  must 
be  marked,  and  it  is  held  that  the  marking  of  the  outside  packages 
will  be  sufficient.  (See  paragraph  2  of  Circular  No.  136  of  Decem- 
ber 20,  1890,  supra?) 

27.  This  section  does  not  contemplate,  in  the  case  of  pickles, 
and  other  like  articles  composed  of  various  ingredients,  that  the 
name  of  the  country  of  origin  of  such  ingredients  shall  appear  on 
the  packages,  but  simply  the  name  of  the  country  of  origin  of  the 
manufactured  article  as  a  whole. 

28.  The  law  does  not  require  that  invoices  of  goods  shall  exhibit 
the  name  of^the  country  of  origin  of  the  goods  covered  thereby. 

29.  Packages  containing  meats,  seeds,  raisins,  olive  oil,  etc.,  put 
up  in  England,  but  produced  in  other  countries,  must  exhibit  the 
name  of  the  country  of  origin  of  such  articles. 

30.  Pig-iron,  being  in  the  nature  of  a  rough,  unmanufactured 
article,  and  imported  in  bulk,  is  exempted  from  the  provisions  of 
this  section  as  to  marking,  stamping,  branding,  etc. 

31.  Goods  which  arrive  in  the  United  States  and  appear  by  the 
bills  of  lading  and  other  documents  to  be  merely  intended  for 
transit  to  Mexico  or  other  foreign  country,  the  same  not  being  im- 
portations within  the  meaning  of  the  statute,  do  not  come  within 
the  scope  of  this  section. 

32.  There  is  no  authority  under  the  provisions  of  this  section  for 
requiring  the  name  of  the  maker  or  manufacturer  of  an  article  to 
appear  thereon,  in  addition  to  the  name  of  the  country  of  origin. 

33.  Men's  women's,  and  children's  garments  are  not  considered 
such  manufactured  articles  as  "  are  usually  or  ordinarily  marked, 
stamped,  branded,  or  labeled,"  under  the  provisions  of  this  sec- 
tion, and  it  will  suffice  thereunder  if  the  packages,  wrappers, 
cartons,  or  coverings  of  any  kind,  outside  and  inside,  containing 
such  articles,  are  marked  in  any  manner  with  the  name  of  the 
country  of  origin. 

Additional  Instructions. 

Treasury  Department  decides  that  all  articles,  small  or  large, 
including  steel  pens,  &c.,  which  are  usually  or  ordinarily  marked, 
stamped,  branded,  or  labeled,  must  be  "  plainly  marked,  stamped, 
branded,  or  labeled,  in  legible  English  words,"  so  as  to  indicate 
the  country  of  their  origin.  Paragraph  15  of  Circular  No.  136, 
supra,  modified  accordingly  (T.  D.  10714,  11898). 

Packages  containing  drugs  imported  from  England  should  bear 
the   name   of  the  country   of  origin   of  the   contents;   that  is,  if 


TARIFF  ACT  OF  AUGUST  28,  1894.  280 

gathered  in  India  they  should  be  marked  India;    if  gathered  in 
Africa  the  marking  should  be  Africa. 

Stamping  in  diminutive  and  illegible  letters,  or  in  a  manner  that 
can  be  easily  removed,   not  allowed  (T.  D.  12273).     Labels  bear- 
ing name  of  country  of  origin  should  be  securely  attached  to  te-- 
ceptacles  of  goods  (T.  D.  11761). 

Labels  intended  for  use  on  domestic  products  need  not  be 
marked,  but  if  the  imported  package  containing  such  labels  be 
marked  the  lavi^  will  be  sufficently  complied  with  (T.  D.  14089). 

Abbreviations  allowed,  such  as  Eng.  for  England  (T.  D.  11749). 

Packages  containing  raw  or  unmanufactured  goods  do  not  re- 
quire marking  (T.  D.  15441,  15484). 

The  requirements  of  this  section  not  to  be  enforced  at  the  ex- 
terior port  for  goods  under  immediate  transportation  without  ap- 
praisement (T.  D.  1 1906.) 

It  is  only  necessary  to  mark  the  packages  containing  paintings 
and  statuary  (T.  D.  11320). 

Buttons  on  cards,  only  the  cards  to  be  marked  (T.  D.  12759). 
Cotton  yarn,  only  the  wrappers  to  be  marked  (T.  D.  12485).  Tin 
foil  bottle  caps  in  rolls,  only  the  rolls  to  be  marked  (T.  D.  11293). 

Goods  put  up  in  packages  of  recognized  and  uniform  quantities, 
a  mere  inspection  of  the  packages  being  sufficient  to  determine 
the  fact  of  their  conformity  or  non-conformity  with  the  established 
practice  of  the  trade,  require  no  further  indication  of  the  quantity 
of  the  contents: — e.  g.  ordinary  bags  of  coff'ee  and  barrels  of  flour, 
&c.  (T.  D.  15248,  15250). 

Where  a  deficiency  of  weight  occurs  in  any  package,  as  com- 
pared with  the  weight  marked  thereon,  if  such  deficiency  is  shown 
to  have  resulted  from  natural  evaporation,  no  correction  of  the 
weight  need  be  noted  on  the  package  (T.  D.  15279). 

Guns  (T.  D.  11810);  Swords  and  blades  (T.  D.  15371);  Clocks 
(T.  D.  11128);  Cutlery  (T.  D.  10832,  11749)  must  be  stamped  or 
branded. 

The  following  need  not  be  marked:  Soda  nitrate  in  bags  (T. 
D.  1 1899);  sugar  in  baskets  (T.  D.  12065);  unfinished  hosiery  (T. 
D.  13023);  bales  of  manilla  fiber  (T.  D.  11653). 

General  Regulations  T.  D.  12395. 

Protection  to  Trade  Marks. 

Sec.  6.  That  no  article  of  imported  merchandise  which 
shall  copy  or  simulate  the  name  or  trade-mark  of  any  do- 
mestic manufacture  or  manufacturer  shall  be  admitted  to 
entry  at  any  custom  house  of  the  United  States.  And  in 
order  to  aid  the  officers  of  the  customs  in  enforcing  this 
prohibition  any  domestic  manufacturer  who  has  adopted 
trade-marks  may  require  his  name  and  residence  and  a  de- 
scription of  his  trade-marks  to  be  recorded  in  books  which 
shall  be  kept  for  that  purpose  in  the  Department  of  the 
Treasury  under  such  regulations  as  the  Secretary  of  the 
Treasury  shall  prescribe,  and  may  furnish  to  the  Depart- 
ment fac  similes  of  such  trade-marks;  and  thereupon  the 
Secretary  of  the  Treasury  shall  cause  one  or  more  copies 
of  the  same  to  be  transmitted  to  each  collector  or  other 


19 


290  TARIFF  ACT  OF  AUGUST  28,  1894. 

proper  officer  of  the  customs.  {Formerly  Section  2496 
Revised  Statutes;  Section  2496  in  Act  March  3,  1883,  and 
Section  7,  Act  October  i,  1890,  with  amendments.) 

1.  The  law  does  not  extend  to  articles  of  foreign  manufacture 
protected  by  trade-marks  registered  in  this  country,  whether  the 
goods  are  first  shipped  to  an  American  agency  or  direct  to  seller 
or  consumer.  The  Department  cannot  prevent  importation  of 
goods  which  do  not  copy  or  simulate  the  name  of  trade-mark  of 
any  domestic  manufacture,  although  such  goods  may  be  an  in- 
fringement upon  a  patent  (T.  D.  9460). 

2.  The  law  protects  only  trade-marks  for  articles  of  domestic 
manufacture.  A  domestic  trade-mark  used  to  distinguish  a  par- 
ticular imported  article  does  not  come  within  the  statute  (T.  D. 
7545,  11753)- 

3.  The  owners  of  trade-marks  can  import  articles  bearing  their 
own  trade-marks,  but  the  same  cannot  be  imported  by  others, 
although  ultimately  for  the  use  of  the  owner  of  the  trade-mark 
(T.  D.  6270). 

4.  To  obtain  the  benefit  of  a  trade-mark  registered  in  favor  of 
a  foreign  manufacturer,  it  must  be  assigned  to  a  domestic  firm, 
with  proof  that  such  firm  is  actually  engaged  in  the  manufacture 
in  this  country  of  the  articles  sought  to  be  protected  (T.  D.  8649). 

5.  Articles  discovered  after  entry  to  infringe  trade-mark  may  be 
re-exported  with  refund  of  duties  (T.  D.  14886), 

6.  A  list  of  ports  at  which  it  is  desired  to  have  the  fac-simile 
filed  should  be  sent  to  the  Department,  and  one  fac-simile  is  re- 
quired for  each  port  in  addition  to  one  for  filing  in  the  Department 
(T.  D.  12059). 

7.  Special  Regulations  in  T.  D.  14089. 

Materials  for  construction,  equipment  and  outfit  of  certain 
vessels  and  their  machinery— Free. 

Sec.  7.  That  all  materials  of  foreign  production  which 
may  be  necessary  for  the  construction  of  vessels  built  in 
the  United  States  for  foreign  account  and  ownership  or  for 
the  purpose  of  being  employed  in  the  foreign  trade  includ- 
ing the  trade  between  the  Atlantic  and  Pacific  ports  of  the 
United  States,  and  all  such  materials  necessary  for  the 
building  of  their  machinery,  and  all  articles  necessary  for 
their  outfit  and  equipment,  after  the  passage  of  this  Act, 
may  be  imported  in  bond  under  such  regulations  as  the 
Secretary  of  the  Treasury  may  prescribe;  and  upon  proof 
that  such  materials  have  been  used  for  such  purposes  no 
duty  shall  be  paid  thereon.  But  vessels  receiving  the  ben- 
efit of  this  section  shall  not  be  allowed  to  engage  in  the 
coastwise  trade  of  the  United  States  more  than  two  months 
in  any  one  year  except  upon  the  payment  to  the  United 
States  of  the  duties  of  which  a  rebate  is  herein  allowed: 
Provided,  That  vessels  built  in  the  United  States  for  for- 
eign account  and  ownership  shall  not  be  allowed  to  engage 
in  the  coastwise  trade  of  the  United  States.  {Formerly 
Sectioji  2513  Revised  Statutes;   Section  2510  in  Act  March 


TARIFF  ACT  OF  AUGUST  28,  1894.  291 

3.  1893,  aud  Section  8,  Act  October  i,  1890.)  See  Sections 
16  and  17,  Act  yune  26,  1884;  Sections  10  and  15,  Act  June 
19,  1886,  supra;  Section  8  of  this  Acty  and  title  "Vessels'' 
in  the  Schedide  of  Duties^  page  549. 

1.  Section  15  of  the  Act  of  June  19,  1886  {supra),  extended  the 
provisions  of  Sections  2510  and  251 1  of  the  Revised  Statutes,  as 
contained  in  the  Act  of  March  3,  1883,  to  vessels  of  the  United 
States  employed  in  the  fishing  and  whaling  business.  Under 
former  acts  the  privilege  was  restricted  to  certain  specified  articles, 
but  is  now  extended  to  ''  att  tnaterials  of  foreign  production^ 

2.  The  year  mentioned  in  the  section  commences  from  the  date 
of  the  allowance  of  the  rebate  of  duties  as  marked  on  the  vessel's 
register.  A  vessel  clearing  foreign  in  ballast  stops  at  another 
domestic  port,  loads  cargo  to  place  whence  she  cleared,  is  engaged 
in  the  coasting  trade  from  commencement  of  first  voyage,  and  if 
the  round  voyage  exceeds  two  months,  duties  would  be  payable 
on  the  material  used  under  the  statute  (T.  D.  2414). 

3.  In  computing  the  time  which  a  vessel  can  engage  in  the  coast- 
ing trade,  the  period  between  the  date  of  clearance  in  the  coasting 
trade  and  that  of  the  subsequent  entry,  endorsed  in  each  instance 
on  the  register  of  the  vessel  should  be  included  (T.  D.  4407,  4468). 
The  period  during  which  a  vessel  lies  in  port  need  not  be  included 
(T.  D.  507«). 

4.  Where  a  vessel  is  detained,  unavoidably  and  in  good  faith, 
beyond  the  time  permitted  for  her  to  engage  in  the  coasting  trade, 
the  materials  used  under  this  section  do  not  necessarily  become 
dutiable  (T.  D.  2409). 

5.  Where  the  articles  entered  only  into  the  equipment  of  the 
vessel,  such  vessel  is  debarred  from  engaging  in  the  coasting 
trade,  only  so  long  as  such  equipment  last.  If  the  materials 
entered  into  the  construction  ,of  the  hull  or  body  of  the  vessel, 
she  will  always  thereafter  be  subject  to  such  restriction  (T.  D. 
1310). 

0,  Exchange  of  register  for  enrolment  and  license  renders  the 
material  liable  to  duty  (T.  D.  2595,  2646). 

7.  The  refund  of  duties  paid  on  imported  hemp  withdrawn  from 
bond  to  be  used  in  the  manufacture  of  cordage  for  the  equipment 
of  Ame7'ican  vessels,  is  not  in  the  nature  of  a  ^^  drawback'"  and 
not  subject  to  the  retention  applied  to  drawbacks  (T.  D.  1973). 

8.  Imported  iron  in  rods  or  bars  may  be  withdrawn  and  con- 
verted into  spikes,  nails,  bolts,  etc.,  for  use  in  constructing  ves- 
sels, and  be  entitled  to  refund  (T.  D.  4519,  9047);  preservatives  and 
antifouling  compounds  and  marine  glue  are  materials  entitled  to 
the  privilege  of  this  section  (T.  D.  15254,  15560). 

9.  Where  a  vessel  is  undergoing  both  repair  and  a  change  of 
rigging  from  a  ship  to  a  bark,  a  refund  on  wire  rope  may  be  made 
if  the  article  was  used  to  supply  the  place  of  old  worn-out  rope; 
but  rebate  cannot  be  allowed  if  the  article  was  used  as  new 
material  for  equipment  necessitated  by  change  of  rigging  (T.  D. 
2479). 

10.  Clippings,  waste,  &c.,  left  from  materials  used  in  the  con- 
struction of  vessels  are  dutiable,  unless  used  ?iS  permane?it  ballast 
on  the  vessel  (T.  D.  14769). 

11.  Where  an  article  is  withdrawn  and  the  duties  paid  and  is 
destroyed  by  fire  before  it  is  used  for  the  purposes  prescribed,  no 
drawback  can  be  allowed  (T.  D.  11008). 


292  TARIFF  ACT  OF  AUGUST  28,  1894. 

Articles  for  repair  of  certain  yessels. 

Skc.  8.  That  all  articles  of  foreign  production  needed 
for  the  repair  of  American  vessels  engaged  in  foreign  trade, 
including  the  trade  between  the  Atlantic  and  Pacific  ports 
of  the  United  States,  may  be  withdrawn  from  bonded  ware- 
houses free  of  duty,  under  such  regulations  as  the  Secre- 
tary of  the  Treasury  may  prescribe.  {^Formerly  Section 
2514  Revised  Statutes;  Section  25 11  in  Act  March  3,  1883, 
and  Section  g,  Act  October  i,  1890.)  See  Sections  16  and 
17,  Act  June  26,  1884,  and  Section  15,  Act  June  26.  1886, 
supra. 

1.  No  indorsement  of  the  amount  of  drawback  claimed  can  be 
made  under  the  vessel's  register,  in  advance  of  final  proof  that 
the  articles  have  been  used  in  the  repair  of  the  vessel  (T.  D.  6542). 

2.  Credit  on  a  warehouse  bond  for  duties  on  materials  alleged 
to  have  been  used  in  repair  cannot  be  allowed  in  the  absence  of 
an  endorsement  upon  the  register  of  the  vessel  (T.  D.  2444,  2646). 

3.  Exchange  of  register  for  enrolment  and  license  renders  the 
metal  upon  which  refund  was  allowed,  liable  to  duty.(T.  D.  2595, 
2646),  but  if  the  metal  is  found  to  be  worn  out  and  worthless,  the 
duty  will  not  be  exacted  (T.  D.  8422),  and  if  a  portion  of  the  metal 
is  found  not  worn  out  or  worthless,  duties  should  be  computed 
and  exacted  on  such  portion  (T.  D.  8715). 

4.  Where  a  vessel  after  being  sheathed  with  metal  with  refund, 
is  sold  to  foreign  owners,  the  amount  of  refund  must  be  collected, 
unless  the  collector  is  satisfied  by  evidence  under  oath  that  no 
contract,  express  or  implied,  was  made  before  or  at  the  time  of 
the  cancellation  of  the  bonds,  to  sell  the  vessel  to  foreign  owners 
(T.  D.  4655,  7896). 

5.  Where  a  vessel  sheathed  with  metal  under  rebate,  is  within 
a  reasonable  time  remetaled  in  a  foreign  port,  the  indorsement  of 
rebate  on  the  vessel's  register  may  be  cancelled  upon  satisfactory 
proofs  of  facts  (T.  D.  4363). 

6.  The  refund  of  duties  paid  on  imported  hemp,  withdrawn  from 
bond  to  be  used  in  the  manufacture  of  cordage,  for  the  equipment 
of  America7i  vessels,  is  not  in  the  nature  of  a  drawback,  and  not 
subject  to  the  retention  applied  to  drawbacks  (T.  D.  1973). 

7.  /^«/«/' to  be  used  exclusively  on  the  ship's  bottom  while  the 
vessel  is  in  port  is  an  article  for  repair  and  allowed  rebate  (T.  D. 
7199)- 

8.  New  copper  brought  by  a  foreign  vessel  for  coppering  her 
bottom  while  in  a  port  of  the  United  States,  held  to  be  dutiable 
(T.  D.  8113). 

9.  A  propeller  shaft  for  use  on  a  foreign  vessel  (T.  D.  9962, 11629, 
1 1659  1 1893),  and  a  propeller  wheel  for  a  foreign  vessel  (T.  D.  9135, 
G.  A.  579),  and  iron  castings  for  repair  of  a  foreign  vessel  (T.  D. 
2787),  all  held  to  be  dutiable. 

10.  Foreign  articles  imported  for  the  repair  of  foreign  vessels 
put  into  a  port  in  the  United  States  in  a  disabled  condition,  must 
pay  duty  (T.  D.  1407). 

11.  Duties  cannot  be  refunded  without  compliance  with  the 
regulations,  so  w^iere  certain  hemp  was  withdrawn  and  manufac- 
tured into  cordage  and  taken  on  board  for  repair  of  the  vessel, 
but  such  repair  was  not  made  in  port  but  was  made  on  the  voyage, 
no  refund  was  allowed  (T.  D.  4469). 

See  note  (1)  to  preceding  section,  and  notes  to  title  **  Vessels  " 
in  the  Schedule  of  Duties,  pa.^e  549. 


TARIFF  ACT  OF  AUGUST  28,  1894.  293 

Bonded  warehouses  for  manufacturing  goods  for  export. 

Sec.  9-  That  all  articles  manufactured  in  whole  or  in 
part  of  imported  materials,  or  of  materials  subject  to  inter- 
nal-revenue tax,  and  intended  for  exportation  without  be- 
ing charged  with  duty  and  without  having  an  internal-rev- 
enue stamp  affixed  thereto  shall,  under  such  regulations  as 
the  Secretary  of  the  Treasury  may  prescribe,  in  order  to 
be  so  manufactured  and  exported  be  made  and  manufac- 
tured in  bonded  warehouses  similar  to  those  known  and 
designated  in  Treasury  Regulations  as  bonded  warehouses, 
class  six:  Provided,  That  the  manufacturer  of  such  articles 
shall  first  give  satisfactory  bonds  for  the  faithful  observ- 
ance of  all  the  provisions  of  law  and  of  such  regulations 
as  shall  be  prescribed  by  the  Secretary  of  the  Treasury: 
Provided  further,  That  the  manufacture  of  distilled  spirits 
from  grain,  starch,  molasses  or  sugar,  including  all  dilu- 
tions or  mixtures  of  them  or  either  of  them,  shall  not  be 
permitted  in  such  manufacturing  warehouses. 

Whenever  goods  manufactured  in  any  bonded  warehouse 
established  under  the  provisions  of  the  preceding  para- 
graph shall  be  exported  directly  therefrom  or  shall  be  duly 
laden  for  transportation  and  immediate  exportation  under 
the  supervision  of  the  proper  officer  who  shall  be  duly  des- 
ignated for  that  purpose,  such  goods  shall  be  exempt  from 
duty  and  from  the  requirements  relating  to  revenue  stamps. 

Any  materials  used  in  the  manufacture  of  such  goods, 
and  any  packages,  coverings,  vessels,  brands,  and  labels 
used  in  putting  up  the  same  may,  under  the  regulations  of 
the  Secretary  of  the  Treasury,  be  conveyed  without  the 
payment  of  revenue  tax  or  duty  into  any  bonded  manufac- 
turing warehouse,  and  imported  goods  may,  under  the 
aforesaid  regulations,  be  transferred  without  the  exaction 
of  duty  from  any  bonded  warehouse  into  any  bonded  man- 
facturing  warehouse;  but  this  privilege  shall  not  be  held 
to  apply  to  implements,  machinery,  or  apparatus  to  be  used 
in  the  construction  or  repair  of  any  bonded  manufacturing 
warehouse  or  for  the  prosecution  of  the  business  carried  on 
therein. 

No  articles  or  materials  received  into  such  bonded  man- 
ufacturing warehouse  shall  be  withdrawn  or  removed 
therefrom  except  for  direct  shipment  and  exportation  or 
for  transportation  and  immediate  exportation  in  bond  under 
the  supervision  of  the  officer  duly  designated  therefor  by 
the  collector  of  the  port,  who  shall  certify  to  such  shipment 
and  exportation,  or  ladening  for  transportation,  as  the  case 
may  be,  describing  the  articles  by  their  mark  or  otherwise, 
the  quantity,  the  date  of  exportation,  and  the  name  of  the 
vessel.  All  labor  performed  and  services  rendered  under 
these  provisions  shall  be  under  the  supervision  of  a  duly 


294  TARIFF  ACT  OF  AUGUST  28,  1894. 

designated  ofiicer  of  the  customs  and  at  the  expense  of  the 
manufacturer. 

A  careful  account  shall  be  kept  by  the  collector  of  all 
merchandise  delivered  b}^  him  to  any  bonded  manufactur- 
ing warehouse,  and  a  sworn  monthly  return,  verified  bj- 
the  customs  officers  in  charge,  shall  be  made  by  the  manu- 
facturers containing  a  detailed  statement  of  all  imported 
merchandise  used  by  him  in  the  manufacture  of  exported 
articles. 

Before  commencing  business  the  proprietor  of  any  man- 
ufacturing warehouse  shall  file  with  the  Secretary  of  the 
Treasury  a  list  of  all  the  articles  intended  to  be  manufac- 
tured in  such  warehouse  and  state  the  formula  of  manu- 
facture and  the  names  and  quantities  of  the  ingredients  to 
be  used  therein. 

Articles  manufactured  under  these  provisions  may  be 
withdrawn  under  such  regulations  as  the  Secretary  of  the 
Treasury  may  prescribe  for  transportation  and  deliver}^ 
into  any  bonded  warehouse  at  an  exterior  port  for  the  sole 
purpose  of  immediate  export  therefrom. 

The  provisions  of  Revised  Statutes  thirty-four  hundred 
and  thirty- three  shall,  so  far  as  may  be  practicable,  appl}' 
to  any  bonded  manufacturing  warehouse  established  under 
this  Act  and  and  to  the  merchandise  conveyed  therein. 
{This  Section  supei'sedes  Section  lo,  Act  October  i,  1890, 
which  Section  incorporated  Section  3433  of  the  Revised 
Statutes. ) 

.1.  Liquors  made  from  imported  materials  and  exported  with 
benefit  of  drawback,  may  be  re-imported  and  be  entitled  to  the 
provisions  of  the  statute  (T.  D.  6671,  with  opinion  of  the  U.  S. 
Attorney  General.) 

2.  The  mixture  of  distilled  spirits  and  the  use  of  the  same  as 
component  materials  of  articles  manufactured  in  bonded  ware- 
houses are  not  prohibited  (T.  D.  15253). 

3.  Special  Regulations,  T.  D.  15442,  15611. 

Prohibited  importations. 

Sec.  10.  That  all  persons  are  prohibited  from  importing 
into  the  United  States  from  any  foreign  country  any  ob- 
scene book,  pamphlet,  paper,  writing,  advertisement,  cir- 
cular, print,  picture,  drawing,  or  other  representation,  fig- 
ure, or  image  on  or  of  paper  or  other  material,  or  any  cast, 
instrument,  or  other  article  of  an  immoral  nature,  or  any 
drug  or  medicine,  or  any  article  whatever  for  the  preven- 
tion of  conception  or  for  causing  unlawful  abortion,  or  any 
lottery  ticket  or  any  advertisement  of  any  lottery.  No  such 
articles,  whether  imported  separately  or  contained  in  pack- 
ages with  other  goods  entitled  to  entry,  shall  be  admitted 
to  entry;  and  all  such  articles  shall  be  proceeded  against, 
seized,  and   forfeited   by  due  course   of  law.      All   such 


TARIFF  ACT  OF  AUGUST  28,  1894.  295 

prohibited  articles  and  the  package  in  which  they  are  con- 
tained in  the  course  of  importation  shall  be  detained  by  the 
officer  of  customs,  and  proceedings  taken  against  the  same 
as  hereinafter  prescribed,  unless  it  appears  to  the  satisfac- 
tion of  the  collector  of  customs  that  the  obscene  articles 
contained  in  the  package  were  inclosed  therein  without  the 
knowledge  or  consent  of  the  importer,  owner,  agent,  or 
consignee:  Provided,  That  the  drugs  hereinbefore  men- 
tioned, when  imported  in  bulk  and  not  put  up  for  any  of 
the  purposes  hereinbefore  specified,  are  excepted  from  the 
operation  of  this  section.  ( This  Section  supersedes  and 
amends  Section  ii.  Act  October  i,  1890,  zvhich  was  formerly 
Section  2491  of  the  Revised  Statutes  and  Section  2491  in  Act 
March  3,  1883.) 

1.  Any  obscene  book,  whatever  may  be  its  general  object  or 
tendency,  and  in  whatever  language,  is  prohibited  (T.  D.  9039, 
10364). 

2.  A  gambling  device,  known  as  a  faro  box  and  lay-out  held  not 
to  be  prohibited  (T.  D.  8401). 

3.  When  obscene  articles  are  found  among  the  personal  effects 
of  a  traveler,  the  law  attaches  only  to  such  of  the  contents  as  are 
themselves  obscene  (T.  D.  7855). 

Skc.  it.  That  whoever,  being  an  officer,  agent,  or  em- 
ployee of  the  Government  of  the  United  States,  shall  know- 
ingly aid  or  abet  any  person  engaged  in  any  violation  of 
any  of  the  provisions  of  law  prohibiting  importing,  adver- 
tising, dealing  in,  exhibiting,  or  sending  or  receiving  by 
mail  obscene  or  indescent  publications  or  representations, 
or  means  for  preventing  conception  or  procuring  abortion, 
or  other  articles  of  indescent  or  immoral  use  or  tendency, 
shall  be  deemed  guilty  of  a  misdemeanor,  and  shall  for 
every  offense  be  punishable  by  a  fine  of  not  more  than  five 
thousand  dollars,  or  by  imprisonment  at  hard  laoor  for 
not  more  than  ten  years,  or  both.  {Formerly  Section  2492 
in  Act  March  3,  1883,  and  Section  12,  Act  October  i,  1890.) 

Proceedings  under  thft  two  preceding  sections. 

Sec.  12.  That  any  jitdge  of  any  district  or  circuit  court 
of  the  United  States,  within  the  proper  district,  before 
whom  complaint  in  writing  of  any  violation  of  the  two  pre- 
ceding sections  is  made,  to  the  satisfaction  of  such  judge, 
and  founded  on  knowledge  or  belief,  and  if  upon  belief,  set- 
ting forth  the  grounds  of  such  belief,  and  supported  by  oath 
or  affirmation  of  the  complainant,  may  issue,  conformably 
to  the  Constitution,  a  warrant  directed  to  the  marshal  or 
any  deputy  marshal  in  the  proper  district,  directing  him 
to  search  for,  seize,  and  take  possession  of  any  such  article 
or  thing  mentioned  in  the  two  preceding  sections,  and  to 
make  due  and  immediate  return  thereof  to  the  end  that  the 
same  may  be  condemned  and  destroyed  by  proceedings, 


2%  TARIFF  ACT  OF  AUGUST  28,  1894. 

which  shall  be  conducted  in  the  same  manner  as  other 
proceedings  in  the  case  of  municipal  seizure,  and  with  the 
same  right  of  appeal  or  writ  of  error.  {Formerly  Section 
2492  Revised  Statutes;  Section  2493  in  Act  March  3,  1883, 
and  Section  13,  Act  October  i,  1890.) 

Machinery  imported  for  repairs— Free. 

Sec.  13.  That  machinery  for  repair  may  be  imported 
into  the  United  States  without  payment  of  duty,  under 
bond,  to  be  given  in  double  the  appraised  value  thereof, 
to  be  withdrawn  and  exported  after  said  machinery  shall 
have  been  repaired;  and  the  Secretary  of  the  Treasury  is 
authorized  and  directed  to  prescribe  such  rules  and  regu- 
lations as  may  be  necessary  to  protect  the  revenue  against 
fraud  and  secure  the  identity  and  character  of  all  such 
importations  when  again  withdrawn  and  exported,  restrict- 
ing and  limiting  the  export  and  withdrawal  to  the  same 
port  of  entry  where  imported,  and  also  limiting  all  bonds 
to  a  period  of  time  of  not  more  than  six  months  from  the 
date  of  the  importation.  {Formerly  Section  25 n  Revised 
Statutes;  Section  2507  ifi  Act  March  3,  1883,  <^;/<^  6'^<r/2£7;2 
14,  Act  October  i,  1890.) 

1.  No  other  article  than  machinery  can  be  admitted  free  for 
repair  (T.  D.  81 14),  and  the  article  must  be  appraised  at  the  port 
of  first  arrival,  and  must  be  exported  from  that  port  after  repair 
(T.  D.  3780).  Alterations  are  considered  in  the  light  of  repairs 
(T.  D.  3505).  Any  old  material  remaining  in  the  U.  S.  after  the 
repair  becomes  dutiable  (T.  D.  3761), 

'J.  The  following  articles  have  been  held  to  be  machinery  within 
the  meaning  of  the  law:  Surveyors'  transits  (T.  D.  9566);  screen 
plates  used  in  the  manufacture  of  paper  (T.  D.  3780);  ordinary  gas 
meters  (T.  D.  8125);  clocks  (T.  D.  2440);  telegraph  instruments 
(T.  D.  662);  propeller  or  screw  (T.  D.  2255);  sewing  machines  (T. 
D,  1951);  watches  (T.  D.  11660);  trucks  and  running  gear  of  cars 
(T.  D.  14465);  bicycles  (T.  D.  15797).  But  such  articles  as  soda 
water  tanks  (T.  D.  2917),  copper  wire  (T.  D.  8772),  musical  instru- 
ments (T.  D.  1951,  2432)  are  not  entitled  to  the  privileges  of  this 
section. 

Uiscrimiuating  duty  on  ^oods  imported  in  vessels  of  countries 
not  specially  exempted. 

Sec.  14.  That  a  discriminating  duty  of  ten  per  centum 
ad  valorem,  in  addition  to  the  duties  imposed  by  law,  shall 
be  levied,  collected,  and  paid  on  all  goods,  wares,  or  mer- 
chandise which  shall  be  imported  in  vessels  not  of  the 
United  States;  but  this  discriminating  duty  shall  not  apply 
to  goods,  wares,  and  merchandise  which  shall  be  imported 
in  vessels  not  of  the  United  States,  entitled,  by  treaty  or 
any  Act  of  Congress,  to  be  entered  in  the  ports  of  the 
United  States  on  payment  of  the  same  duties  as  shall  then 
be  paid  on   goods,  wares,  and   merchandise  imported  in 


TARIFF  ACT  OF  AUGUST  28,  1894.  297 

veSvSels  of  the  United  States.  (Formerly  Section  2502  Re- 
vised Statutes;  Section  2501  in  Act  March  3,  1883,  and  Sec- 
tion 17,  Act  October  i,  1890.) 

This  section  is  applicable  to  free  as  well  as  dutiable  goods  (G. 
A.  1809). 

See  Sections  4228  to  4232  Revised  Statutes  {supra)  and  T.  D. 
15610. 

Importation  confined  to  xessels  of  the  United  States  or  others 
herein  provided  for. 

Sec.  15.  That  no  goods,  wares,  or  merchandise,  unless 
in  cases  provided  for  by  treaty,  shall  be  imported  into  the 
United  States  from  any  foreign  port  or  place,  except  in 
vessels  of  the  United  States,  or  in  such  foreign  vessels  as 
truly  and  wholly  belong  to  the  citizens  or  subjects  of  that 
country  of  which  the  goods  are  the  growth,  production,  or 
manufacture,  or  from  which  such  goods,  wares,  or  merchan- 
dise can  only  be,  or  most  usually  are,  first  shipped  for 
transportation.  All  goods,  wares,  or  merchandise  imported 
contrary  to  this  section,  and  the  vessel  wherein  the  same 
shall  be  imported,  together  with  her  cargo,  tackle,  apparel, 
and  furniture,  shall  be  forfeited  to  the  United  States;  and 
such  goods,  wares,  or  merchandise,  ship,  or  vessel,  and 
cargo  shall  be  liable  to  be  seized,  prosecuted,  and  con- 
demned in  like  manner,  and  under  the  same  regulations, 
restrictions,  and  provisions  as  have  been  heretofore  estab- 
lished for  the  recovery,  collection,  distribution,  and  remis- 
sion of  forfeitures  to  the  United  States  by  the  several 
revenue  laws.  {Former Iv  Section  2497  Revised  Statutes; 
Section  2497  in  Act  March  3,  1883,  and  Section  t8,  Act 
October  1,  1890.)  See  Act  February  8,  1881,  supra,  and 
Section  16  of  this  Act. 

Sec.  16.  That  the  preceding  vSection  shall  not  apply  to 
vessels  or  goods,  wares,  or  merchandise  imported  in  vessels 
of  a  foreign  nation  which  does  not  maintain  a  similar  regu- 
lation against  vessels  of  the  United  States.  {Formerly 
Section  2498  Revised  Statutes;  Section  2498  in  Act  March  3, 
1883,  and  Section  19,  Act  of  October  i,  1890.) 

Importation  of  neat  cattle  and  hides  of  prohibited  except 
T?here  specially  allowed. 

Sec.  17-  That  the  importation  of  neat  cattle  and  the 
hides  of  neat  cattle  from  any  foreign  country  into  the 
United  States  is  prohibited:  Provided,  That  the  operation 
of  this  section  shall  be  suspended  as  to  any  foreign  country 
or  countries,  or  any  parts  of  such  country  or  countries, 
whenever  the  Secretary  of  the  Treasury  shall  officially 
determine,  and  give  public  notice  thereof  that  such 
importation  will  not  tend  to  the  introduction  or  spread* 
of  contagious  or  infectious   diseases  among  the  cattle  of 


298  TARIFF  ACT  OF  AUGUST  28,  1894. 

the  United  States;  and  the  Secretary  of  the  Treasury  is 
hereby  authori^.ed  and  empowered,  and  it  shall  be  his 
duty,  to  make  all  necessary  orders  and  regulations  to 
carry  this  section  into  effect,  or  to  suspend  the  same  as 
herein  provided,  and  to  send  copies  thereof  to  the  proper 
officers  in  the  United  States,  and  to  such  officers  or  agents 
of  the  United  States  in  foreign  countries  as  he  shall  judge 
necessary.  {^Formerly  Section  2494  Revised  Statutes;  Sec- 
tion 2494  in  Act  March,  3,  1883,  and  Section  20,  Act  October 
I,  1890.) 

See  Act  August  30,  1890,  Act  March  3,  1893,  supra;  Circular  of 
October  20,  1890,  and  T.  D.  10286,  10639,  11262,  12873,  15278,  15607, 
15609,  15624,  15648,  15650,  15663,  15765. 

Sec.  18.  That  any  person  convicted  of  a  willful  violation 
of  any  of  the  provisions  of  the  preceding  section  shall  be 
fined  not  exceeding  five  hundred  dollars,  or  imprisoned 
not  exceeding  one  year,  or  both,  in  the  discretion  of  the 
court.  {Formerly  Section  2495  Revised  Statutes;  Section 
2495,  ^^  ^^^  March  3,  1883,  and  Section  21,  Act  October  i, 
1890). 

Re-importation  of  goods  subject  to  Internal  Revenue  Tax. 

Skc.  19.  That  upon  the  reimportation  of  articles  once 
exported  of  the  growth,  product,  or  manufacture  of  the 
United  States,  upon  which  no  internal  tax  has  been 
assessed  or  paid,  or  upon  which  such  tax  has  been  paid 
and  refunded  by  allowance  or  drawback,  there  shall  be 
levied,  collected,  and  paid  a  duty  equal  to  the  tax  imposed 
by  the  internal-revenue  laws  upon  such  articles,  except 
articles  manufactured  in  bonded  warehouses  and  exported 
pursuant  to  law,  which  shall  be  subject  to  the  same  rate  of 
duty  as  if  originally  imported.  {Formerly  Section  22,  Act 
October  i,  1890,  which  Section  incorporated  Section  2500 
Revised  Statutes,  and  Section  2500  in  Act  March  3,  1883.) 

See  notes  to  title  "United  States  products  returned"  in  the  Sched- 
ule of  Duties,  pages  545  and  546. 

For  Internal  Revenue  Taxes  on  Cigars,  see  Sec.  4,  Art  March  3, 
1883;  on  Manufactured  Tobacco  and  Snuff,  Section  30,  Act  October 
I,  18^;  and  on  Spirits,  Section  48,  Act  August  28,  1894;  see  also 
.Section  47,  Act  October  i,  1890,  restricting  reimportation  of  Wines. 

Wrecked  ^oods— Wlien  Free. 

Sec.  20.  That  whenever  any  vessel  laden  with  merchan- 
dise in  whole  or  in  part  subject  to  duty  has  been  sunk  in 
any  river,  harbor,  bay,  or  waters  subject  to  the  jurisdiction 
of  the  United  States,  and  within  its  limits,  for  the  period 
of  two  years,  and  is  abandoned  by  the  owner  thereof,  any 
person  who  may  raise  such  vessel  shall  be  permitted  to 
bring  any  merchandise  recovered  therefrom  into  the  port 
nearest  to  the  place  where  such  vessel  was  so  raised  free 
from  the  payment  of  any  duty  thereupon,  but  under  such 


TARIFF  ACT  OF  AUGUST  28,  1894.  299 

regulations  as  the  Secretary  of  the  Treasury  may  prescribe. 
{This  Section  supersedes  Section  23,  Act  October  i,  1890, 
which  was  Section  2507  Revised  Statutes,  and  Section  2504 
in  Act  March  3,  1883,) 

1.  The  term  * 'abandoned"  means  relinquishment  without  effort 
to  recover,  and  not  the  technical  abandonment  as  applied  to  insu- 
rance (T.  D.  395). 

2.  An  old  boiler  recovered  from  the  wreck  of  a  foreign  vessel 
sunk  for  over  two  years  in  American  waters  was  admitted  free  of 
duty  (T.  D.  4247). 

3.  See  also  Act  of  June  22,  1874,  for  wrecked  goods  sunk  for  not 
less  than  two  years;  see  sections  2928,  3058  Revised  Statutes  and 
notes,  {supra). 

See  title  "Wrecked  goods"  and  "Vessels"  in  the  Schedule  of 
Duties,  pages  565  and  549. 

Smelting  and  Refining  imported  ores  and  crude 
metals  in  Bonded  Warehouses. 

Sec.  21.  That  the  works  of  manufacturers  engaged  in 
smelting  or  refining  metals,  or  both  smelting  and  refining, 
in  the  United  States  may  be  designated  as  bonded  ware- 
houses under  such  regulations  as  the  Secretary  of  the 
Treasury  may  prescribe:  Provided,  That  such  manufac- 
turers shall  first  give  satisfactory  bonds  to  the  Secretary  of 
the  Treasury.  Oars  [ores]  or  metals  in  any  crude  form  re- 
quiring smelting  or  refining  to  make  them  readily  available 
in  the  arts,  imported  into  the  United  States  to  be  smelted 
or  refined  and  intended  to  be  exported  in  a  refined  but 
unmanufactured  state,  shall,  under  such  rules  as  the  Secre- 
tary of  the  Treasury  may  prescribe,  and  under  the  direction 
of  the  proper  officer,  be  removed  in  original  packages  or  in 
bulk  from  the  vessel  or  other  vehicle  on  which  they  have 
been  imported,  or  from  the  bonded  warehouse  in  which 
the  same  may  be,  into  the  bonded  warehouse  in  which 
such  smelting  or  refining,  or  both,  may  be  carried  on,  for 
the  purpose  of  being  smelted  or  refined,  or  both,  without 
payment  of  duties  thereon,  and  may  there  be  smelted  or 
refined,  together  with  other  metals  of  home  or  foreign  pro- 
duction: Provided,  That  each  day  a  quantity  of  refined 
metal  equal  to  the  amount  of  imported  metal  smelted  or 
refined  that  day  shall  be  set  aside,  and  such  metal  so  set 
aside  shall  not  be  taken  from  said  works  except  for  trans- 
portation to  another  bonded  warehouse  or  for  exportation, 
•under  the  direction  of  the  proper  officer  having  charge 
thereof  as  aforesaid,  whose  certificate,  describing  the 
articles  by  their  marks  or  otherwise,  the  quantity,  the  date 
of  importation,  and  the  name  of  vessel  or  other  vehicle  by 
which  it  was  imported,  with  such  additional  particulars  as 
may  from  time  to  time  be  required,  shall  be  received  by 
the   collector   of  customs   as   sufficient    evidence    of    the 


300  TARIFF  ACT  OF  AUGUST  28,  1894. 

exportation  of  the  metal,  or  it  may  be  removed  under  such 
regulations  as  the  Secretary  of  the  Treasury  may  prescribe, 
upon  entry  and  payment  of  duties,  for  domestic  consump- 
tion. All  labor  performed  and  services  rendered  under 
these  regulations  shall  be  under  the  supervision  of  an 
officer  of  the  customs,  to  be  appointed  by  the  Secretary 
of  the  Treasury,  and  at  the  expense  of  the  manufacturer. 
(  This  Section  supersedes  Section  24,  Act  Octoher  t,  1890.) 

Special  Regulations  in  T.  D.  10585,  10831,  10835,  11151,  11654, 
15052,  15497,  15339,  15481,  15537- 

Drawback  on  articles  exported  when  manufactured 
wholly  or  in  part  of  imported  materials. 

Sec.  22.  Tha;t  where  imported  materials  on  which  duties 
have  been  paid  are  used  in  the  manufacture  of  articles 
manufactured  or  produced  in  the  United  States,  there  shall 
be  allowed  on  the  exportation  of  such  articles  a  drawback 
equal  in  amount  to  the  duties  paid  on  the  materials  used, 
less  one  per  centum  of  such  duties:  Provid:d,  That  when 
the  articles  exported  are  made  in  part  from  domestic 
materials  the  imported  materials,  or  the  parts  of  the 
articles  made  from  such  materials,  shall  so  appear  in  the 
completed  articles  that  the  quantity  or  measure  thereof 
may  be  ascertained:  And  provided  further,  That  the  draw- 
back on  any  article  allowed  under  existing  law  shall  be 
continued  at  the  rate  herein  provided.  That  the  imported 
materials  used  in  the  manufacture  or  production  of  articles 
entitled  to  drawback  of  customs  duties  when  exported 
shall,  in  all  cases  where  drawback  of  duties  paid  on  such 
materials  is  claimed,  be  identified,  the  quantity  of  such 
materials  used  and  the  amount  of  duties  paid  thereon  shall 
be  ascertained,  the  facts  of  the  manufacture  or  production 
of  such  articles  in  the  United  States  and  their  exportation 
therefrom  shaU  be  determined,  and  the  drawback  due 
thereon  shall  be  paid  to  the  manufacturer,  producer,  or 
exporter,  to  the  agent  of  either  or  to  the  person  to  whom 
such  manufacturer,  producer,  exporter,  or  agent  shall  in 
writing  order  such  drawback  paid,  under  such  regulations 
as  the  Secretary  of  the  Treasury  shall  prescribe.  {Formerly 
Section  25,  Act  October  i,  1890.) 

] .  The  naticre  of  the  drawdaek.— The  drawback  under  this  section 
applies  to  articles  "manufactured  or  produced"  wholly  or  in  part 
of  imported  materials,  and  the  drawback  is  equal  to  the  amount 
of  the  duties  which  was  paid  on  the  imported  materials  used.  Any- 
change  in  the  duty  on  the  material,  which  may  be  in  force,  at  the 
time  of  exportation  does  not  affect  the  amount  of  drawback  to  be 
allowed  (T.  D.  10303,  10276,  15559) 

The  drawback  does  not  include  the  additional  duty  under  section 
7,  Act  June  10,  1890,  nor  the  discriminating  duty  under  section  14, 
of  this  Act  (T.  D.  10459). 

The  limitation  of  time  and  amount  applying  to  drawback  under 


TARIFF  ACT  OF  AUGUST  28,  1894.  301 

sections  3016,  3017  Revised  Statutes  has  no  application  to  drawback 
under  this  section  (T.  D.  3541,  6748). 

2.  The  remedy  where  drawback  is  refused  by  the  Collector  and 
Secretary  of  the  Treasury,  is  by  action   in   the    Court   of  Claims 
directly  against  the  United  States.    The  Board  of  General  Apprais-_ 
ers  have  no  jurisdiction  by  protest  or  otherwise.     (Campbell  vs. 
U.  S.,  107  U.  S.  407,  cited  in  G.  A.  2333). 

3.  The  draiuback  cannot  be  allowed  where  it  is  impracticable  to 
ascertain  the  quantity  of  imported  material  contained  in  the  article 
exported  (T.  D.  14367). 

4.  The  materials  used  do  not  necessarily  have  to  be  imported  by 
the  manufacturer  using  the  same  in  order  to  be  entitled  to  draw- 
back.    (T.  D.  13033.) 

5.  Attorneys  may  act  for  shippers  in  matters  of  drawback  and 
the  goods  of  several  manufacturers  may  be  allowed  in  one  entry 
by  one  attorney  (T.  D.  5056,  10705,  12874)  and  several  preliminary 
entries  made  by  the  same  party  may  be  combined  in  one  entry 
under  regulations  in  T.  D.  9272. 

6.  A  condition  precedent  to  the  right  of  drawback  is,  an  entry  at 
the  Custom  House,  official  weighing,  inspecting,  and  lading  on  the 
export  vessel.  But  where  inspection  was  omitted  through  no  fault 
of  the  exporter  drawback  was  allowed,  upon  filing  the  proper  land- 
ing certificate  (T.  D.  5685,  7842,  8399). 

7.  Articles  exported  with  drawback  cannot  be  reimported, 
whether  separately  or  as  coverings  of  free  goods,  without  payment 
of  duty  under  first  proviso  of  paragraph  387  (G.  A.  2783)  where  ex- 
ported without  drawback,  are  entitled  to  free  entry  on  return 
(T.  D.  11813). 

8.  Beer  intended  for  export  with  drawback  must  be  manufactured 
in  separate  brewings  and  stored  separately  subject  to  inspection. 
The  drawback  on  beer  is  not  aff'ected  by  the  discontinuance  of 
drawback  of  internal  revenue  tax  on  the  exportation  of  fermented 
liquors  (T.  D.  7433,  10196). 

9.  The  expense  of  ascertaining  the  amount  of  drawback  cannot 
be  exacted  from  the  exporter.  The  Government  is  only  entitled 
to  the  one  per  cent,  retention  (T.  D.  9129). 

10.  A  reascertainment  of  drawback  after  liquidation  and  pay- 
ment cannot  be  permitted  (T.  D.  14016). 

11.  The  following  have  been  held  not  manufactures:  Bending  of 
imported  plate  glass,  (T,  D.  9622);  tin  plates  cut  into  halves,  (T.  D. 
8714);  making  boxes  of  imported  shooks,  (T,  D.  9540,  9663);  print- 
ing advertisements  on  imported  fans,  (T.  D.  8658,  10256);  wrapping 
imported  burlap  on  hams  and  bacon,  (T.  D.  9366);  imported  bottles 
filled  with  domestic  beer,  (T.  D.  10301,  13852);  cutting  imported 
bagging  into  suitable  lengths  and  wrapping  around  bales  of  cotton, 
(T.  D.  10422,  1 1947);  resawing  imported  lumber,  planing  imported 
boards,  sawing  imported  box  shooks  into  certain  lengths,  (F.  D. 
7364);  burlap  cloth  used  as  coverings,  (T.  D.  11618);  parchment 
paper  pasted  in  wooden  lard  pails  (T.  D.  12052);  wool  noils  (T.  D. 
14350);  strip  tin,  (T.  D.  15461). 

12.  Scrap  or  wastage  resulting  from  the  manufacture  of  imported 
materials  is  not  allowed  drawback;  for  example,  tin  plate  scraps, 
or  "hackled  tow"  a  wastage  from  handling  raw  flax,  (T.  D.  6662, 
8537,  9173-) 

Special  regulations  T.  D.  12874,  13897,  13924,  13995,  14035,  14082, 
14478,  14981,  15755. 


302  TARIFF  ACT  OF  AUGUST  28,  1894. 

License  to  Custom  House  Brokers,  how  issued. 

Sec.  23.  That  the  collector  or  chief  officer  of  the  cus- 
toms at  any  port  of  entry  or  delivery  shall  issue  a  license 
to  any  reputable  and  competent  person  desiring  to  transact 
business  as  a  custom-house  broker.  Such  license  shall  be 
granted  for  a  period  of  one  year,  and  may  be  revoked  for 
cause  at  any  time  by  the  Secretary  of  the  Treasury.  From 
and  after  the  first  day  of  August,  eighteen  hundred  and 
ninety-four,  no  person  shall  transact  business  as  a  custom- 
house broker  without  a  license  granted  in  accordance  with 
this  provision;  but  this  act  shall  not  be  so  construed  as  to 
prohibit  any  importer  from  transacting  business  at  a  cus- 
tom-house pertaining  to  his  own  importations. 

The  only  matter  to  be  determined  before  the  Hcense  is  granted 
is  that  the  appHcant  shall  be  reputable  and  competent  to  transact 
business  as  a  Custom  House  Broker.  It  is  wholly  immaterial 
whether  the  person  advertises  himself  as  a  Custom  House  Broker, 
or  whether  he  has  other  business  and  occupation  (T.  D.  15203). 

Licenses  extend  only  to  port  at  which  issued  (T.  D.  15271)  and  no 
fee  is  charged  for  the  license  (T.  D.  15274). 

Manufactures  of  convict  labor  not  entitled  to  entry. 

Sec.  24.  That  all  goods,  wares,  articles,  and  merchandise 
manufactured  wholly  or  in  part  in  any  foreign  country  by 
convict  labor  shall  not  be  entitled  to  entry  at  any  of  the 
ports  of  the  United  States,  and  the  importation  thereof  is 
hereby  prohibited,  and  the  Secretary  of  the  Treasury  is 
authorized  to  prescribe  such  regulations  as  may  be  neces- 
sary for  the  enforcement  of  this  provision. 

Importations  hereby  prohibited  may  be  immediately  exported, 
at  the  option  of  importer,  without  payment  of  duty,  otherwise  the 
goods  must  be  held  under  seizure  (T.  D.  11934). 

Value  of  Foreign  Coins — Proclaimed  quarterly. 

Sec.  25.  That  the  value  of  foreign  coin  as  expressed  in 
the  money  of  account  of  the  United  States  shall  be  that  of 
the  pure  metal  of  such  coin  of  standard  value;  and  the 
values  of  the  standard  coins  in  circulation  of  the  various 
nations  of  the  world  shall  be  estimated  quarterly  by  the 
Director  of  the  Mint;,  and  be  proclaimed  by  the  Secretary 
of  the  Treasury  immediately  after  the  passage  of  this  Act 
and  thereafter  quarterly  on  the  first  day  of  January,  April, 
July,  and  October  in  each  year.  And  the  values  so  pro- 
claimed shall  be  followed  in  estimating  the  value  of  all 
foreign  merchandise  exported  to  the  United  States  during 
the  quarter  for  which  the  value  is  proclaimed,  and  the 
date  of  the  consular  certification  of  any  invoice  shall,  for 
the  purposes  of  this  section,  be  considered  the  date  of 
exportation:  Provided,  That  the  Secretary  of  the  Treasury 
may  order   the   reliquidation  of  anj^  entry  at  a  different 


TARIFF  ACT  OF  AUGUST  28,  1894.  303 

value,  whenever  satisfactory  evidence  shall  be  produced 
to  him  showing  that  the  value  in  United  States  currency 
of  the  foreign  money  specified  in  the  invoice  was,  at  the 
date  of  certification,  at  least  ten  per  centum  more  or  less 
than  the  value  proclaimed  during  the  quarter  in  which  the 
consular  certification  occurred.  {See  note  i  to  Section  2, 
Act  June  10, 1890,  and  Section  2903  Revised  Statutes,  supra). 

Cigars— Restrictions  upon  importation. 

Sec.  26.  That  section  twenty-eight  hundred  and  four  of 
the  Revised  Statutes  be  amended  so  as  to  read: 

"Sec.  2804.  No  cigars  shall  be  imported  unless  the 
same  are  packed  in  boxes  of  not  more  than  five  hundred 
cigars  in  each  box;  and  no  entry  of  any  imported  cigars 
shall  be  allowed  of  less  quantity  than  three  thousand  in  a 
single  package;  and  all  cigars  on  importation  shall  be 
placed  in  public  store  or  bonded  warehouse,  and  shall  not 
be  removed  therefrom  until  the  same  shall  have  been 
inspected  and  a  stamp  afiixed  to  each  box  indicating  such 
inspection,  and  also  a  serial  number  to  be  recorded  in  the 
custom-house.  And  the  Secretary  of  the  Treasury  is 
hereby  authorized  to  provide  the  requisite  stamps,  and  to 
make  all  necessary  regulations  for  carrying  the  above  pro- 
visions of  law  into  effect." 

See  notes  to  Section  2804  Revised  Statutes,  supra. 

Income  Tax. 

Sections  27  to  37,  inclusive,  relating  to  the  Income  Tax, 
decided  to  be  unconstitutional  by  the  U.  S.  Supreme  Court. 

Internal  Revenue  Tax  on  Playing  Cards. 

Sec.  38.  That  on  and  after  the  first  day  of  August, 
eighteen  hundred  and  ninety-four,  there  shall  be  levied, 
collected,  and  paid,  by  adhesive  stamps,  a  tax  of  two 
cents  for  and  upon  every  pack  of  playing  cards  containing 
not  more  than  fifty-four  cards,  manufactured  and  sold  or 
removed,  and  also  upon  every  pack  in  the  stock  of  any 
dealer  on  and  after  that  date;  and  the  Commissioner  of 
Internal  Revenue,  with  the  approval  of  the  Secretary  of 
the  Treasury,  shall  make  regulations  as  to  dies  and  ad- 
hesive stamps. 

Sections  39  to  45,  inclusive,  relate  to  method  of  col- 
lecting tax  on  playing  cards. 

Internal  Revenue  Tax  on  imported  Playing  Cards 
in  addition  to  tlie  import  duty. 

Sec.  46.  That  the  tax  on  playing  cards  shall  be  paid  by 
the  manufacturer  thereof.  Every  person  who  offers  or 
exposes  for  sale  playing  cards,  whether  the  articles   so 


304  TARIFF  ACT  OF  AUGUST  28,  1894. 

offered  or  exposed  are  of  foreign  manufacture  and  im- 
ported or  are  of  domestic  manufacture,  shall  be  deemed 
the  manufacturer  thereof,  and  subject  to  all  the  duties, 
liabilities,  and  penalties  imposed  by  law  in  regard  to  the 
sale  of  domestic  articles  without  the  use  of  the  proper 
stamps  denoting  the  tax  paid  thereon,  and  all  such  articles 
of  foreign  manufacture  shall,  in  addition  to  the  import 
duties  imposed  on  the  same,  be  subject  to  the  stamp  tax 
prescribed  in  this  Act. 

Sec.  47.  Relates  to  collection  of  unpaid  stamp  tax. 

Internal  Revenue  Tax  on  Distilled  spirits. 

Sec.  48.  That  on  and  after  the  passage  of  this  Act  there 
shall  be  levied  and  collected  on  all  distilled  spirits  in  bond 
at  that  time,  or  that  have  been  or  that  may  be  then  or 
thereafter  produced  in  the  United  States,  on  which  the  tax 
is  not  paid  before  that  day,  a  tax  of  one  dollar  and  ten 
cents  on  each  proof  gallon,  or  wine  gallon  when  below 
proof,  and  a  proportionate  tax  at  a  like  rate  on  all  frac- 
tional parts  of  such  proof  or  wine  gallon:  Provided,  That 
in  computing  the  tax  on  any  package  of  spirits  all  frac 
tional  parts  of  a  gallon,  less  than  one-tenth,  shall  be 
excluded.  ****** 

Internal  Revenue. 

Sections  49  to  69,  inclusive,  relate  solely  to  Internal 
Revenue. 

Amendment  to  Act  of  June  20,  1876,  relating:  to 
Custom-house  bond?. 

Sec.  70.  That  the  Act  of  June  twentieth,  eighteen  hun- 
dred and  seventy-six  (Nineteenth  United  States  Statutes, 
page  sixty),  be  amended  by  inserting  after  the  words 
"  imported  into  the  United  States  by  such  firm  or  partner- 
ship "  the  following:  "Or  for  any  other  purpose  con- 
nected with  the  general  transaction  of  business  at  anj- 
custom-house." 

See  notes  to  Act  June  26,  1876,  stipra. 

Repeal  of  Section  3  of  the  Act  of  October  1,  1890. 

Sec.  71.  That  section  three  of  an  Act  approved  October 
first,  eighteen  hundred  and  ninety,  entitled  "  An  Act  to 
reduce  the  revenue  and  equalize  duties  on  imports,  and  for 
other  purposes,'^  is  hereby  repealed;  but  nothing  herein 
contained  shall  be  held  to  abrogate,  or  in  any  way  affect 
such  reciprocal  commercial  arrangements  as  have  been 
heretofore  made  and  now  exist  between  the  United  States 
and  foreign  countries,  except  where  such  arrangements 
are  inconsistent  with  the  provisions  of  this  Act. 


TARIFF  ACT  OF  AUGUST  28,  1894.  305 

Repealing  provision— Existing  rights,  liabilities, 
&c.,  not  affected. 

Sec.  72.  All  Acts  and  parts  of  Acts  inconsistent  with 
the  provisions  of  this  Act  are  hereby  repealed,  but  the 
repeal  of  existing  laws  or  modifications  thereof  embraced 
in  this  Act  shall  not  affect  any  act  done,  or  any  right 
accruing  or  accrued,  or  any  suit  or  proceeding  had  or 
commenced  in  any  civil  cause  before  the  said  repeal  or 
modifications;  but  all  rights  and  liabilities  under  said 
laws  shall  continue  and  may  be  enforced  in  the  same 
manner  as  if  said  repeal  or  modifications  had  not  been 
made.  Any  Offenses  committed  and  all  penalties  or  for- 
feitures or  liabilities  incurred  prior  to  the  passage  of  this 
Act  under  any  statute  embraced  in  or  changed,  modified, 
or  repealed  by  this  Act  may  be  prosecuted  or  punished  in 
the  same  manner  and  with  the  same  effect  as  if  this  Act 
had  not  been  passed.  All  Acts  of  limitation,  whether 
applicable  to  civil  causes  and  proceedings  or  to  the  prose- 
cution of  offenses  or  for  the  recovery  of  penalties  or  for- 
feitures embraced  in  or  modified,  changed,  or  repealed  by 
this  Act  shall  not  be  affected  thereby;  and  all  suits,  pro- 
ceedings, or  prosecutions,  whether  civil  or  criminal,  for 
causes  arising  or  acts  done  or  committed  prior  to  the  pas- 
sage of  this  Act,  may  be  commenced  and  prosecuted 
within  the  same  time  and  with  the  same  effect  as  if  this 
Act  had  not  been  passed:  And  provided  further,  That 
nothing  in  this  Act  shall  be  construed  to  repeal  the  pro- 
visions of  section  three  thousand  and  fifty-eight  of  the 
Revised  Statutes  as  amended  by  the  Act  approved  Feb- 
ruary twenty-third,  eighteen  hundred  and  eighty-seven,  in 
respect  to  the  abandonment  of  merchandise  to  under- 
writers or  the  salvors  of  property,  and  the  ascertainment 
of  duties  thereon. 

Trusts,  &o.,  in  restraint  of  import  trade  declared  void. 

Sec.  73.  That  every  combination,  conspiracy,  trust,, 
agreement,  or  contract  is  hereby  declared  to  be  contrary 
to  public  policy,  illegal,  and  void,  when  the  same  is  made 
by  or  between  two  or  more  persons  or  corporations  either 
of  whom  is  engaged  in  importing  any  article  from  any 
foreign  country  into  the  United  States,  and  when  such 
combination,  conspiracy,  trust,  agreement,  or  contract  is 
intended  to  operate  in  restraint  of  lawful  trade,  or  free 
competition  in  lawful  trade  or  commerce,  or  to  increase 
the  market  price  in  any  part  of  the  United  States  of  any 
article  or  articles  imported  or  intended  to  be  imported  into 
the  United  States,  or  of  any  manufacture  into  which  such 
imported  article  enters  or  is  intended  to  enter.  Every 
person  who  is  or  shall  hereafter  be  engaged  in  the  im- 
20 


306  TARIFF  ACT  OF  AUGUST  28,  1894. 

portation  of  goods  or  any  commodity  from  any  foreign 
country  in  violation  of  this  section  of  this  Act,  or  who 
shall  combine  or  conspire  with  another  to  violate  the 
same,  is  guilty  of  a  misdemeanor,  and,  on  conviction 
thereof  in  any  court  of  the  United  States,  such  person 
shall  be  fined  in  a  sum  not  less  than  one  hundred  dollars 
and  not  exceeding  five  thousand  dollars,  and  shall  be 
further  punished  by  imprisonment,  in  the  discretion  of  the 
court,  for  a  term  not  less  than  three  months  nor  exceeding 
twelve  months. 

Sec.  74.  That  the  several  circuit  courts  of  the  United 
States  are  hereby  invested  with  jurisdiction  to  prevent 
and  restrain  violations  of  section  seventy-three  of  this 
Act;  and  it  shall  be  the  duty  of  the  several  district 
attorneys  of  the  United  States,  in  their  respective  districts, 
under  the  direction  of  the  Attorney-General,  to  institute 
proceedings  in  equity  to  prevent  and  restrain  such  viola- 
tions. Such  proceedings  may  be  by  way  of  petitions  set- 
ting forth  the  case  and  praying  that  such  violations  shall 
be  enjoined  or  otherwise  prohibited.  When  the  parties 
complained  of  shall  have  been  duly  notified  of  such  peti- 
tion the  court  shall  proceed,  as  soon  as  may  be,  to  the 
hearing  and  determination  of  the  case;  and  pending  such 
petition  and  before  final  decree,  the  court  may  at  any 
time  make  such  temporary  restraining  order  or  prohibition 
as  shall  be  deemed  just  in  the  premises. 

Sec.  75.  That  whenever  it  shall  appear  to  the  court 
before  which  any  proceeding  under  the  seventy-fourth 
section  of  this  Act  may  be  pending,  that  the  ends  of 
justice  require  that  other  parties  should  be  brought  before 
the  court,  the  court  may  cause  them  to  be  summoned, 
whether  they  reside  in  the  district  in  which  the  court  is 
held  or  not;  and  subpoenas  to  that  end  may  be  vServed  in 
any  district  by  the  marshal  thereof. 

Sec.  76.  That  any  property  owned  under  any  contract 
or  by  any  combination,  or  pursuant  to  any  conspiracy 
(and  being  the  subject  thereof)  mentioned  in  section 
seventy-three  of  this  Act,  and  being  in  the  course  of  trans- 
portation from  one  State  to  another,  or  to  or  from  a  Terri- 
tory, or  the  District  of  Columbia,  shall  be  forfeited  to  the 
United  States,  and  may  be  seized  and  condemned  by  like 
proceedings  as  those  provided  by  law  for  the  forfeiture, 
seizure,  and  condemnation  of  property  imported  into  the 
United  States  contrary  to  law. 

Sec.  77.  That  any  person  who  shall  be  injured  in  his 
busintss  or  property  by  any  other  person  or  corporation  by 
reason  of  anything  forbidden  or  declared  to  be  unlawful 
by  this  Act  may  sue  therefor  in  any  circuit  court  of  the 


ACT  OF  FEBRUARY  11,  1895.  307 

United  States  in  the  district  in  which  the  defendant  resides 
or  is  found,  without  respect  to  the  amount  in  controversy, 
and  shall  recover  threefold  the  damages  by  him  sustained, 
and  the  cost  of  suit,  including  a  reasonable  attorney's  fee. 

Received  by  the  President  August  15,  1894. 

[Note  by  the  Department  of  State. — The  foregoing  act 
having  been  presented  to  the  President  of  the  United 
States  for  his  approval,  and  not  having  been  returned  by 
him  to  the  house  of  Congress  in  which  it  originated  within 
the  time  prescribed  by  the  Constitution  of  the  United 
States,  has  become  a  law  without  his  approval.] 


ACT  OF  DECEMBER  15,  1894. 


An   Act  to  enable  the   Secretary   of  -the  Treasury  to  remit  or 
mitigate  fines,  penalties,  and  forfeitures. 

The  act  amends  Section  5294  of  the  Revised  Statutes, 
supra,  which  see,  as  amended. 


ACT  OF  FEBRUARY  11,  1895. 


An  Act   changing  the  name  of  Georgetown,  in  the  District  of 
Columbia,  and  for  other  purposes. 

Be  it  enacted  by  the  Senate  and  House  of  Representatives 
of  the  United  States  of  America  in  Congress  assembled, 
That  from  and  after  the  passage  of  this  act  all  that  part 
of  the  District  of  Columbia  embraced  within  the  bounds 
and  now  constituting  the  city  of  Georgetown,  as  referred 
to  in  said  acts  of  February  twenty- first,  eighteen  hundred 
and  seventy-one,  and  June  twentieth,  eighteen  hundred 
and  seventy-four,  shall  no  longer  be  known  by  the  name 
and  title  in  law  of  the  city  of  Georgetown,  but  the  same 
shall  be  known  as  and  shall  constitute  a  part  of  the  city  of 
Washington,  the  Federal  Capital;  and  all  general  laws, 
ordinances,  and  regulations  of  the  city  of  Washington  be, 
and  the  same  are  hereby,  extended  and  made  applicable 
to  that  part  of  the  District  of  Columbia  formerly  known  as 
the  city  of  Georgetown;  and  all  general  laws,  regulations, 
and  ordinances  of  the  city  of  Georgetown  be,  and  the 
same  are  hereby,  repealed;  that  the  title  and  existence  of 


308  ACT  OF  JANUARY  8,  1895. 

said  Georgetown  as  a  separate  and  independent  city  by 
law  is  hereby  abolished,  and  that  the  Commissioners  of  the 
District  of  Columbia  be,  and  they  are  hereby,  directed  to 
cause  the  nomenclature  of  the  streets  and  avenues  of 
Georgetown  to  conform  to  those  of  Washington  so  far  as 
practicable.  And  the  said  Commissioners  are  also  directed 
to  have  the  squares  in  Georgetown  renumbered,  so  that  no 
square  shall  hereafter  bear  a  like  number  to  any  square  in 
the  city  of  Washington:  Provided,  That  nothing  in  this 
Act  shall  operate  to  affect  or  repeal  existing  law  making 
Georgetown  a  port  of  entry,  except  as  to  its  name. 


ACT  OF  JANUARY  8,  1895. 


An  Act  to  exempt  the  articles  of  foreign  exhibitors  at  the  Port- 
land Universal  Exposition,  at  Portland,  Oregon,  from  the  pay- 
ment of  duties. 

Whereas  there  will  be  held  in  the  city  of  Portland,  and 
county  of  Multnomah,  State  of  Oregon,  from  and  after 
December  first,  eighteen  hundred  and  ninety-four,  an  ex- 
position to  be  known  as  the  Portland  Universal  Exposition, 
in  which  foreign  nations  and  foreign  exhibitors  have  been 
invited  and  have  agreed  to  participate:     Therefore 

Be  it  enacted  by  the  Senate  and  House  of  Representatives 
of  the  United  States  of  America  in  Congress  assembled. 
That  all  articles  which  shall  be  imported  from  foreign 
countries  for  the  sole  purpose  of  exhibition  at  said  exposi- 
tion, upon  which  there  shall  be  a  tariff  or  customs  duty, 
shall  be  admitted  free  of  payment  of  duty,  customs  tees, 
or  charges,  under  such  regulations  as  the  Secretary  of  the 
Treasury  shall  prescribe;  and  all  articles  which  have  been 
imported  from  foreign  countries  and  which  have  been  on 
exhibition  at  the  World's  Columbian  Exposition  at  Chicago, 
or  which  have  been  on  exhibition  at  the  California  Mid- 
winter International  Exposition,  or  at  the  Interstate  F'air 
at  Tacoma,  Washington,  upon  which  there  is  a  tariff  or 
customs  duty  and  which  have  been  heretofore  admitted 
free  of  the  payment  of  duty,  customs  fees,  or  charges, 
may,  under  regulations  prescribed  by  the  Secretary  of  the 
Treasury,  be  transferred  to  the  city  of  Portland,  in  the 
State  of  Oregon,  for  the  sole  purpose  of  exhibition  at  said 
exposition. 

Sec.  2.  That  it  shall  be  lawful  at  any  time  during  siich 
exposition  to  sell  for  delivery  at  the  close  of  the  exposition 


RESOLUTION  OF  MARCH  1,  1895.  309 

any  of  the  goods  or  property  imported  for,  and  actually  on 
exhibition  in  the  exposition  buildings  or  on  its  grounds, 
subject  to  such  regulations  for  the  security  of  the  revenue 
and  for  the  collection  of  import  duties  as  the  Secretary  of  the 
Treasury  shall  prescribe:  Provided,  That  all  such  articles 
when  sold  or  withdrawn  for  consumption  in  the  United 
States  shall  be  subject  to  the  duty,  if  any,  imposed  upon 
such  articles  by  the  revenue  laws  in  force  at  the  date  of 
sale;  and  all  penalties  prescribed  by  law  shall  be  enforced 
and  applied  against  such  articles  and  against  the  persons 
who  may  be  guilty  of  any  illegal  sale  or  withdrawal  thereof. 

Sec.  3.  That  all  of  the  provisions  of  public  resolution 
numbered  thirty,  entitled  "Joint  Resolution  authorizing 
foreign  exhibitors  at  the  World's  Columbian  Exposition 
to  bring  to  this  country  foreign  laborers  from  their  re- 
spective countries  for  the  purpose  of  preparing  for  and 
making  their  exhibits,"  approved  August  fifth,  eighteen 
hundred  and  ninety-two,  are  hereby  extended  to  and  made 
applicable  to  said  Portland  Universal  Exposition  to  the 
same  extent  as  if  said  exposition  was  therein  specifically 
named. 


JOINT  RESOLUTION  OF  MARCH  1,  1895. 


Joint  Resolution  in  reference  to  the  free  zone  along  the  northern 
frontier  of  Mexico  and  adjacent  to  the  United  States, 

Resolved  by  the  Senate  and  House  of  Representatives 
of  the  United  States  of  America  in  Congress  assembled^ 
That  the  Secretary  of  the  Treasury  be,  and  is  hereby, 
authorized  and  directed  to  suspend  the  operation  of  section 
three  thousand  and  five  of  the  Revised  Statutes,  in  so  far 
as  the  same  permits  goods,  wares,  and  merchandise  to  be 
transported  in  bond  through  the  United  States  into  the 
free  zone  of  Mexico,  so  long  as  the  Mexican  free-zone  law 
exists:  Provided^  That  nothing  herein  contained  shall  be 
construed  so  as  to  prevent  the  transportation  of  merchan- 
dise in  bond  to  be  delivered  at  points  in  the  territory  of 
Mexico  beyond  the  limits  of  said  free  zone. 

This  resolution  does  not  interfere  with  warehousing  or  transpor- 
tation of  merchandise  with  examination  and  withdrawals  for  ex- 
portation to  any  part  of  Mexico.  It  simply  repeals  transit  privilege 
for  goods  to  free  zone.  (T.  D.  15760).  Sections  3002,  3003  and  3004 
Revised  Statutes,  supra,  now  govern  the  exportation  of  goods  in 
bond  to  Mexico  (T.  D.  15771,  15792). 


ACT  OF  MARCH  2,   1895. 

An  Act  to  amend  forty-nine  hundred  and  sixty-five  (chapter 
three)  title  sixty,  of  the  Revised  Statutes  of  the  United  States, 
relating  to  Copyrights. 

The  act  amends  Section  4965  of  the  Revised  Statutes, 
supra,  which  see,  as  amended. 


ACT  OF  MARCH  2,  1895. 

An  Act  making  appropriations  for  the  Department  of  Agriculture 
for  the  fiscal  year  ending  June  thirtieth,  eighteen  hundred  and 
ninety-six. 

Inspection  of  Cattle  and  Meats  for  Exportation. 

Sec.  I.  *  *  *  *  Provided  That  Section  two  of  the 
Act  entitled  "An  Act  to  provide  for  the  inspection  of  live 
cattle,  hogs,  and  the  carcasses  and  products  thereof  which 
are  the  subject  of  interstate  commerce,  and  for  other  pur- 
poses," approved  March  third,  eighteen  hundred  and 
ninety-one,  be  amended  to  read  as  follows: 

Sec  2.  That  the  Secretary  of  Agriculture  shall  also 
cause  to  be  made  a  careful  inspection  of  all  live  cattle, 
the  meat  of  which,  fresh,  salted,  canned,  corned,  packed, 
cured,  or  otherwise  prepared,  is  intended  for  exportation 
to  any  foreign  country,  at  such  times  and  places,  and  in 
such  manner  as  he  may  think  proper,  with  a  view  to  ascer- 
tain whether  said  cattle  are  free  from  disease,  and  their 
meat  sound  and  wholesome,  and  may  appoint  inspectors 
who  shall  be  authorized  to  give  an  ofiScial  certificate  clearly 
stating  the  condition  in  which  such  cattle  and  meat  are 
found,  and  no  clearance  shall  begiven  to  any  vessel  having 
on  board  any  fresh,  salted,  canned,  corned,  or  packed  beef 
being  the  meat  of  cattle  killed  after  the  passage  of  this 
Act  for  exportation  to  and  sale  in  a  foreign  country  from 
any  port  in  the  United  States  until  the  owner  or  shipper 
shall  obtain  from  an  inspector  appointed  under  the  pro- 
visions of  this  Act  a  certificate  that  said  cattle  were  free 
from  disease  and  that  their  meat  is  sound  and  wholesome. 
{See  Section  i,  Act  August  30,  1890,  and  Act  March  3,  189  r , 
supra) 


310 


RULES  FOR  THE  CLASSIFICATION  OF 
MERCHANDISE. 


CLASSIFICATION  UNDER  SEC.  3,  ACT  AUGUST  28,  1894. 

Rule    1.— Text  of  Section  3 311 

' '       2. — What  constitutes  a  manufacture 312 

"       3. — Examples  of  manufactured  and  unmanufactured 314 

CLASSIFICATION   UNDER  SEC.  4,  ACT  AUGUST  28,  1894. 

4.— Text  of  Section  4 315 

"       5  — Classification  by  similitude 315 

"       6. — Classification    by    "component    material    of    chief 

value" 316 

"       7. — Priority  of  provisions  of  Section  4 319 

GENERAL  RULES   FOR  CLASSIFICATION. 

"       8. — Interpretation  of  revenue  statutes 319 

"       9. — Department  decisions 321 

"     10, — Board  of  General  Appraisers'  decisions 321 

* '     11. — Acts  in  pari  materia 321 

' '      12. — Rule  of  noscitur  a  sociis 321 

"     13. — Conflicting  provisions  in  statutes 321 

"     14. — The  Collector  to  classify  the  merchandise   321 

"     15. — Classification  determined  as  of  date  of  the  Act 322 

"     16. — Classification  by  commercial  designation 322 

"     17. — Classification  by  predominant  use 324 

' '     18. — Classification  of  entireties — segregation  of. 324 

"  19. — Classification   of  goods  intentionally  made  to  con- 
form to  lower  duty 325 

"     20. — Specific  designation  prevails  over  general  terms 326 

"      21. — The  phrase  "not  otherwise  provided  for" 327 

"     22. — The  phrase  "  of  similar  description  " 327 

"     23.— The  word  "articles" 327 

Olassification  under  Sec.  3,  Act  Aug.  28,  1894. 
(1)  Text  of  Section  3. 

"That  there  shall  be  levied,  collected,  and  paid  on  the 
importation  of  all  raw  or  unmanufactured  articles,  not 
enumerated  or  provided  for  in  this  Act,  a  duty  of  ten 
per   centum   ad   valorem;    and   on   all   articles   manufac- 

311 


312  RULES   FOR   CLASSIFICATION. 

tured,  in  whole  or  in  part,  not  provided  for  in  this  Act, 
a  duty  of  twenty  per  centum  ad  valorem." 

(2)  What  constitutes  a  manufacture.  To  constitute  a 
manufacture  there  must  be  a  transformation;  mere  labor 
bestowed  upon  an  article,  either  by  hand  or  by  mechanism, 
does  not  make  the  article  necessarily  a  manufactured 
article,  within  the  meaning  of  that  term  as  used  in  the 
tariff  laws,  unless  it  has  progressed  so  far  that  a  tians- 
formation  ensues,  and  the  article  becomes  commercial!}" 
known  as  another  and  a  different  article  from  that  in  which 
it  began  its  existence,  and  having  a  distinctive  name, 
character  or  use,  capable  of  being  used,  and  designed  to 
be  used  in  ordinary  life.  (Hartranft  vs.  Wiegman,  121 
U.  S.,  609,  cited  in  G.  A.  63;  Seeberger  vs.  Castro,  153 
U.  S.,  34,  cited  in  T.  D.  14913,  applied  in  Ehrhardt  vs. 
Hahn,  C.  C.  A.,  55  Fed.  Rep.,  273;  G.  A.  63,  446,  1447, 
i5i8»  2343,  2427,  2461,  2509,  2523,  2528,  2590,  2785,  2788, 
2793,  2802.) 

In  the  case  of  Seeberger  vs.  Castro,  supra  (decided 
April  16,  1894),  the  court  collated  leading  cases  de- 
fining *' manufactures,'^  and  announced  the  following 
rules  as  a  test  whether  an  article  is  a  manufacture: 
*'A  manufacture  may  be  defined  as  the  process  of 
making  anything  by  art  or  of  reducing  materials  into 
a  form  fit  for  use  by  the  hand  or  by  machinerj^;  and  it 
seems  to  imply  a  proceeding  ivlierein  the  object  or  i?iten- 
tion  of  the  process  is  to  porduce  the  article  in  question. 
The  residuum  or  refuse  of  various  kinds  of  manufactories 
is  more  or  less  valuable  for  certain  purposes,  and  may  be. 
and  often  is,  the  subject  of  sale;  but  it  is  not  expected 
that  the  skill  and  attention  of  the  manufacturer  are  to  be 
devoted  to  the  quality  of  the  refuse  materials.  This  is  not 
the  object  of  the  process,  and  its  quality  is  wholly  sub- 
ordinated and  disregarded  when  attention  to  it  would  inter- 
fere with  the  most  profitable  mode  or  material  to  be  used 
in  the  process  which  is  the  main  object  of  the  manufac- 
ture.'' 

These  "tests"  were  applied  in  the  case  last  cited  to 
certain  tobacco  scraps,  the  clippings  from  the  ends  of 
ci'gars,  and  pieces  broken  from  the  tobacco  in  process  of 
manufacturing  cigars,  and  not  fit  for  any  use  in  the  condi- 
tion imported,  but  intended  to  be  converted  into  cigarettes 
and  smoking  tobacco,  and  the  article  was  held  to  be  an 
unmanufactured  2S\aq\^,  and  that  to  speak  of  it  as  ^'partly 
manufactured''  and  deduce  a  contention  therefrom,  was 
simply  to  assume  the  quCvStion  at  issue.  (Seeberger  vs. 
Castro,  supra.) 

In  the  case  of  Sheldon  vs.  U.  S.  (55  Fed.  Rep.,  818, 
decided  February  11,  1893)  the  Circuit  Court  of  Appeals 


RULES   FOR   CLASSIFICATION.  313 

held  that  certain  tobacco  scraps  similar  in  description  and 
the  use  to  which  they  were  applied,  to  those  passed  upon 
in  Seeberger  vs.  Castro,  supra,  were  classed  as  "tobacco 
manufactured  ''  under  paragraph  244  of  the  Act  of  October 
T,  1890,  for  ''Tobacco  manufactured,  of  all  descriptions." 

In  the  case  of  The  Standard  Varnish  Works  vs.  U.  S. 
(59  Fed.  Rep.,  456,  decided  January  12,  1894,  cited  in  G. 
A.  2590)  the  Circuit  Court  of  Appeals  passed  upon  certain 
candle  tar,  a  residuum  or  by-product  in  the  manufacture 
of  candles,  which  was  held  to  be  a  manufactured  article. 
The  Court  said:  "The  article  is  commercially  known  by 
various  names  *  *  *  and  is  used  in  the  arts.  It  is 
not  in  itself  a  raw  material;  it  is  not  found  in  nature;  and 
although  something  left  over  in  the  manufacture  of  candles 
it  is  no  longer  either  the  tallow,  or  the  animal  greases  or 
the  palm  oil  which  were  subjected  to  a  manufacturing  pro- 
cess in  order  to  obtain  the  stearine  for  candles.  It  has 
been  transformed  by  that  very  process.  It  has  become 
something  different  from  what  it  was  before,  in  character, 
in  substance,  in  name,  and  use.  It  is  chemically  a  new 
body,  a  new  creation,  entirely  distinct  from  what  existed 
before,  and  as  it  has  become  such  by  a  process  of  manu- 
facture, it  is  a  manufactured  article.  The  process  of  dis- 
tillation *  *  *  is  apparently  not  undertaken  with  the 
intention  thereby  to  obtain  this  new  article.  The  process 
has  thus  resulted  in  these  new  products  neither  of  which 
existed. "" 

The  Board  of  General  Appraisers  have  followed  the  rule 
enunciated  in  The  Standard  Varnish  Works  vs.  U.  S., 
supra,  in  the  following  cases: — 

Certain  Hydrated  oxide  of  iron,  a  by-product  used  for 
the  purpose  of  purifying  gas,  was  held  a  manufactured 
article  (G.  A.  2590). 

Certain  Bitumen,  a  residuum  from  the  distillation  of 
petroleum,  held  a  manufactured  article  (G.  A.  2788). 

Certain  Ammoniac al  gas  liquor,  one  of  the  resulting 
products  produced  in  the  destructive  distillation  of  coal 
in  the  manufacture  of  illuminating  gas.  The  liquor  being 
afterwards  subjected  to  a  process  of  purification  and  con- 
centration, held  to  be  a  manufactured  article.  In  this  case 
the  Board  said :  "  If  we  were  to  hold  this  liquor  to  be  a  non- 
enumerated  unmanufactured  article,  there  would  be  no 
logical  escape  from  the  conclusion  that  the  fractional  dis- 
tillates of  coal  tar,  of  which  there  are  many,  are  also  non- 
enumerated  unmanufactured  articles;  while  this  liquor  is 
not  the  principal  object  of  the  distillation  of  coal,  in  this 
case  it  is  a  valuable  product.  *  *  *  It  is  immaterial 
whether  the  article  is  a  by-product  of  the  main  product 
sought   after  in  the  distillation  of  coal.     It  is  an  article 


314  RULES   FOR  CLASSIFICATION. 

entirely  distinct  from  coal,  and  has  become  such  by  a  pro- 
cess of  manufacture,  the  same  as  candle  tar,''  (G.  A.  2893.) 
In  the  case  of  Murphy  vs.  Arnson  (96  U.  S.,  134)  it  was 
said,  "that,  'Manufactures  of  metals'  obviously  refers  to 
manufactured  articles  in  which  metals  form  a  component 
part.  When  we  speak  of  manufactures  of  wood,  of  leather, 
or  of  iron,  we  refer  to  articles  that  have  those  substances 
especially  for  their  component  parts,  and  to  articles  in 
which  they  have  lost  their  form  entirely,  and  have  become 
the  chemical  ingredients  of  new  forms.  The  fact  that  the 
identity  of  the  original  article  or  articles  is  lost,  and  that 
a  new  form  or  a  new  character  is  assumed,  is  not  material 
in  determining  whether,  within  the  popular  idea,  as  em- 
bodied in  the  customs  acts,  the  article  in  question  is  a 
manufacture  from  its  original  elements." 

(3)  Examples  of  manufactured  and  unmanufactured  articles. 

Manufactured:  So-called  condensed  ''weiss  bier"  (T. 
D.  8876);  So-called  carbon  blocks  or  plates  for  electric 
batteries  (T.  D.  8777);  Plumbago  stove  polish  (T.  D. 
6403);  Stearine  or  candle  tar  (G.  A.  2431);  So-called 
starch  waste  used  as  sizing  or  glue  (T.  D.  6949);  Roasted 
corn  (T.  D.  7071);  Quillpens  (T.  D.  10394);  Antimony 
ore,  ground  (G.  A.  1910);  A20  benzole,  dye  color  (T.  D. 
5593);  Bass,  manufactured  (G  A.  1510);  Bean  sticks  (G. 
A.  2376);  Feather  beds  (G.  A.  11 69);  Biscuits,  cakes,  and 
crackers  (T.  D.  14469,  G.  A.  2989);  Bran  and  mill  feed 
(T.  D.  4235);  Buckwheat  flour  (T.  D.  6156);  Cherries  in 
brandy  (G.  A.  2864);  Chesnut  flour  (G.  A.  722);  Cotton 
seed  meal  (G.  A.  2977);  Extract  of  juniper  berries  (G.  A. 
2453);  Imitation  of  Farina  (T.  D.  4443);  Fish  wax  (T.  D. 
6263);  Fruit  juice,  non-alcoholic  (G.  A.  2078,  2453);  Grass 
and  flowers,  dyed  (G.  A.  977,  2109.  2562);  Maple  syrup 
(G  A.  828);  Plum  pudding  (T.  D.  8533);  Horn  pith 
sizing  (G.  A.  349);  Rosin,  in  blocks,  prepared  for  violins 
(G.  A.  April  30,  1895);  Quill  tooth  picks  (G.  A.  384);  Talc, 
ground  (G.  A.  1196);  Wafers  or  crackers,  edible  (G.  A. 
2989);  Yam  flour  (G.  A.  2700). 

Raw  or  unmanufactured :  Ant  eggs  baked  to  destroy 
life  to  make  bird  food  (T.  D.  4157);  Elastican,  a  vegetable 
exudation,  concentrated  (T.  D.  4807);  Deer  carcasses  (T. 
D.  2325);  Raspberry  vinegar  (G.  A.  161 6);  Ammoniacal 
gas  liquor  (G.  A.  2893);  Species  of  quartz,  cut,  ground  and 
polished  (G.  A.  2939);  Oxygen  gas  (T.  D.  10159);  Fresh 
fish  (T.  D.  15479);  Frogs,  not  alive.  (T.  D.  10270);  Yeal 
(T.  D.  13409);  Venison  (T.  D.  2325,  7202);  Saw  dust  (T. 
D.  4889);  Tiger's  claws  (T.  D.  9635). 


RULES   I^OR   CLASSIFICATION.  315 

Classification  under  Sec.  4,  Act  Aug.  28,  1894. 
(4)  Text  of  Section  4. 

First  provision — Classification  of  a  n on- enumerated  article  by 
similitude  to  any  one  article  enumerated. 
"That  each  and  every  imported  article,  not  enumerated 
in  this  Act,  which  is  similar,  either  in  material,  quality, 
texture,  or  the  use  to  which  it  may  be  applied,  to  any 
article  enumerated  in  this  Act  as  chargeable  with  duty 
shall  pay  the  same  rate  of  duty  which  is  levied  on  the 
enumerated  article  which  it  most  resembles  in  any  of 
the  particulars  before  mentioned;" 

Second  provision — Classification  of  a  7ion-enumcrated  article 
by  similitude  to  tzvo  or  more  articles  enumerated. 
"And  if  any  non-enumerated  article  equally  resembles 
two  or  more  enumerated  articles  on  which  different  rates 
of  duty  are  chargeable  there  shall  be  levied  on  such 
non-enumerated  article  the  same  rate  of  duty  as  is  charge- 
able on  the  article  which  it  resembles  paying  the  highest 
rate  of  duty;" 

Third  provision — Classification  by  component  material  of 
chief  value, 
"and  on  articles  not  enumerated,  manufactured  of  two 
or  more  materials,  the  duty  shall  be  assessed  at  the 
highest  rate  at  which  the  same  would  be  chargeable  if 
composed  wholly  of  the  component  material  thereof  of 
chief  value;" 

Fourth  provision — Meaning  of  ' '  component  material  of  chief 
value, ' ' 
"and  the  words  " component  material  of  chief  value," 
wherever  used  in  this  Act,  shall  be  held  to  mean  that 
component  material  which  shall  exceed  in  value  any 
other  single  component  material  of  the  article;  and  the 
value  of  each  component  material  shall  be  determined 
by  the  ascertained  value  of  such  material  in  its  condition 
as  found  in  the  article." 

Fifth  provision — 

"If  two  or  more  rates  of  duty  shall  be  applicable  to 
any  imported  article  it  shall  pay  duty  at  the  highest  of 
such  rates." 

(5)  Classification  by  similitude.  If  an  article  is  found  not 
enumerated,  the  first  inquiry  is  whether  it  bears  a  similitude 
to  an  enumerated  article  as  chargeable  with  duty,  either 
in  material,  quality,  texture,  or  the  use  to  which  it  may  be 
applied,  if  it  does,  and  the  similitude  is  substantial,  it  is  to 


316  RULES   FOR   CLASSIFICATION. 

be  deemed  the  same  and  classified  accordingly  (Arthur  vs. 
Fox,  io8  U.  S.,  125). 

The  similarity  required  is  a  similarity  in  product,  in 
adaptation  to  uses,  and  in  uses,  even  though  it  may  be 
classed  as  different  articles.  The  statute  does  not  con- 
template that  the  goods  shall  be  in  all  respects  the  same. 
It  is  intended  to  embrace  goods  like,  but  not  identicle  with 
other  goods  (Greenleaf  vs.  Goodrich,  loi  U.  S.,  283). 

(6)  Classiflcalioii  by  "component  material  of  chief  yaliie." 

To  place  articles  among  those  designated  as  enumerated  it 
is  not  necessary  that  they  should  be  specifically  mentioned. 
It  is  sufficient  if  they  are  designated  in  the  law  in  any  way 
to  distinguish  them  from  other  articles.  (Arthur  vs.  But- 
terfield,  125  U.  S.,  77,  afiirmed  in  Junge  vs.  Hedden,  146 
U.  S.,  238.) 

Where  articles  are  provided  for  in  the  tariff  act  accord- 
ing to  component  materials  such  articles  are  enumerated 
(G.  A.  1392).^ 

The  following  words  have  been  held  to  sufficiently  desig- 
nate articles  to  render  them  enumerated,  and  exclude  them 
from  classification  under  the  similitude  clause  of  this  sec- 
tion as  defined  in  Rule  5,  supra:  "  Manufactures  of  which 
steel  is  a  component  part,"  (Arthur  vs.  Butterfield,  supra); 
"All  manufactures  of  wool  of  every  description  made 
wholly  or  in  part  of  woor^;  "All  goods  made  of  silk,  or 
of  which  silk  is  the  component  material  of  chief  value" 
(Hartranft  vs.  Meyer,  135  U.  S.,  237);  "Composed  wholly 
or  in  part  of  worsted"  (Seeberger  vs.  Cahn,  137  U.  S., 
95);  "Manufactures  of  paper,  or  of  which  paper  is  a  com- 
ponent material"  (Liebenroth  vs.  Robertson,  144  U.  S., 
35);  "Manufactures  composed  wholly  of  cotton,"  or  even 
"Manufactures  of  cotton,^'  (Mason  vs.  Robertson,  144  U. 
S.,  40);  "All  chemical  compounds  and  salts  by  whatever 
name  known"  (Junge  vs.  Hedden,  146  U.  S.,  238). 

By  the  act  of  March  3,  1883,  Section  2499  of  the  Re- 
vised Statutes,  was  changed  in  regard  to  "articles  manu- 
factured from  two  or  more  materials,"  a  change  by  which, 
instead  of  making  the  duty  depend  on  the  highest  rate  at 
which  any  component  part  is  chargeable,  it  is  made  to 
depend  on  the  highest  rate  at  which  the  '^  compone^it 
material  of  chief  value''  is  chargeable;  and  although  Sec- 
tion 2499  refers,  at  least  in  its  main  provision,  solely  to 
non-enumerated  articles,  yet  the  change  made  shows  the 
intent  of  Congress  in  reference  to  goods  enumerated 
(Hartranft  vs.  Meyer,  135  U.  S.,  237,  affirmed  in  Lieben- 
roth vs.  Robertson,  144  U.  S.,  35),  and  the  change  made 
has  been  re-enacted  in  the  Act  of  1890  and  in  the  present 
Act  of  1894. 

In  the  case  of  Hartranft  vs.  Meyer,  supra,  effect  was 
given  to  the  charge  made  in  Section  2499,  Revised  Statutes, 


RULES   FOR   CLASSIFICATION.  317 

by  the  Act  of  1883.  The  question  in  that  case  was  whether 
certain  cloth  composed  partly  of  silk,  partly  of  cotton  and 
partly  of  wool,  silk  being:  the  ''component  jnaterial  of  chief 
value,''  should  be  classified  under  the  provision  for,  "all 
manufactures  of  wool  of  every  description,  made  wholly 
or  in  part  of  wool,  not  vSpecially  enumerated  or  provided 
for  in  this  act,"  or  be  classed  as  ''goods,  wares,  and  mer- 
chandise not  specially  enumerated  or  provided  for  in  this 
Act,  made  of  silk,  or  of  which  silk  is  the  component  of 
chief  value. '^  It  was  held,  that  as  the  words,  "not 
specially  enumerated  or  provided  for/'  are  found  in  each 
provision,  the  case  came  under  the  rule  in  Solomon  vs. 
Arthur  (102  U.  S.,  208),  and  neither  description  was  abso- 
lute or  exclusive,  but  the  goods  came  under  the  descrip- 
tion or  enumeration  of  either  provision,  that  either  would 
be  sufficient  in  the  absence  of  the  other;  that  the  language, 
"made  wholly  or  in  part  of  wool,"  was  more  general  in 
its  character,  reaching  to  all  manufactured  articles  of  which 
any  portion  is  wool;  while  the  language,  '*made  of  silk, 
or  of  which  silk  is  the  "component  material  of  chief 
value,"  was  narrower  and  more  limited^  and  the  article 
should  be  classified  under  the  latter  provision  for  silk, 
which  was  the  "component  material  of  chief  value." ^ 

In  the  case  of  Liebenroth  vs.  Robertson,  supra,  the 
question  was  whether  photographic  albums  made  of  paper, 
leather  and  metal,  paper  being  the  "component  material  of 
chief  value,"  should  be  classified  as  '^manfactures  and 
articles  of  leather  or  of  which  leather  shall  be  a  component 
part,"  or  as  "manufactures  of  paper  or  of  which  paper  is 
the  'component  material  of  chief  value,  not  specially  enu- 
merated or  provided  for.'  "  It  was  held,  that  the  article 
was  assessable  with  equal  propriety  under  the  one  clause 
or  the  other;  the  rule  in  Hartranft  vs.  Meyer  was 
applied  and  the  article  cla'^sified  under  the  latter  pro- 
vision, as  "a  manufacture  of  paper  or  of  which  paper 
is  the  'component  material  of  chief  value."  " 

In  the  case  of  United  States  vs.  Manassee  (56  Fed  Rep. 
828)  the  Circuit  Court  of  Appeals  followed  the  rule  in 
Liebenroth  vs.  Robertson,  supra. 

In  the  case  of  Bister  et.  al.  vs.  United  States  (59  Fed. 
Rep.,  452)  the  Circuit  Court  of  Appeals  distinguished  the 
case  of  Hartranft  vs.  Meyer,  supra.  The  question  there 
was  whether  certain  "gloria  cloth,''  which  is  similar  in 
description  and  character  to  women's  and  children's  dress 
goods,  and  composed  of  silk  and  worsted,  silk  being  the 
"component  material  of  chief  value,"  should  be  classified 
as  a  "manufacture  of  silk  or  of  which  silk  is  the  compo- 
nent material  of  chief  value,  not  specially  enumerated  or 
provided  for"  or  should  be  classified  as  "women's  and 
children's   dress   goods    *    *    *     and    goods    of     similar 


318  RULES   FOR   CLASSIFICATION. 

description  and  character,  composed  wholly  or  in  part  of 
wool,  worsted  *  *  *  not  specially  provided  for/'  It 
was  HELD,  that  the  latter  was  a  more  specific  description, 
that  when  the  two  provisions  are  read  together  the  former 
is  interpreted  as  including  all  manufactures  of  which  silk 
is  the  component  material  of  chief  value,  except  those 
similar  to  women's  and  children's  dress  goods,  and  the 
article  was  classified  under  the  first  provision  as  '^women's 
and  children's  dress  goods  *  *  *  and  goods  of  similar 
description  and  character,"  as  a  narrower  term  of  enumer- 
ation. The  Court  said  ''It  seems  hardly  debatable  that  if 
one  provision  of  a  tariff  Act  should  prescribe  a  duty  on 
wearing  apparel,  and  another  on  all  manufactures  of  which 
silk  is  a  material  of  chief  value,  the  former  would  supply 
the  proper  classification  for  an  article  of  wearing  apparel 
made  of  silk.  The  case  falls  within  the  general  rule  that, 
a  specific  name  or  description  prevails  over  a  general  term 
although  it  embraces  it  broadly.  "The  general  must  give 
way  to  the  particular." 

In  Boyd's  Case  (55  Fed.  Rep.,  599)  the  same  Court  held 
that  the  term  ''articles  of  wearing  apparel"  was  a  more 
specific  enumeration  than  "articles  made  wholly  or  in  part 
of  lace." 

The  Board  of  General  Appraisers  (G.  A.  2847)  followed 
the  rules  laid  down  in  Bister  vs.  U.  S.,  supra,  and  Robert- 
son vs.  Glendennings  (132  U.  S.,  158).  The  question  be- 
fore the  Board  was,  whether  certain  shawls  composed  partly 
of  wool  and  partly  of  cotton,  the  cotton  being  the  "com- 
ponent material  of  chief  value"  and  commercially  known 
as  "^woolr7i  shawls''  should  be  classified  as  "woolen  or 
worsted  shawls  made  in  part  of  wool  or  worsted '  not 
specially  provided  for,"  or  should  be  classified  as  "wear- 
ing apparel  composed  of  cotton,  or  of  which  cotton  is  the 
component  material  of  chief  value,"  and  the  article  was 
classified  under  the  former  provision  as  "woolen  or  worsted 
shawls  *  *  *"  as  the  narrower  and  more  specific  desig- 
nation, the  word  "shawls"  being  denominative  and  not 
merely  descriptive,  and  therefore  must  prevail  over  the 
mere  general  descriptive  term  "wearing  apparel  of  which 
cotton  is  the  component  material  of  chief  value." 

In  the  case  of  Seeberger  vs.  Schlesinger  (152  U.  S., 
581,  affirming  Arthur  vs.  Susfield,  96  U.  S.,  128),  the  ques- 
tion was  whether  certain  shell  covered  opera  glasses,  com- 
posed of  shelU  metal  and  glass,  shell  being  the  ^'component 
material  of  chief  value,"  should  be  classified  under  the 
provision  for  "shells,  whole  or  parts  of,  manufactured,"  or 
be  classified  as  "manufactures,  articles,  or  wares,  com- 
posed wholly,  or  in  part  of  metal,"  and  it  was  held,  that 
the  article  could  not  properly  be  included  within  the  first 
phrase   at   all,  as   the   clause  was  obviously  intended   to 


RULES   FOR   CLASSIFICATION.  319 

apply  to  articles  made  entirely,  or  nearly  so,  of  shell,  and 
not  to  articles  of  which  shell  was  a  mere  component, 
though  perhaps  the  most  valuable  part,  that  in  view  of  the 
fact,  while  metal  is  not  the  '^component  material  of  chief 
value,"  it  is  a  substantial  part  of  the  finished  glasses  and 
the  framework  upon  which  the  lenses  and  shell  are 
mounted,  the  article  should  not  be  classified  as  articles 
manufactured  of  two  or  more  materials  under  Section  4, 
but  should  be  classified  as  a  manufacture  of  metal.  The 
Court  said:  ''We  do  not  wish  to  be  understood  as  holding 
that,  if  the  metal  be  a  mere  incident  or  an  immaterial  part 
of  the  completed  article,  as,  for  instance,  the  screws  or 
knobs  upon  an  article  of  household  furniture,  or  the  but- 
tons upon  an  article  of  clothing,  such  articles  should  be 
classified  as  manufactures  in  part  of  metal,  but  where,  as 
in  this  case,  they  form  a  necessary  and  substantial  part  of 
the  article,  we  think  this  clause  should  determine  their 
classification.  Particularly  is  this  so  in  view  of  the  fact 
that  opera  glasses  are  frequently  made  of  glass  and  metal 
alone,  or  with  an  outer  covering  of  leather,  which  would 
form  an  inconsiderable  part  of  the  total  expense. ''^ 

The  value  of  a  component  material  is  determined,  as 
provided  in  the  statute,  by  its  value  as  found  in  the  article. 
For  example,  certain  jewelry  cases  made  of  wood,  cov- 
ered with  silk  and  cotton  velvet,  and  lined  with  satin,  were 
classified  as  ' '  manufactures  of  which  wood  is  the  com- 
ponent material  of  chief  value''  (G.  A.  2313). 

(7)  Priority   of  the    provisions  of  this  section.     In   the 

classification  of  articles  this  section  has  priority  in  order 
of  application  over  Section  3,  supra,  and  the  conditions 
named  in  this  Section  must  be  exhausted  before  resort 
can  be  had  to  Section  3.     (G.  A.  417,  1152  ) 

General  Enles  for  Olassification. 

(8)  Interpretation  of  Revenue  Statutes.  It  is  a  general 
rule,  in  the  interpretation  of  all  statutes  fixing  duties  on 
imports,  pot  to  extend  their  provisions  by  implication  be- 
yond the  clear  import  of  the  language  used,  or  to  enlarge 
their  operation  so  as  to  embrace  matters  not  specially 
pointed  out,  although  standing  upon  a  close  analogy.  In 
every  case,  therefore,  of  doubt,  such  statutes  are  construed 
most  strongly  against  the  government,  and  in  favor  of  the 
citizen  or  importer.  This  is  the  uniform  doctrine  of  the 
authorities.  (Hartranft  vs.  Weigmann,  121  U.  S.  615, 
followed  in  U.  S.  vs.  Davis,  C  C  A  ,  54  Fed  Rep.  147  ; 
Rice  vs.  U.  S.,  C.  C.  A  ,  53  Fed.  Rep.,  910  ;  Henderson 
vs.  U.  S.,  C.  C.  A.,  66  Fed.  Rep.,  55  ) 

The  statute  should  be  interpreted  according  to  gram- 


320  RULES   FOR   CLASSIFICATION. 

matical  sense  of  the  words  in  which  the  statute  is  expressed. 
Whenever  the  intention  of  the  legislature  can  be  dis- 
covered from  the  words  employed,  in  view  of  the  subject 
matter  and  the  surrounding  circumstances,  it  ought  to  pre- 
vail, unless  it  lead  to  absurd  and  irrational  conclusions. 
The  Court  cannot  change  or  add  words  unless  the  reason 
for  so  doing  is  very  cogent.  It  cannot  substitute  for  the 
clear  expressions  which  Congress  has  actually  used,  other 
expressions,  which  the  Court  think  Congress  ought  to  have 
used  (Kohlsaat  vs.  Murphy,  96  U.  S  ,  160  ;  Rice  vs.  U.  S., 
C.  C.  of  Appeals,  53  Fed.  Rep.,  910  ;  In  re  Downing,  C. 
C.  of  Appeals,  56  Fed.  Rep.,  474,  G.  A.  2999)  or  as  said 
by  the  Court  in  Merritt  vs.  Welsh  (104  U.  S.,  694)  "it  is 
better  to  submit  to  a  temporary  inconvenience  than  to  set 
the  laws  all  afloat  by  laying  down  a  canon  of  construction 
which  leaves  the  plain  words  and  seeks  to  spell,  or  guess 
at,  the  supposed  intent  of  the  legislature,  contrary  or 
supplementary  to  that  which  is  clearly  embodied  in  the 
words  it  has  used.  If  experience  shows  that  Congress 
acted  under  a  mistaken  impression,  that  does  not  authorize 
the  Treasury  Department,  or  the  Courts,  to  take  the  part 
of  legislative  guardians,  and,  by  construction  to  make  new 
laws  which  they  imagine  Congress  would  have  made  had  it 
been  properly  informed." 

*'The  adjudication  in  the  case  of  Church  vs.  U.  S.  (143 
U.  S.,  457)  is  frequently  cited  where  the  effort  is  to  induce 
the  Court  to  legislate,  and  substitute  its  own  notions  of 
what  the  law  should  be.  We  do  not  understand,  however, 
that  it  sanctions  any  new  rules  of  statutory  interpretation" 
(In  re  Downing,  supra). 

"The  rule  of  construction  should  be,  as  far  as  is  practica- 
ble, uniform  and  not  easily  disturbed  by  exceptions,  and 
where  a  construction  makes  apparent  a  lack  of  symmetry 
in  rates  of  duty,  the  Courts  cannot  attempt  to  adjust  into 
symmetry  the  various  provisions  of  a  statute  which  must 
include  many  details,  by  creating  exceptions  to  a  well- 
settled,  and,  on  the  whole,  satisfactory  rule  of  interpreta- 
tion"  (In  re  Clafflin  &  Co.,  C.  C  A.,  52  Fed.  Rep  ,  121). 

Titles  to  schedules  of  the  tariff  acts  are  intended  merely 
as  general  suggestions,  as  to  the  character  of  the  articles 
included  therein,  and  not  as  technically  accurate  defini- 
tions of  them  (Hollander  vs.  Magone,  149  U.  S.,  586). 

Punctuations  are  of  no  controlling  importance  in  the  con- 
struction of  a  provision  of  a  statute  (G.  A.  325,  806,  citing 
Hammock  vs.  Loan  Co.,  105  U.  S.,  77.  See  In  re  Schil- 
ling, C.  C.  A.,  53  Fed.  Rep.,  m). 

Repeal  by  implication.  The  settled  rule  is,  that  the 
former  statute  must  be  construed  to  be  repealed  only  so 
far  as  it  is  repugnant  to  or  irreconcileable  with  the  later 
one,  or  where  the  new  law  is  intended  as  a  revision  of 


RULES   FOR   CLASSIEICATIOK.  32l 

the  whole  subject  under  legislative  consideration,  and  con- 
sequently as  a  substitute  for  the  old  law  previously  ex- 
isting. And  especially  is  the  rule  applied  with  great  strict- 
ness to  our  system  of  revenue  laws,  the  provisions  of 
which  are  known  to  be  very  complicated.  Unless  the  re 
pugnancy  between  two  revenue  statutes  is  clear  and  posi- 
tive, so  as  to  leave  no  doubt  as  to  the  intent  of  the  law 
maker  to  alter  or  repeal  previous  legislation,  both  laws 
will  be  upheld  by  the  Courts  (U.  S.  vs.  sixty-seven  pack- 
ages of  merchandise,  17  How.,  85,  cited  in  G.  A.  49;  U.S. 
vs.  Clafiin,  97  U.  S.,  546,  cited  in  G.  A.  420). 

(9)  Department  Decisions.  An  unbroken  line  of  Treasury 
Department  rulings,  extending  over  a  period  of  twenty- 
two  years  upon  the  classification  of  a  certain  imported 
article,  is  such  a  "long  acquiescence"  as  to  be  controlling 
(G.  A.  396). 

(10)  Board  of  General  Appraisers'  Decisions.  It  is  not  ad- 
visable that  an  existing  practic  in  the  classification  of  an 
imported  article  should  be  changed  on  account  of  decisions 
of  the  Board  of  General  Appraisers  in  analogous  cases, 
but  such  decisions  should  be  applied  only  to  articles  iden- 
tical with  those  covered  thereby,  inasmuch  as  otherwise  it 
would  be  impracticable  to  secure  a  uniform  practice  at  the 
several  ports  (T.  D.  15098). 

(11)  Acts  in  pari  materia  are  undoubtedly  to  be  construed 
with  reference  to  each  other.  If  a  special  meaning  were 
attached  to  certain  words  in  a  prior  tariff  act,  it  would  be 
presumed  that  Congress  intended  that  they  should  have 
the  same  signification  when  used  in  a  subsequent  act  in 
relation  to' the  same  subject  matter,  but  this  presumption 
is  not  conclusive  (Arthur  vs.  Lahey,  96  U.  S.,  117;  Green- 
leaf  vs.  Goodrich,  loi  U.  S.,  281;  Maddock  vs.  Magone, 
152  U.  S.,  372). 

(12)  Rule  of  noscitur  a  sociis.  Articles  grouped  together 
are  to  be  deemed  to  be  of  a  kindred  nature  and  of  kindred 
materials,  unless  there  is  something  in  the  context  which 
repels  that  inference  (Adams  vs.  Bancroft,  2  Sumn.,  U.  S., 
384;  Beuttell  vs.  Magone,  157  U.  S.,  159). 

(13)  Conllictin^  provisions  in  statutes.  Where  clauses  of 
a  statute  appear  to  conflict,  any  reasonable  mode  of  con- 
struction should  be  adopted  which  will  make  the  provisions 
harmonious,  and  give  effect  to  the  legislative  intention 
declared  in  each  (G.  A.  325.)  And  where  two  provisions 
are  directly  repugnant,  the  earliest  stands  impliedly  re- 
pealed by  the  latter,  and  the  last  prevails  (G.  A.  325, 
citing  Powers  vs.  Barney,  5  Blatchf.,  202). 

(14)  The  collector  to  classify  the  merchandise.  (See  also 
Sections  2910,  291 1,   2912,   Revised  Statutes,  supra,)     It 

21 


322  RULES   FOR   CIvASSlFlCATlON. 

is  the  duty  of  the  collector  to  classify  the  merchandise, 
and  while  the  opinion  of  the  appraiser  may  be  considered, 
it  must  not  control  if  contrary  to  the  collector's  con- 
clusions (T.  D.  7113),  and  the  decisions  of  the  Board  of 
General  Appraisers  should  not  be  applied  in  merely 
analogous  cases,  but  in  those  identical  with  that  covered 
by  such  decision  (T.  D.  15098). 

(16)  Classification  determined  as  of  date  of  the  Act.     The 

classification  of  the  goods  is  to  be  determined  as  of  the 
date  the  Act  was  passed,  and  according  to  the  actual 
character  and  condition  of  the  article  when  imported.  The 
use  of  the  article  and  method  of  manufacture  arising  after 
the  passage  of  an  Act,  on  the  purpose  for  which  the  article 
is  now  imported,  or  the  use  to  which  it  will  be  ultimately 
put,  are  not  to  be  considered  (Roseman  vs.  Hedden,  145 
U.S.,  561  ;  U.S.  vs.  Schoolling,  146  U.S.,  76  ;  Cadwalader 
vs.  Zeh,  151  U.  S.,  171  ;  U.  S.  vs.  Wotton,  C.  C.  A.,  53 
Fed.  Rep.,  344  ;  In  re  Yon  Blankensteyn,  C.  C,  A.,  56  Fed. 
Rep.,  474). 

The  fact  that  at  the  date  of  the  Act,  goods  of  a  certain 
kind  had  not  been  manufactured,  does  not  withdraw  them 
from  the  class  to  which  they  belong,  when  the  language  of 
the  statute  clearly  and  fairly  includes  them  (Newman  vs. 
Arthur,  109  U.  S.,  132). 

(16)  Classification  by  Commercial  Desij^nation.  It  is  a  car- 
dinal rule  of  the  Supreme  Court  that,  in  fixing  the  classi- 
fication of  goods  for  the  payment  of  duties,  the  name  or 
designation  of  the  goods  is  to  be  understood  in  its  known 
commercial  sense,  and  that  their  denomination  in  the 
market  when  the  law  was  passed  will  control  their  classifi- 
cation without  regard  to  their  scientific  designation,  the 
material  of  which  they  may  be  made,  or  the  use  to  which 
they  may  be  applied  (American  Net  and  Twine  Co.  vs. 
Worthington,  141  U.  S.,  471  ;  and  cases  cited,  followed  in 
Erhardt  vs.  Ullman,  C.  C.  A.,  51  Fed.  Rep.,  414  ;  Worth- 
ington vs.  Abbott,  124  U.  S.,  434  ;  Robertson  vs.  Soloman, 
130  U.  S.,  412  ;  In  re  Clafflin,  C.  C.  A.,  52  Fed,  Rep.,  123  ; 
In  re  Herrman,  C.  C.  A.,  56  Fed.  Rep.,  478  ;  In  re  Down- 
ing, id.  473).  But  the  scientific  designation  of  an  article 
may  in  some  cases  be  of  value  in  fixing  its  proper  classifi- 
cation, but  where  the  popular  idea  of  an  article  in  its 
actual  use  in  the  arts,  is  diametrically  opposed  to  its  scien- 
tific designation  the  latter  should  not  prevail  (Lut^  vs. 
Magone,  153  U.  S.,  105). 

The  inquiry  is  whether,  in  a  commercial  sense,  the 
articles  were  so  known,  trafficked  in,  and  used,  under  the 
denomination,  that  Congress,  in  the  use  of  the  particular 
word,  should  be  presumed  to  have  had  that  designation  in 
mind  as  covering  such  articles.  Necessarily  the  commer- 
cial designation  is  the  result  of  established  usage  in  com- 


RULES   FOR   CLASSIFICATION.  323 

merce  and  trade,  and  such  usage  must  be  definite,  uniform 
and  general,  and  not  partial  or  local,  or  personal,  from 
which  it  may  be  inferred  that  Congress  intended  to  use 
particular  words  in  a  particular  sense  (Maddock  vs.  Magone 
152  U.  S.,  371  ;  Berbecker  vs.  Robertson,  152  U.  S-,  376.) 
and  the  commercial  meaning  is  to  prevail,  unless  Congress 
has  clearly  manifested  a  contrary  intention,  and  it  is  only 
when  no  commercial  meaning  is  called  for  or  approved, 
that  the  common  meaning  of  the  words  is  to  be  adopted, 
(Cadwalader  vs.  ^eh,  151  U.  S.,  176,  affirmed  in  Maddock 
vs.  Magone,  supra  \  Toplitz  vs.  Hedden,  146  U.  S.,  252  ; 
Lutz  vs.  Magone,  153  U.  S.,  105;  T.  D.  14120  ;  G.  A. 
2828,  3011,)  for  legislation  may  show  that  Congress  did  not 
intend  to  include  a  particular  article  under  a  name  includ- 
ing it  in  commerce.  The  intention  of  the  law  maker  is 
the  law  (De  Forest  vs.  Lawrence,  13  How.,  274;  Smythe 
vs.  Fiske,  23  Wall.,  374)- 

The  rule  is  equally  applicable  where  a  term  is  confined 
in  its  meaning  not  merely  to  commerce,  but  to  a  particular 
trade,  and  in  such  case,  also,  the  presumption  is  that  the 
term  was  used  in  its  trade  signification  For  example, 
"wholly  or  partly  finished  furniture,"  in  par.  181,  Act 
August  28,  1894  (Hedden  vs.  Richard,  149  U.  S.,  346; 
Cadwalader  vs.  Zeh,  151  U.  S.,  171,  176;  T.  D.  14906). 
It  applies  to  the  description  of  the  article  in  our  own 
markets,  in  our  domestic  as  well  as  our  foreign  traffic. 
But  where  a  foreign  name  is  well  known  here,  and  no  dif- 
ferent appellation  exists  in  domestic  use,  we  must  presume 
the  legislature  used  the  word  in  the  foreign  sense  (Two 
hundred  chests  of  tea,  9  Wheat.,  U.  S.,  430;  i  Sumner, 
U.  S.,  163).  The  designation  is  a  fact  to  be  proved  like 
any  other — by  evidence.  (Seeberger  vs.  Schlesinger,  152 
U.  S.,  585.  See  also  G.  A.  2834  and  cases  cited  upon  the 
question  of  "  Judicial  notice''  upon  matters  of  common 
knowledge  in  trades  and  manufactures). 

In  the  case  of  Robertson  vs.  Salomon  (130  U.  S.,  412) 
the  Court  declared  that,  "  'Commercial  designation'  is  the 
first  and  most  important  designation  to  be  ascertained  in  set- 
tling the  meaning  and  application  of  the  tariff  laws."  The 
Circuit  Court  of  Appeals  in  the  case  of  In  re  Clafflin  (52 
Fed.  Rep.,  121),  in  referring  to  this  declaration,  said, 
''Very  likely,  advantage  will  be  attempted  to  be  taken  of 
the  breadth  of  this  declaration  to  endow  mere  subordinate 
fanciful  commercial  names  with  an  undue  importance. 
*  *  *  It  must  be  evident  that  goods  cannot  be  with- 
drawn from  the  operation  of  a  general  classification,  ac- 
cording to  material,  by  designating  them  by  particular 
names,  which  merely  indicate  a  subdivision  of  the  general 
class  named  in  the  statute."* 

Where  goods  of  a  particular  kind,  which  would  other- 


324  RULES   FOR   CLASSIFICATION. 

wise  be  comprehended  in  a  class  described  by  a  term 
having  a  settled  commercial  signification,  have  been  de- 
scribed in  the  laws  by  a  more  specific  and  long  continued 
designation  and  subjected  to  a  distinct  rate  of  duty  from 
that  imposed  upon  the  class  generally,  they  are  taken  out 
of  that  class  and  regarded  in  the  light  in  which  it  is  viewed 
by  these  Acts,  rather  than  in  trade  and  commerce,  whether 
there  be  evidence  that  it  is  so  known  in  commerce  or  not. 
(De  Forest  vs.  Lawrence,  13  How.,  U.  S.,  282;  Cadwalader 
vs.  Zeh,  151  U.  S.,  177). 

Articles  specified  in  the/r^^  list  without  terms  of  limita- 
tion are  exempt  from  duty,  irrespective  of  the  condition 
in  which  they  may  be  imported,  if  they  retain  their  com- 
mercial designation  (T.  D.  9415;  G.  A.  1916,  2802).  But 
if  a  new  article  is  produced  by  a  process  of  manufacture 
so  as  to  acquire  a  different  commercial  use  and  name,  the 
right  to  free  entry  would,  of  course,  be  abrogated  (Schriefer 
vs.  Wood,  5  Blatchf.,  U.  S.,  215,  cited  in  G.  A.  2802). 

(17)  Clahsiflcatioii  by  "  predominant  use."  It  is  the  pre- 
dominant use  to  which  articles  are  applied  that  determines 
their  character  for  classification  (Cadwalader  vs.  Wanna- 
maker,  149  U.  S.,  539;  Walker  vs.  Seeberger,  id.  541), 
and  a  rate  of  duty  based  upon  the  use  of  an  article  is  a 
more  specific  enumeration  than  a  mere  designation  of  the 
article,  accordingly  certain  "  cedar  timber,  sawed,  used  in 
building  wharves,"  was  classified  under  the  provision  for 
'* timber  used  in  building  wharves,"  and  not  under  "all 
forms  of  sawed  cedar  "  (G.  A.  852). 

(18)  Classification  of  "Entireties."  The  mere  fact  that 
an  article  is  called  an  *'  entirety''  in  the  invoice  is  not  con- 
trolling, and  will  not  prevent  a  separate  classification, 
otherwise  assessment  of  duty  would  be  made  to  depend 
upon  the  manner  the  goods  are  entered  in  the  invoice. 
(United  States  vs.  Schoverling,  146  U.  S.,  76;  In  re 
Crowley,  C.  C  A.,  55  Fed.  Rep.,  283;  T.  D.  13938,  G.  A. 
812,  1569,  1706,  1718,  2477,  2484,  2487,  2524,  2795,  2898.) 
Where  an  article  and  its  indispensable  parts  are  invoiced 
as  an  entirety  (for  example,  "Orchestrian  and  Rollers," 
see  G.  A.  812),  they  should  be  assessed  as  an  entirety  (T. 
D.  14265,  G.  A.  812,  2008),  or  where  the  portions,  although 
invoiced  separately,  are  united  with  other  materials,  so  as 
to  form  a  completed  article,  they  are  to  be  classified  as  a 
unit  or  entirety  (T.  D.  5656,  8973,  10066;  G.  A.   368,  591, 

711,  3013)- 

Where  different  portions  of  commodities,  composed  of 
materials  liable  to  separate  rates  of  duty,  can  be  readily 
separable  for  the  purpose  of  classification,  each  portion 
will  be  classified  according  to  its  characteristics  (T.  D. 


RULES   FOR   CLASSIFICATION.  325 

3319,  with  opinion  of  Attorney-General;  4270,  6122,  8213, 
8464,  9835,  10608;  G.  A.  591,  1932,  2388). 

(19)  Classification  of  goods  intentionally  made  to  conform 
to  lower  duty. 

Articles  imported  in  separate  parts, — Where  the  statute 
provides  for  duty  on  a  certain  article,  but  not  on  parts 
thereof,  and  the  finished  parts  of  the  article  are  imported 
separately,  they  are  not  dutiable  at  the  rate  for  the  com- 
pleted article,  although  the  parts  are  intended  exclusively 
for  use  in  the  completed  article  and  were  made  for  that 
purpose. 

In  the  case  of  Robertson  vs.  Gerdan  (132  U.  S.,  454, 
cited  in  T.  D.  10573,)  the  article  was  pieces  of  ivory  for 
the  keys  of  pianos  and  organs,  matched  to  certain  octaves, 
which  was  held  to  be  dutiable  as  a  manufacture  of  ivory 
and  not  as  musical  instruments  as  claimed  by  importers. 

In  the  case  of  United  States  vs.  Schoverling  et  al.  (13 
Sup.  Ct.  Rep.,  24),  the  court  affirmed  the  principle  enun- 
ciated in  Robertson  vs.  Gerdan,  supra.  The  articles  were 
gun-stocks  imported  separately  from  the  gun-barrels,  which 
were  imported  by  another  firm  under  an  arrangement  with 
the  importer  of  the  stocks,  that  they  should  be  brought 
together  here  so  as  to  make  completed  guns  for  sale,  and 
it  was  held  that  this  did  not  affect  the  rate  of  duty  on  the 
gun-stocks  as  a  separate  importation,  when  it  did  not 
appear  that  the  stocks  had  ever  formed  part  of  completed 
guns  in  Europe.  [The  Act  of  August  28,  1894,  paragraphs 
142  and  143,  imposes  duty  on  muskets,  guns,  rifles  and 
pistols,  and  parts  thereof S\ 

Articles  specially  manufactitred. — There  are  cases  re- 
ported where  the  importers  had  the  goods  put  in  a  certain 
condition  for  importation,  with  the  avowed  purpose  of 
getting  the  goods  in  at  lower  rates  of  duty,  and  this  has 
been  repeatedly  held  by  the  Supreme  Court,  and  in  a 
recent  case  by  the  Circuit  Court  of  Appeals,  to  be  the 
exercise  of  a  right  on  part  of  the  importer  to  make  his 
goods  as  he  pleases,  and  as  said  in  Merritt  vs.  Welsh, /^5/, . 
"so  long  as  no  deception  is  practiced,  so  long  as  the  goods 
are  truly  invoiced  and  freely  and  honestly  exposed  to  the 
officers  of  customs  for  their  examination,  no  fraud  is  com- 
mitted, no  penalty  is  incurred." 

In  the  case  of  Merritt  vs.  Welsh  (104  U.  S.,  694)  the 
article  was  sugar  which  had  been  manufactured  in  dark 
colors  on  purpose  to  evade  higher  duties,  and  it  was  held, 
that  the  manufacturer  had  the  right  to  make  his  goods  as 
he  pleases,  and  if  the  duties  are  affected  Congress  has  the 
power  to  provide  the  remedy. 

In  the  case  of  Seeberger  vs.  Farwell  (139  U.  S.,  608) 
and  in  Magone  vs.  Luckemeyer  (id.  612)  the  article  was 
dress  goods  composed  of  wool  and  cotton,  there  being  from 


326  RULES   FOR   CLASSIFICATION. 

2  to  6  per  cent,  of  cotton,  the  cotton  being  put  in  the  goods 
to  secure  classification  under  a  provision  for  lower  rate  of 
duty  it  composed  in  part  of  wool,  instead  of  a  higher  rate 
if  composed  wholly  of  wool,  under  the  Act  of  1883,  para- 
graph 365.  The  admixture  of  cotton  could  not  be  detected 
by  an  ordinary  examiner,  there  being  no  threads  or  yarns 
made  wholly  of  cotton  or  other  material  than  wool,  and  it 
cost  slightly  more  to  manufacture  the  goods  with  such 
mixture  than  it  would  be  to  make  them  all  of  wool,  and 
the  article  was  held  to  be  dutiable  as  composed  "in  part 
of  wool,"  notwithstanding  the  provision  of  the  Act  that, 
all  such  goods  with  selvedges,  made  wholly  or  in  part  of 
other  materials,  or  with  threads  of  other  materials  intro- 
duced for  the  purpose  of  changing  the  classification,  should 
be  dutiable  at  the  higher  rate  of  all  wool  goods.  In  the 
articles  under  consideration  the  threads  which  had  been 
introduced  were  composed  partly  of  cotton  and  partly  of 
ivool,  which  the  Court  found  were  not  threads  of  ^ 'other 
materials"  (see  also  the  Dissenting  opinions  in  the  cases 
cited).  In  these  cases  the  Court  affirmed  the  right  of 
importers  to  conform  the  goods  to  a  lower  rather  than  a 
higher  rate  of  duty  ;  and  the  fact  that  they  adopted  a  very 
technical  device  to  escape  the  higher  rate  was  immaterial. 
In  the  case  of  In  re  Blumenthal  et  al.  (51  Fed.  Rep., 
76,  Circuit  Court,  affirmed  by  the  Circuit  Court  of  Appeals 
without  written  opinion.  See  also  T.  D.  I4282),  the  article 
was  small,  round,  highly  polished  disks  of  mother-of-pearl 
or  shell,  in  a  condition  to  be  used  as  buttons,  except  that 
they  were  not  pierced  with  holes  or  shanked  through  their 
centres.  This  article  was  held  not  to  be  dutiable  as  pearl 
buttons,  but  as  manufacture  of  pearl.  The  Court  said: 
''Now,  although  they  may  stop  short  of  being  complete 
buttons  by  a  very  small  measure,  that  circumstance  is  im- 
material; and  it  is  also  wholly  immaterial  with  what  in- 
tent the  process  of  their  manufacture  was  stopped  at  that 
point.  The  intent  of  the  importer  to  escape  the  tariff  rate 
upon  pearl  buttons  by  importing  them  in  this  stage  of 
manufacture  is  also  immaterial,  so  long  as  Congress  pro- 
vided that  goods  in  a  particular  condition  should  pay  a 
lower  rate  of  duty  than  goods  in  another.  It  was  and  is 
the  right  of  the  importer,  if  he  so  chooses,  to  put  his 
goods  into  such  condition  for  importation  here  as  will 
enable  him  to  get  them  in  at  the  lower  rate."  [The  Act 
of  August  28,  1894,  paragraph  316,  imposes  duty  on  pearl 
and  shell  buttons  wholly  or  partially  manufacttired.'] 

(20)  Specific  designation  prevails  over  general  terms.  (See 
also  Rule  6,  supra).  It  is  a  well  settled  rule  t\i2it general 
legislation  must  give  way  to  special  legislation  on  the  same 
subject,  whether  the  provisions   are   found    in   the   same 


RUI.KS   FOR   CLASSIFICATION.  327 

statute  or  in  different  statutes;  and  general  provisions  must 
be  interpreted  so  as  to  embrace  only  cases  to  which  the 
special  provisions  are  not  applicable,  although  the  general 
provisions  may  be  sufficiently  broad  to  comprehend  articles 
under  the  special  provisions.  And  the  rule  applies  as  well- 
to  statutes  reducing  duties  as  to  those  increasing  them. 
(Morius  vs.  Arthur,  95  U.  S.,  144;  Arthur  vs.  Lahey,  96 
U.  S.,  112;  Arthur  vs.  Rheims,  96  U.  S.,  143;  Robertson 
vs.  Glendenning,  132  U.  S.,  158;  American  Net  and  Twine 
Co.  vs.  Worthington,  141  U.  S.,  468;  Anold  vs.  U.  S  ,  147 
U.  S,,  497;  Magone  vs.  King,  C.  C  A.,  51  Fed.  Rep.,  526; 
U.  S.  vs.  Davis,  C.  C.  A.,  54  Fed.  Rep.,  147;  Bister  et  al. 
vs.  U.  S.,  C.  C.  A.,  59  Fed.  Rep.,  452;  T.  D.  4812;  G.  A. 
852,  2828,  2935,  2937,  2994.) 

(21)  The  phrase  "  not  otherwise  proyided  for."  The  rule 
of  law  is  that  where  two  provisions  of  a  tariff  act  apply  to 
an  imported  article,  the  first  of  which  provisions  is  quali- 
fied by  the  phrase  "  not  otherwise pj^ovided  for,''  while  the 
second  contains  no  such  qualifying  phrase,  the  article  is 
properly  dutiable  under  the  second  provision  and  must  be 
held  to  be  therein  "  otherwise  provided  for,"  so  as  to  take 
it  out  of  the  operation  of  the  first  provision  (pucker  vs. 
Magone,  87  Fed.  Rep.,  776;  Arthur  vs.  Victor,  127  U.  S., 
572,  followed  in  G   A.  2828,  3005). 

Tlie  phrase  ''not  otherwise  herein  provided  for,''  in  a 
section  in  a  customs  revenue  Act,  means  not  otherwise 
provided  for  in  that  Act  (Arthur  vs.  Victor,  supra,  affirmed 
Arthur  vs.  Butterfield,  i25U.  S.,  70). 

(22)  The  phrase  "of  similar  description,"  is  not  a  techni- 
cal or  commercial  term,  and  the  tariff  acts  do  not  contem- 
plate that  goods  classed  under  it  shall  be  in.  all  respects 
the  same  (Greenleaf  vs.  Goodrich,  loi  U.  S.,  278).  While 
it  might  be  competent  to  ask  merchants  and  importers 
what  the  words  '* goods  of  similar  description  to  delaines" 
were  commercially  understood  to  mean,  they  could  not  be 
asked  whether  in  their  opinion  the  goods  in  question  were 
of  similar  description  to  delaines  (Cadwalader  vs.  Zeh,  151 
U.  S,i77). 

(23)  The  word  •' articles"  must  be  taken  comprehensively 
and  cannot  be  restricted  to  articles  put  up  in  condition  for 
final  use,  but  embraces  as  well  things  manufactured  only 
in  part  or  not  at  all  (Junge  vs.  Hedden,  146  U.  S.,  239). 


NOTE. 


If  an  article  is  not  found  in  the  following  Schedule 
under  its  specific  name,  it  is  embraced  under  a  general 
provision  such  as  Clothing,  Jewelry,  Drugs,  Liquors,  Tan- 
ning, Dyeing,  Preparations,  &c. ;  or  under  the  material  of 
which  the  article  is  composed;  or  is  classified  under  Sec- 
tion 4  of  the  Tariff  Act  of  August  28,  1894  by  assimila- 
tion to  some  dutiable  article  enumerated  in  the  Act;  or 
under  Section  3  of  the  Act  as  an  unenumerated  article, 
raw  or  unmanufactured  or  manufactured  in  whole  or  in 
part. — 

Ske  Rules  for  the  Ci^assification  of  Merchan- 
dise, PAGES  311   TO  327. 


828 


SCHEDULE 

OF 

U.  S,  IMPORT  DUTIES 

UNDER  EXISTING  LAWS  AND  DECISIONS. 


Imported  Goods  and  Packages  must  be  Marked,  Stamped, 
Branded  or  Labeled,  as  provided  in  Section  5  of  the  Act  of  August 
28,1894. 

Articles  Imported  in  Glass  Bottles. — When  articles  are 
imported  in  Glass  Bottles,  the  bottles  pay  a  separate  duty, 
unless   specially   exempted.     See  title    "Bottles." 

Unusual  Coverings  pay  an  additional  duty.  See  Section  19  of 
the  Act  of  June  10,  1890. 

The  Decisions  referred  to  throughout  the  "Schedule"  are 
those  rendered  by  the  Treasury  Department  and  Board  of  Gen- 
eral Appraisers.     The  former  designated  "T.  D."  and  the  latter 

"G.  A." 

^-»"^ 

Paragraph  Rate  of 

Law,  1894.  Duty. 

497    Abaca  or  manilla,  unmanufactured  or  undressed free. 

615    Abelone  meat*  (T.  D.  9645) ,.free. 

Absinthe,  see  "Liquors." 
60  ' '  oil  of  (wormwood) 259^ 

Acacia  gum,  (gum  arable)  see  "Drugs." 
386  "        farneriana,  crude,  (T.  D.  4371) free. 

Academies,  articles  specially  imp't'd  for,  see  "Societies." 

310    Academy  board  (G.  A.  854) 20^ 

326^ Accordeons,  or  parts  of 25^ 

59  Acetanalid  (G.  A.  553) 25^ 

60  Acetate  of  ammonia 25^ 

60  "         "  baryta 25^ 

60     "    "  copper  (T.  D.  8593,  G.  A.  1861,  2341) 25^ 

60     "    "  iron 25^ 

49  "         "  lead,  brown per  lb.  i|^^ 

*  Shell  Fish  being  on  the  Free  List  without  limitation  as  to  con- 
dition, the  fact  that  the  meat  of  the  Abelone  has  undergone  a 
crude  preparation  for  table  use  does  not  subject  it  to  duty  (G. 
A.  146).  The  same  principle  was  held  as  to  Bauxite,  ground 
(T.  D.  9415);  Lobsters,  shelled,  in  vinegar  (T.  D.  7080);  Marsh 
mallow,  powdered  (T.  D.  3225);  Bismuth,  in  sticks  (T.  D. 
8868);  therefore  where  an  article  is  specified  in  the  free  list  with- 
out terms  of  limitation,  such  article  is  exempt  from  duty  irrespec- 
tive of  the  condition  in  which  it  may  be  imported  if  retaining  its 
commercial  designation  (T.  D.  9415,  G.  A.  1916,  2802). 


330 


U.  S.  IMPORT   DUTIES   UNDER 


Paragraph 
Law,  1894. 


Rate  of 
Duty. 


49 
60 
60 
60 
60 
60 
60 
60 
60 
363 

I 
363 
363 
363 

2 

14 

363 

3 
363 

4 
443 


443 
363 
363 
363 
363 
363 
363 
363 
443 
363 
363 
18 

I 

363 

363 

60 

363 
443 


Acetate —  Continued. 

"       of  lead,  white per  lb.  234;^ 

**   lime 25^ 

"        **   magnesia 25^ 

"        "   potash 25^ 

"        "   potassa 25^ 

"        "   soda,  crude  or  refined  (T.  D.  444) 25^ 

"        "   strontia 25^ 

"        "   zinc 25^ 

Acetone  (G.  A.  887)  classified  as  a  chemical  compound..  25^ 
Acids   used   for   medicinal,  chemical,  or   manufacturing 

purposes,  not  specially  provided  for  (G.  A.  2012). free. 
Acid,  acetic,  or  pyroligneous  (T.  D.  3964,  4378) 20^ 

arsenious free. 

batyric  (T.  D.  6353) free. 

benzoic free. 

boracic per  lb.  3<^ 

bromo  fluorescic  (T.  D.  7983,  9425,  G.  A.  154) 25^ 

carbolic  (T.  D.  2587,  6496)  (see  coal-tar  products) 
but  see  paragraph  443 free. 

chromic per  lb.  4'' 

chrysamic  (T.  D.  5147) free. 

citric 2$<fo 

coal-tar  product,  not  medicinal  or  colors  or  dyes, 
not  specially  provided  for  (G.  A.  2261,  2499,  2505, 
T.  D.  15553) free. 

cresotine  (G.  A.  1348) free. 

cresylic  (T.  D.  3980) free. 

gallic free. 

muriatic free. 

nitric free. 

nitro  picric  (T.  D.  9827) free. 

oxalic free. 

phosphoric free. 

phenyle  or  dead  oil  (T.  D.  5825,  G.  A.  2261) free. 

picric  (T.  D.  9827) free. 

pyrogallic free. 

pyrogallic,  so-called,  (extract  of  chestnut)  (T.  D. 
3412) 10^ 

pyroligneous  or  acetic  (T.  D.  3964,  4378) 20^ 

rosolic  (T.  D.  9827) free. 

salicylic  (T.  D.  5524) free. 

stibic  (white  oxide  of  antimony)  (T.  D.  9706) 25^ 

succinic free. 

sulphotoline  (G.  A.  2032) free. 

sulphuric  or  oil  of  vitriol,  see  "Sulphuric  acid" 

tannic per  lb.   6of 

tartaric 205^ 


•       EXISTING  IvAWS  AND  DECISIONS.  331 

Paragraph  Rate  of 

Ivaw,  1894,  Duty. 

Acid —  Continued. 
363        "      thymol  or  thymic  (T.  D.  8486) free. 

363  '*      valerianic  (T.  D.  6353) free. 

364  Aconite free . 

231     Acorns,      as     coffee      substitute,      prepared      (T.      D. 

9332) : .  per  lb.  I ^f 

365  "        raw,  dried  or  undried,  but  unground free. 

Actors,  arriving  in  the  U,  S.,  costumes,  scenery,  &c., 

of  (T.  D.  4721,  7321,  13632;  G.  A.  1990).     See 
par.  596. 

556    Adamantine  spar free. 

59    Adhesive  and  medicinal  plasters  (G.  A.  1187) 25^ 

felt,  see  "  Felt. 
Adianthum  (drug),  see  "Drugs." 

177     Adzes,  iron  or  steel 35^ 

§3    Agar-agar,  edible  (T.  D.  9048,  G.  A.  418) 20^ 

Agaric,  see  "Drugs." 
338    Agates*  are  precious  stones  when  manufactured,  cut  or 
polished  for  jewelry  (T.  D.  9057,  G.  A.  851, 
2141) 25^ 

366  Agate,  unmanufactured  (T.  D.  4842) free. 

86          ' '       manufactures  of,  not  decorated  (G.  A.  Mar.  19, 1895)  30^ 
86  "  "  "    decorated 40^ 

316  "      buttons,  commercially  known  as  such 25^ 

594  "      burnishers,  for  book  binders  (G.  A.  1989) free. 

336  "      set  as  jewelry  (T.  D.  7155) 35^ 

Agriculture,  Dept.  of,  articles  for,  see  "United  States." 

591     Agricultural  implements,  such  as  plows,  tooth  and  disk 

harrows,  harvesters,  reapers,  drills,  planters,  mowers, 

horserakes,  cultivators,  threshing  machines  and  cotton 

gins free. 

Provided,    That   all    articles    mentioned   above,    if 

imported   from   a  country  which  lays  an  import  duty 

on  like  articles  imported  from  the  United  States,  shall 

be  subject  to    the   duties   existing   prior  to  passage 

of  this  Act.f 

105     Alabaster,  manufactures   of,   or  of  which   alabaster   is 

component  material  of  chief  value  not  otherwise 

provided  for  (see  notes  to  Sec.  4,  Act  of  Aug.  28, 1894)  45^ 

(articles  composed  wholly  or  partly  of  alabaster  if  not 

*  Agate  balls,  claimed  to  be  used  for  ornamenting  the  handles 
of  umbrellas  and  parasols,  but  which  can  be  used  as  "toys," 
dutiable  at  25^  as  "  marbles  "(T.  D.  3264,  G.  A.  851).— Agates 
specially  imported  as  specimens  of  mineralogy  for  cabinets,  free 
(T.  D.  3800). 

f  Rates  of  duty  under  Act  of  Oct.  i,  1890,  if  wood  chief  value  35$^, 
if  metal  chief  value  45^. 

All  countries,  except  England,  impose  duties  on  agricultural 
implements  (T.  D.  15456). 


332  U.  S.  IMPORT   DUTIES  UNDER 

Paragraph  Rate  of 

I<aw,  1894.  Duty. 

Alabaster —  Continued. 

found  in  this  "schedule"  under  their  specific  names, 
are  classified  under  this  general  provision.) 

Alabaster  in  blocks  (T.  D.  10132),  as  building  stone,  see 
"  Stones." 
"  '        statuary,  see  "Art." 

Alba  canella  bark,  see  "Drugs." 

Albata,  see  "German  silver." 

367  Albumen  (T.  D.  9198) free 

308    Albums,  photograph,  autograph  and  scrap,  wholly  or 

partially  manufactured  (G.  A.  2121) 30^ 

237     Alcohol  (see  notes  to  liquors) per  proof  gal.  |i. 80 

"        for  societies,  see  "Societies." 

30  ' '        amylic  or  fusel  oil  (G.  A.  2065) 10^ 

7    Alcoholado,  as  toilet  water  (T.  D.  1718)  per  gall.  $2.00  and  50^ 
7    Alcoholic  compounds,  not  specially  provided  for,  (T.  D. 

9712,  G.  A.  1561,  2954).   . .  .per  gall.  I2.00  and  50^ 

7  "  essences  (T.  D.  6195) per  gall.  |2. 00  and  50^ 

"  liquors,  see  "Liquors." 

"  medicinal  preparations,  see  "Preparations." 

7  "  perfumery,  including  cologne  water  and  other 

toilet  waters  (T.  D.  7369,  9712;  G.  A.   1561, 

1837) per  gall.  I2.00  and  50^ 

Alcornoque,  (bark)  see  "Drugs." 
Ale,  malt,  see  "Liquors." 
Ale,  ginger,  see  "Ginger  Ale." 
§3    Ale,  hop-bitter,  non-alcoholic,  unmalted  (G.  A.  2940) —  20^ 
Alewives,  see  "Fish." 

368  Alizarine,  and  alizarine  colors  or  dyes,  natural  or  artifi- 

cial (T.  D.  4424,  G.  A.  2377) free, 

26  "         assistant,  or  soluble  oil,  or  oleate  of  soda,  or 

Turkey  red  oil  (G.  A.  1320) 30^ 

68    Alkaline     silicate,    or    silicate    of    soda    (T.    D.    4710, 

8781) per  lb.    Yi^ 

60  Alkalies,  alkaloids  and  all  combinations  of,  not  specially 

provided  for  (see  note  to  Preparations) 25^ 

Alkanet  root,  see  "Drugs." 

Alkekengi,  see  "Drugs." 

Alloys  of  metals,  pays  highest  rate  chargeable  on  any 

of  the  component  parts   of  chief  value  (T.   D.  3407, 

G.  A.  1533). 
Alloys  used  as  substitutes  for  steel  tools,  see  "Iron  and 

Steel,"  sub-title  ingots. 
Allspice,  as  pimento. 

61  Almond  paste  and  flour,  if  cosmetic  (T.  D.  9151) 40^ 

221  ^Almonds,  not    shelled    (including  bitter  almonds,  T.  D. 

6953.  9196) per  lb.    3<^ 


EXISTING  LAWS  AND  DECISIONS.  333 

Paragraph  Rate  of 

I,aw,  1894.  Duty. 

Almonds — Continued. 
221  "  clear,      shelled      (including     bitter,     T.     D. 

6953) per  lb.    5** 

x^Yz        "  bitter,  powdered  (T.  D.  8885) 10^ 

568  "  oil  of  (T.  D.  6545)-. free. 

Aloes,  crude,  see  "Drugs." 
Alpaca,  hair  of,  unmanufactured,  see  "Wool." 
"  "      manufactured,  see  "Woolens." 

Alpacas,  as  woolens,  see  "Woolen  dress  goods." 
Altars  and  altar  desks  for  churches,  dutiable  according 
to  material  of  chief  value  (T.  D.  7229,  8049). 

550    Althea  root,  crude  (T.  D.  6788) free. 

8    Alumina,    alum,    alum    cake,   patent    alum,   alum'inous 

cake per  lb.    jV 

8    Alum,  in  crystals  or  ground per  lb.   ^-^f 

8    Alumina,hydrateof,  or  refined  Bauxite  (G.  A.  3004)  per  lb.    yV 

8  "         sulphate  of. per  lb.    ^V 

177  Aluminum,  articles,  manfactures,  or  wares,  not  specially 
provided  for,  composed  wholly  or  in  part 
of,  whether  wholly  or  partly  manufactured 
(see  notes  to  Section  4,  Act  of  Aug.  28, 1894).  35^ 
(articles  composed  wholly  or  partly  of  alumi- 
num if  not  found  in  this  "  Schedule  "  under 
their  specific  names  are  classified  under 
this  general  provision.) 
157  "  in  crude  form,  alloys  of  any  kind  in  which 

aluminum   is  the   component   material  of 

chief  value  (T.  D.  3770) per  lb.  io,<^ 

160  "  powder  (G.  A.  1036) 40^ 

157  "  unmanufactured,  in  slabs,  sheets,  &c.  (T.  D. 

5298) per  lb.  \of 

160  "  in  leaf 40$^ 

369    Amber,  unmanufactured,  or  crude  gum  (T.  D.  8825,  G. 

A.  1518) free. 

351  "         all  manufactures  of,  or  of  which  amber  is  com- 

ponent material  of  chief  value,  not  specially 
provided   for  (see  notes  to  Section  4,  Act  of 

Aug.  28,  1894) 25^ 

(articles  composed  wholly  or  partly  of  amber  if 
not  found  in  this   "Schedule"  under  their 
specific  names  are  classified  under  this  general 
provision.) 
568  "         oil free. 

369  Amberine  and  ambroid,  as  crude  amber  (G.  A.  1518) free. 

370  Ambergris free. 

568  "  oil,  crude  and  rectified free. 


334  U.  S.  IMPORT   DUTIES  UNDER 

Paragraph  Rate  of 

Law,  1894.  Duty. 

American  artists,  see  "Art." 
583            "           citizens,  dying  abroad,  personal  and  house- 
hold effects  of,  not  merchandise free. 

"  fisheries,  see  "Fisheries." 

"  manufactures    and    products,    returned,    see 

"United  States  products  returned." 
"  vessels,  construction  and  repairs,  see  "Ves- 

sels." 
Amethysts,  see  "Precious  Stones." 

60    Ammonia,  acetate  of 25^ 

67  "  alkali  (T.  D.  9326)  as  soda  ash per  lb.  X^ 

60  "  anhydrous,  liquified  by  pressure 25^ 

60  ' '  aqua  or  water  of 25^ 

8}4        "  carbonate  of  (T.  D.  7381) 20^ 

S}4        "  muriate  of,  or  sal-ammoniac iq% 

S}4        "  sulphate  of  (G.  A.  2658) 20^ 

Ammoniac  gum,  see  "Drugs." 
17     Amyl  acetic,  amyl  butyric,  amyl  valerian,  and  amyl  of 

oxide  (T.  D.  1129,  8881,  9205;  G.  A.  1939) per  lb.  |i 

30    Amylic  alcohol,  or  fusel  oil  (G.  A.  2065) 105^ 

619    Anatomy,  preparations  of,  and  skeletons .free. 

"  preparations   of,    imitations   of,   dutiable    ac- 

cording to  the  material  of  chief  value  (T.  D. 
3831,  10184). 

126     Anchors  or  parts  of,  iron  or  steel per  lb.  ijV 

no  "        old  and  broken,  unfit  for  use,  as  scrap  iron  (T. 

D.  365) per  ton  $4 

Anchovies,  see  "Fish." 

211     Anchovy  sauce  and  paste  (G.  A.  2273,  T.  D.  14906) 205^ 

134    Andirons,  cast  iron per  lb,  y^j,^ 

177  ' '         brass  or  bronze 35^ 

470    Angelica  root,  crude free. 

16 j4        "  '*     otherwise  than  crude 10% 

60  "         oil  (T.  D.  8992) 25^ 

113    Angles,  iron  or  steel  (T.  D.  8634) per  lb.  j%f 

571     Angola  weed  (orchil) free. 

Angora  goat  skins,  with  wool  on,  as  fur  skins  (G.  A.  2880). 
"        goats,  see  "Animals." 

383    Aniline,  arseniate  of free. 

14  "         colors  or  dyes  (coal   tar  product)  (T.  D.  2811, 

9766) 25% 

443  "         dimethyl  (T.  D.  13410,  G.  A.  1873) free. 

568  "         oil  (T.  D.  5538,  9487,  G.  A.  2789) free. 

14  "         paste  (T.  D.  2810),  coal  tar  color 25^ 

443  "         residuum  (T.  D.  4076) free. 

372  "         salts free. 

408    Animalcarbon,fitonlyforfertilizingpurposes(G.  A.2422)  free. 
60  "       oils 25% 


EXISTING  LAWS  AND  DECISIONS.  335 

Paragraph  Rate  of 

Law,  1S94.  Duty. 

Animals: 

189        all  live  animals,  not  specially  provided  for  (T.  D.  15434)-  20^ 

401        birds,  and  land  and  water  fowls,  except  poultry  (G.  A. 

412,  1916) free. 

carcasses  of,  dressed  for  food,  see  *'  Meats." 
integuments  of,  see  "  Bladders." 

505        portions  of,  for  glue  stock free. 

374  wild,  intended  for  exhibition  in  zoological  collections  for 
scientific  and  educational  purposes,  and  not  for  sale 
or  profit* free. 

374  brought  into  the  United  States  temporarily  for  a  period 
not  exceeding  six  months,  for  the  purpose  of  exhi- 
bition or  competition  for  prizes  off"ered  by  any  agricul- 
tural or  racing  associations;  but  a  bond  shall  be  given 
in  accordance  with  the  regulationsf  (T.  D.  13024, 
13252,   13084,  14595) free- 

373  imported  specially  for  breeding  purposes,  provided 
such  animals  shall  be  pure  bred  of  a  recognized 
breed,  and  duly  registered  in  the  book  of  record  es- 
tablished for  that  breed.  And  the  Secretary  of  the 
Treasury  may  prescribe  such  additional  regulations 
as  may  be  required  for  the  strict  enforcement  of  this 
provision^ free. 

*  Free  entry  of  wild  animals  for  exhibition,  etc.,  will  only  be 
allowed  upon  affidavit  of  principal  officers  of  the  society  showing 
that  the  animals  are  specially  imported  and  are  not  for  sale.  Such 
animals  intended  for  circuses,  menageries  and  similar  institutions, 
will  be  dutiable  (T.  D.  10305;  G.  A.  2426). 

f  The  provisions  of  paragraph  374  does  not  allow  horses  to  be  im- 
ported for  the  purposes  of  training  (T.  D.  8627),  except  for  certain 
race  meeting  held  within  the  six  months  (T.  D.  14595);  or  perform- 
ing horses  for  exhibition  (T.  D.  10814,  G.  A.  1957). 

Animals  for  exhibition  need  not  be  accompanied  by  their  owners 
(T.  D.  1665). 

:}:Under  the  present  act  the  Secretary  is  allowed  more  latitude  in 
regulating  the  admission  of  animals  for  breeding  purposes  than 
existed  under  the  Act  of  October  i,  1890;  as  many  of  the  regu- 
lations under  that  act  may  be  adopted,  a  list  is  herewith  given 
(T.  D.  10305,  10595,   1 1523,  1 1964,  12479,   13562,  13604,   13606,   13862). 

If  no  book  of  record  exists  for  a  particular  breed,  although  pure 
bred,  the  animals  cannot  be  admitted  free  of  duty  (T.  D.  10718, 
1 1054).  A  Trotter's  register  is  not  a  book  of  record  as  to  breed 
(T.  D.  10840,  II 192). 

Books  of  Record  are  cited  in  the  following  decisions:  horses 
10688,  11517,  I 161 I,  12016,  12734,  13029,  13134,  13390,  13408,  13846, 
13862,  13993,  14990,  15427;  sheep,  10688,  11611,  12734,  12900,  13470, 
13846;  cattle,  asses  and  swine,  10688, 11611,  12734,  13846,  14976,  15539, 
and  dogs,  12734,  13141,  13846,  14038. 

Animals  otherwise  entitled  to  free  entry  are  not  excluded 
because  intended  for  sale,  or  because  the  animals  are  too  young 
to  be  physically  qualified  for  breeding  purposes  when  imported 
(T.  D.  5556,  8356,  8470). 


336  U.  S    IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

Law,  1894.  Duty. 

Animals . —  Continued. 

374  teams  of,  including  their  harness  and  tackle  and  the 

vehicles  or  wagons,  actually  owned  by  persons  emi- 
grating from  foreign  countries  to  the  United  States 
with  their  families,  and  in  actual  use  for  the  pur- 
pose of  such  emigration,  shall  also  be  admitted 
under  such  regulations  as  the  Secretary  of  the 
Treasury  may  prescribe,*  (T.  D.  2388,  2403,  2439, 
2553,  2724,  2741,  2822,  4902,  5238,  10834,  1 1759,  13027, 
G.  A.  1507) free. 

373  cattle,  horses,  sheep,  or  other  domestic  animals  which 
have  strayed  across  the  boundary  line  into  any 
foreign  country,  or  have  been  or  may  be  driven 
across  such  boundary  line  by  the  owner  for  pastur- 
age purposes,  together  with  their  increase,  may  be 
brought  back  to  the  United  States,  under  regula- 
tions to  be  prescribed  by  the  Secretary  of  the 
Treasury.  (Reg.  in  T.  D.  12260,  15534,  15574,  G.  A. 
2958,  April  I,  1895.) free. 

470    Aninie,  gum,  (T.  D.  2907)  crude free. 

i^Yz       ""  "      otherwise  than  crude 10^ 

611     Anise  seed free. 

568    Anise  or  anise  seed  oil free. 

375  Annato,  roucou,  rocoa,  or  Orleans,  and  all  extracts  of.,  .free. 
14  "         extract,  so  called  (T.  D.  9240,  2811,  G.  A.  2254).  25^ 

470  ' '         seed free. 

Anodynes,  see  "Preparations." 
568    Anthoss  or  rosemary  oil free. 

*The  provision  relating  to  immigrants  is  carried  out  with  great 
liberality  towards  bona  fide  immigrants,  and  teams  of  animals, 
without  regard  to  number,  are  admitted  free,  where  the  collector 
is  satisfied  that  they  are  in  actual  use  for  the  purpose  of  immigra- 
tion (T.  D.  7562,  8757),  irrespective  of  the  time  of  the  arrival  of  the 
owner  (T.  D.  11178). 

A  person  after  having  immigrated  to  this  country  and  entered 
and  worked  on  a  homestead,  cannot  a  year  afterwards  go  back, 
iand  return  with  a  team  or  other  articles  free,  as  the  property  of 
an  immigrant  (T.  D.  4136,  4249).  But  a  person  after  building  a 
home  may  return  to  the  foreign  country  and  bring  his  family  and 
be  entitled  to  enter  his  effects  free  (T.  D.  7805,  8270). 

"Actual  use  for  immigration"  means  such  as  was  necessary  to 
enable  the  immigrant,  or  his  family,  or  his  effects,  to  reach  a  rail- 
road car  or  boat  to  cross  the  boundary  and  for  travelling  after- 
wards to  any  part  of  the  United  States  (T.  D.  2056),  and  a  tem- 
porary shipment  of  animals  by  railroad  in  the  course  of  the 
journey  does  not  deprive  them  of  free  entry  (T.  D.  3143). 

An  immigrant  is  defined  as  "  one  who  immigrates  or  removes 
into  a  country  with  the  intention  of  fixing  his  residence  there,  or 
arrives  with  the  intention  of  remaining,"  and  so  a  person  after  a 
residence  in  the  United  States  may  go  back  to  the  foreign  country 
and  remain  several  years  and  return  with  his  effects  free  (T.  D. 
3666).  See  Customs  Reg.  1892,  Art.  341.  For  immigrant's  effects, 
see  "Effects." 


EXISTING  IvAWS  AND  DECISIONS.  387 

Paragraph  Rate  of 

I,aw,  1894.  Duty. 

376    Antimony  ore,  crude  sulphite  of  (T.  D.  5473) free. 

§3  "  "     ground  (G.  A.  1910) 20^ 

376  "  as  regulus  or  metal  (G.  A.  463). free. 

59  "  tartrate  of  (tartar  emetic) 25^ 

"  in  other  forms,  see  "  Minerals  "and  "Prepara- 

tions." 

60  "  white  oxide  of  (T.  D.  9706) , 25^ 

60  "  stilphate  of  (T.  D.  7952) 25^ 

44    Antioxide,  as  varnish  (T.  D.  7598) 25^ 

60     Antique  oil 25^ 

426  Antiquities,  but  the  term  "antiquities"  as  used  in  this 
act  shall  include  only  such  articles  as  are  suitable  for 
souvenirs  or  cabinet  collections,  and  which  shall  have 
been  produced  at  any  period  prior  to  the  year  1700.* 

(T.  D.  9383,  12072) free. 

Antiquities,  copies  of,  for  exhibition,  see  "Art." 

471     Ant's  eggs,  baked  (T.  D.  4157) free. 

128  Anvils,  iron  or  steel,  or  of  iron  and  steel  combined,  by 
whatever  process  made,  or  in  whatever  stage  of  manu- 
facture (G.  A.  2928) per  lb.  134:^ 

377  Apatite,  (rock  phosphate,)  (T.  D.  461 1) free. 

Apollinaris  water,  see  "  Mineral  Waters." 

535    Apparatus,  life  saving,  specially  imported  by  societies,  .free. 
"  scientific  or  philosophical  (dutiable  accord- 

ing to  material  of  chief  value). 
"  philosophical   and    scientific,    specially   im- 

portedforsocieties&schools,see"Societies." 
"  of  platinum,  see  "  Platinum." 

Apparel,  wearing,  see  "  Clothing"  and  "  Effects." 

213    Apple  butter 20^ 

213    Apples,  green  or  ripe 20^ 

213  "        canned  (G.  A.  1085) 20^ 

213  "        dried,  desicated,  evaporated,  or  prepared  in  any 

manner,  not  otherwise  provided  for 20^ 

218  "        preserved  in  sugar  (G.  A.  2911) 30^ 

*i.  The  statute  which  speaks  of  articles  as  suitable  for  cabinet 
collections  does  not  imply  that  they  must  be  kept  in  the  drawers  of 
a  chest  or  on  the  shelves  of  a  case.  A  cabinet  may  be  a  room 
set  apart  and  devoted  to  the  preservation  of  articles  of  antiquity 
(T.  D.  14007,  citing  in  extenso.  In  re.  Stern  Circuit  Court  of 
Appeals,  49  Fed.  Rep.  730)  (G.  A.  855). 

2.  Articles  are  not  excluded  because  they  may  be  serviceable 
to  some  extent  for  utilitarian  purposes,  provided  they  are  valuable 
chiefly  on  account  of  their  antiquity  (G.  A.  2294). 

3.  The  fact  that  antiquities  are  imported  for  sale  does  not  ex- 
clude them  from  free  entry  (G.  A.  1680,  T.  D.  11805). 

4.  Articles  as  are  suitable  for  souvenirs,  are  articles  commonly 
recognized  as  keepsakes  or  remembrances  (G.  A.  883). 

5.  Frames  which  are  not  antique,  accompanying  antique  paint- 
ings, are  dutiable  (G.  A.  1408). 


338  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

Law,  1894.  Duty. 

470    Apricot  kernels  (G.  A.  2257) free. 

Aprons,  see  "Clothing." 

60  Aqua-ammonia  or  water  of  ammonia 25^ 

363    Aqua  fortis  (nitric  acid) free. 

470    Arabic  gum,  crude free. 

i6}4      "  "      otherwise  than  crude 10^ 

Archil,  see  "Orchil" 

380  Argal  or  argol  or  crude  tartar  (T.  D.  570) free. 

74        "      partly  refined,  including  lees  crystals  (T.  D.  2489).  20^ 

Argentine,  see  "German  Silver." 

556    Armenia  bole,  crude  (T.  D.  3342) free. 

Armors,  dutiable  acording  to  the  material  of  chief  value 
(T.  D.  1700,  2735). 

61  Aromatic  cachous  (toilet)  (T.  D.  9132) 40^ 

Arrack,  see  "Liquors." 

302    Arrasene  (T.  D.  7924) 45^ 

381  Arrow  root,  raw  or  unmanufactured  (G.  A.  533) free. 

383    Arseniate  of  aniline free. 

60  "  of  soda 25^ 

382  Arsenic free . 

382  ' '      sulphide  of,  or  orpiment free. 

444  "       metallic,  cobalt free. 

363    Arsenious  acid free. 

Art,  works  of, 
686  works  of  art,  the  production  of  American  artists, 

residing  temporarily  abroad* free. 


1.  *The  productions  of  American  artists  abroad,  to  be  entitled 
to  free  entry,  must  ra?tk  as  works  of  art^  and  are  not  confined  to 
any  particular  purpose  of  importation  (T.  D.  10012,  G.  A.  1711,  T. 
D.  15292). 

2.  Citizenship  is  not  a  prerequisite  in  order  to  prove  that  a 
person  is  an  American  Artist  for  the  purposes  of  this  paragraph. 
Long  residence  in  the  United  States  and  the  pursuit  of  the  voca- 
tion here,  entitles  a  person  to  rank  as  an  American  Artist  (T.  D. 
6883,  12274). 

3.  If  an  American  Artist  sends  abroad  a  model  prepared  by 
him  with  directions  for  execution  of  a  statue,  the  statue  is  dutiable 
(T.  D.  9730,  9809)  but  if  the  artist  goes  abroad  and  superintends 
the  execution  then  it  is  entitled  to  free  entry  (T.  D.  12266,  G.  A. 
1694). 

4.  A  portrait  painted  on  a  porcelain  plaque  or  slab  by  an 
American  Artist  abroad  was  held  entitled  to  free  entry  (T.  D. 
10012). 

5.  Etchings,  drawings  and  sketches,  the  work  of  an  American 
Artist  abroad,  are  entitled  to  free  entry  as  "  works  of  art"  (T.  D. 
4748,  1 1446). 

6.  Designs   and   engravings   on   wood   executed    by   American 


EXISTING  LAWS  AND  DECISIONS.  339 

Paragraph  •  Rate  of 

Law,  1894.  Duty. 

Art,  works  oi— Continued. 

686  works  of  art,  including  pictorial   paintings   on  glass, 

imported  expressly  for  presentation  to  a  national  in- 
stitution, or  to  any  State  or  municipal  corporation, 
or  incorporated  religious  society,  college,  or  other 
public  institution,  including  stained  or  painted  win- 
dow glass  or  stained  or  painted  glass  windows;  but 
such  exemption  shall  be  subject  to  such  regulations 
as  the  Secretary  of  the  Treasury  may  prescribe* free. 

687  works   of   art,    drawings,    engravings,    photographic 

pictures,  and  philosophical  and  scientific  apparatus 
brought  by  professional  artists,  lecturers,  or  scien- 
tists arriving  from  abroad  for  use  by  them  tempo- 
rarily for  exhibition  and  in  illustration,  promotion, 
and  encouragement  of  art,  science,  or  industry  in 
the  United  States,  and  not  for  sale,  and  photo- 
graphic pictures,  imported  for  exhibition  by  any 
association  established  in  good  faith  and  duly  au- 
thorized under  the  laws  of  the  United  States,  or  of 
any  State,  expressly  and  solely  for  the  promotion  and 
encouragement  of  science,  aft,  or  industry,  and  not 

Artists  abroad,  are  not  classed  as  "works  of  art"  and  not  free 
(T.  D.  2468,  10061). 

7.  Frames  on  paintings  by  American  Artists  are  dutiable  (T. 
D.  12411). 

8.  Articles  of  earthenware  of  foreign  manufacture,  such  as 
plates,  dishes,  vases,  bottles,  etc.,  decorated  by  an  American 
Artist  in  a  manner  usual  to  ordinary  decorated  earthenware,  are 
not  entitled  to  free  entry  as  "  works  of  art "  (T.  D.  7580). 

9.  Copies  made  by  aliens  are  not  entitled  to  free  entry, 
although  the  original  work  of  art  was  made  by  an  American  Artist 
abroad  (T.  D.  2318,  3452). 

10.  Replicas  made  from  a  model  by  the  artist  abroad  are  free 
(G.  A.  1694). 

11.  Negatives  by  amateur  photographers  are  not  free  (G.  A.  944). 

12.  See  Customs  Reg.,  Art.  352,  and  T.  D.  12480,  15540. 

Notes  to  Paragraph  686. 

1.  *  Blocks  0/  marble  pr^SQ^nted  to  a  municipal  corporation  in- 
tended for  decoration  of  a  park  not  free  (T.  D.  7500). 

2.  Par.  686  does  not  by  implication  limit  the  free  entry  of  works 
of  art  to  articles  bearing  a  similitude  to  paintings  and  statuary; 
but  is  broad  enough  to  cover  any  article  that  ranks  as  a  work  of 
art  intended  for  presentation  as  therein  named.  Marble  altars 
are  oftentimes  works  of  art  (G.  A.  1762,  2466). 

3.  Examples  of  articles  held  to  be  free  if  "works  of  art"  when 
"imported  expressly  for  presentation,  etc." — Lamp  or  vessel  for 
the  sanctuary  artistically  designed  and  executed  (T.  D.  7753). 
Altar  candlesticks  (T.  D.  8976,  G.  A.  1440).  Pictures  printed  on 
metal  (T.  D.  8979).  Engravings  (G.  A.  732).  ^^  Pictorial  paintings 
on  glass''  to  be  hung  in  front  of  a  window  (T.  D. 10374). 

Examples  of  articles  not  free,  not  ranking  as  "works  of  art:" 
A  memorial  tablet,  of  elaborately  engraved  metal,  for  a  church 
(T.  D.  7718).     Articles   forming   a   complete  altar,  some  portion 


340  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  *  Rate  of 

I«aw,  1894.  Duty. 

Art,  works  o(— Continued. 

intended  for  sale,  shall  be  admitted  free  of  duty, 
under  such  regulations  as  the  Secretary  of  the 
Treasury  shall  prescribe;  but  bonds  shall  be  given 
for  the  payment  to  the  United  States  of  such  duties 
as  may  be  imposed  by  law  upon  any  and  all  of 
such  articles  as  shall  not  be  exported  within  six 
months  after  such  importation:  Provided,  That  the 
Secretary  of  the  Treasury  may,  in  his  discretion, 
extend  such  period  for  a  further  term  of  six  months 
in  cases  where  applications  therefor  shall  be  made. 

(see  proviso  to  paragraph  688)* free. 

688  works  of  art,  collections  in  illustration  of  the  progress 
of  the  arts,  science,  or  manufactures,  photographs, 
works  in  terra  cotta,  parian,  pottery,  or  porcelain, 
and  artistic  copies  of  antiquities  in  metal  or  other 
material,  hereafter  imported  in  good  faith  for  perma- 
nent exhibition  at  a  fixed  place  by  any  society  or 
institution  established  for  the  encouragement  of  the 
arts  or  of  science,  and  all  like  articles  imported  in 
good  faith  by  any  s'ociety  or  association  for  the  pur- 
pose of  erecting  a  public  monument,  and  not  intended 
for  sale,  nor  for  any  other  purpose  than  herein 
expressed;  but  bonds  shall  be  given  under  such  rules 
and  regulations  as  the  Secretary  of  the  Treasury  may 
prescribe,  for  the  payment  of  lawful  duties  which 
may  accrue  should  any  of  the  article  aforesaid  be 
sold,  transferred,  or  used  contrary  to  this  provision, 
and  such  articles  shall  be  subject  at  any  time,  to 
examination  and  inspection  by  the  proper  officers 


Notes  to  Paragraph  686 — Continued. 

consisting  of  carved  woodwork  (T.  D.  9356).     Bronze  castings  for 

churches  (G.  A.  1704).     Brass  lecturn  (G.  A.  1282). 

4.  The  articles  must  be  imported  expressly  ior presentation,  but 
if  the  articles  are  imported  by  the  association  they  are  dutiable 
(T.  D.  15433). 

5.  See  Customs  Reg.  1892,  Articles  352  and  601,  and  T.  D.  15540. 

Notes  to  Paragraph  687. 

1.  *When  articles  are  admitted  to  entry  under  paragraphs  687 
and  688,  they  should  be  carefully  examined  at  the  time  of  importa- 
tion, duly  appraised  and  the  duties  ascertained,  in  order  that,  in 
case  the  conditions  of  the  bond  are  broken  by  the  sale,  transfer, 
or  disposition  of  the  articles,  the  interests  of  the  revenue  may  be 
properly  protected  (T.  D,  3128,  8206,  8417,  8849). 

2.  The  authority  of  the  Secretary  of  the  Treasury,  to  extend 
bonds  under  this  paragraph,  is  limited  to  one  extension  of  six 
months,  the  purpose  being  to  allow  such  exhibition  for  one  year 
only  (T.  D.  10617). 

See  also  notes  to  paragraph  688,  next  page,  and  Customs  Reg. 
of  1892,  Art.  347. 


EXISTING  LAWS  AND  DECISIONS.  341 

Paragraph  Rate  ot 

I^aw,  1894.  Duty. 

Art,  works  of — Continued. 

of  the  customs:  Provided,  That  the  privileges  of 
this  and  the  preceding  section  shall  not  be  allowed 
to  associations  or  corporations  engaged  in  or  con- 
nected with   business  of  a  private  or  commercial 

character* .free. 

works   of  art    specially   imported    for    societies   or 
schools,  see  ''Societies." 

384  art  educational  stops,  composed  of  glass  and  metal 

and  valued  at  not  over  6  cts,  per  gross free. 

575  paintings  in  oil  or  water  colorsf,  original  drawings 

and  sketches,  and  artists'  proofs  of  etchings  and 
engravings,  not  otherwise  provided  for,  and  the 
word  "painting"  as  used  in  this  act  shall  not  be 

Notes  to  Paragraph  688. 

*i.  The  privilege  does  not  extend  to  so-called  art  associations 
which  import  articles  for  exhibition  and  sale,  and  re-export  any 
which  are  found  unsaleable  (T.  D.  7879,  10027);  or  to  high-schools 
(T.  D.  II 108);  or  to  individuals  for  exhibition  in  their  private  resi- 
dences (G.  A.  754);  societies  incorporated  under  foreign  laws  (T. 
D.  13102);  "Art  Companies"  connected  through  its  incorporators 
with  a  commercial  house  (G.  A.  584);  private  museums  (G.  A.  754). 

2.  Associations  which  award  prizes  to  American  Artists,  and  the 
prominent  feature  of  their  exhibitions  is  to  encourage  the  fine  arts, 
are  of  the  class  enumerated  in  this  paragraph  (T.  D.  10027). 

3.  Articles  of  terra  cotta,  porcelain,  etc.  imported  by  an  indi- 
vidual for  presentation  to  an  association,  are  not  entitled  to  free 
entry  unless  the  articles  are  made  the  property  of  such  association 
before  entry  (T.  D.  3664). 

4.  The  production  oi  a.  foreign  artist  cannot  be  admitted  free  for 
exhibition  in  the  artists'  studio  (T.  D.  7316).  (Paintings  and 
Statuary  are  free  eo  nomine.) 

5.  Articles  cannot  be  withdrawn  from  bonded  warehouse  and 
placed  upon  temporary  exhibition  without  payment  of  duty,  unles 
the  place  of  exhibition  is  bonded  (T.  D.  9011). 

6.  Th.Q  frames,  if  usual  and  ordinary  kind  incident  to  the  paint- 
ing, are  also  free  (T.  D.  8566,  8589),  and  where  the  frame  arrives 
by  accident  or  mistake  at  a  different  time  from  the  painting,  the 
unity  of  the  importation  is  not  destroyed  (G.  A.  963,  decided  under 
paragraph  677,  Act  Oct.  i,  1890,  now  paragraph  585  of  the  present 
Act). 

7.  Articles  imported  for  the  purpose  of  erecting  a  monument 
must  come  within  the  term  "works  of  art,"  or  be  similar  to  those 
articles  enumerated  in  the  statute  (T.  D.  3999). 

8.  A  statue  to  form  part  of  a  monument  or  memorial  (T.  D.  9809), 
casts,  designs  (T.  D.  8540)  and  models  (T.  D.  10023)  for  monuments 
are  admitted  free. 

9.  A  university  having  a  museum  for  permanent  exhibition  con- 
nected therewith,  entitled  to  the  privilege  of  this  paragraph  (G. 
A.  2028). 

10.  See  also  notes  to  paragraph  687,  on  foregoing  page,  and 
Customs  Reg.  of  1892,  Articles  346,  347  and  601. 

Notes  to  Paragraph  575. 

fi.  Paintings.  There  is  no  requirement  that  the /»a/«/'/«^^  pro- 
vided for  in  this  paragraph  should  be  the  production  of  profes- 


342  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  ol 

l,aw,  1894.  Duty. 

Art,  works  oi^  Continued. 

understood  to  include  such  as  are  made  wholly  or 
in  part  by  stenciling  or  other  mechanical  process 

(G.  A.  2501,  2544,  2554,  2926) free. 

frames   for   paintings,    dutiable   according   to   the 
material  of  chief  value  (G.  A.  1408). 
575  statuary,*  but  the  term  "statuary"  as  herein  used 

shall  be  understood  to  include  only  professional 
productions — whether  round  or  in  relief,  in  mar- 
ble, stone,  alabaster,  wood  or  metal,  of  a  statuary 

or  sculptor free 

198    Artichokes, vegetables  (T.  D.  9188)  prepared  or  preserved.  30^ 
89     Artificial  eyes,  glass 40^ 

sional  artists,  rising  to  the  dignity  of  works  of  art,  or  should  be 
accompanied  with  artists'  certificates  (T.  D.  9161,  G.  A.  782). 

2.  The  Following  Have  Been  Classified  as  Paintings 
under  former  laws  and  are  paintings  under  the  present  law,  pro- 
vided such  are  not  made  wholly  or  in  part  by  stenciling  or  other 
mechanical  process:  Paintings  on  glass  of  artistic  skill,  generally 
used  for  chancel  windows  (T.  D.  3142,  3369, 9428).  Paintings  on  ivory 
(T.  D.  2037,  5540;  G.  A.  742)  on  leather  (T.  D.  3037),  on  shells  (G.  A. 
782),  on  copper  (G.  A.  1172),  on  metal  (T.  D.  6216),  on  gelatine  (G. 
A.  1572),  on  enameled  copper-plates  (G.  A.  2194).  Pen  and  ink 
sketches  (G.  A.  1679).  Hand  painted  paper  hangings  (G.  A.  1968). 
Portraits  in  crayon  (T.  D.  3825),  in  pastel  (T.  D.  9580).  Theatrical 
scenery  (T.  D.  9161).  Designs  in  colors  by  artists  to  be  used  as 
wall  decorations  (T.  D.  2679,  2760).  Oil  paintings  of  artistic  skill 
on  silk  for  wall  hangings  (T.  D.  5475),  on  porcelain,  and  not 
commercially  known  as  a  plaque  (G.  A.  1579,  1768;  T.  D.  13648), 
Articles  which  are  in  fact  china-ware,  do  not  change  their  character 
by  being  decorated  by  paintings,  but  small  pieces  of  porcelain  to 
be  used  as  house  ornaments,  or  to  be  worn  on  the  person,  painted 
by  hand,  do  not  become  decorated  china-ware,  but  are  classed  as 
paintings  (T.  D.  4814,  citing  opinion  U.  S.  Supreme  Court,  Arthur 
vs.  Jacoby,  103  U.  S.  677;  also  T.  D.  7580,  9037,  G.  A.  2976).  Hand 
paintings  subsequently  glazed  and  fired  may  possibly  be  excluded 
from  classification  as  "paintings"  by  the  proviso  in  paragraph  575 
(see  G.  A.  2963). 

3.  The  Following  Have  Been  Classified  as  Not  Paint- 
ings :  Articles  o{  chinaware,  although  painted  or  decorated,  still 
remain  "chinaware  "  (T.  D.  3446,  4103,  4563,  4814,  G.  A.  1981,  2976). 
Painted  glass  windows  (G.  A.  2976,  citing  U.  S.  vs.  Perry,  146  U.  S. 
71).  Photographs  and  photographic  lantern  slides  (T.  D.  2633). 
Photographic  backgrounds  in  black  and  white  (T.  D.  9531).  Em- 
bossed leather  tinted  (T.  D.  3668).  Paintings  on  paper  to  be  used 
for  fans  (T.  D.  3807).  Painted  wall  papers  and  worsted  fire  screens 
(T.  D.  4437,  6047).  Paintings  on  metal  and  enameled  (G.  A.  825, 
1688)  on  wood  panels  for  furniture  (G.  A.  1685).  Photographs  on 
glass  and  photographs  painted  (G.  A.  2926,  2941).  Lithographic 
prints,  painted  over  in  oil  colors  (G.  A.  2942).  Furniture  with 
panels  painted  in  oil  or  water  colors  (G.  A.  2976). 

*i.  The  Term  Statuary  must  be  confined  in  its  applica- 
tion to  representations  of  man  or  animals,  and  is  not  applicable  to 
representations  of  inanimate  objects  (T.  D.  4240,  G.  A.  2016). 

2.  The  word  professional  is  used  to  distinguish  between  the  work 
of  artists  and  that  of  mechanics  or  artisans,  and  is  intended  as  a 


EXISTING  LA.WS  AND  DECISIONS.  343 

Paragraph  Rate  of 

I,aw,  1894.  Duty. 

328  Artificial  or  ornamental  feathers,  fruits,  grains,  leaves, 
flowers,  and  stems,  or  parts  thereof,  of  whatever 
material  composed,  suitable  for  millinery  use,  not  spe- 
cially provided  for  (T.  D.  4854,  5251,  5366,  5471,  6216, 
6230,  7207,  7225,  7595,  8385,  8577,  8919,  8931,  9015,  9469, 

G.  A.  540,  661,  1351,  2428,  2444,  2557,  2599) :  35^ 

Same  not  designed  or  suitable  for  millinery  purposes 
dutiable  according  to  material  of  chief  value  (G.  A. 
347,  1330,  2177,  2567). 
Artificial  teeth,  dutiable  according  to  material  of  chief 

value. 
Artists'  colors  in  tubes,  see  "Paints." 

388    Asbestos,  unmanufactured  (G.  A,  819) free. 

351  "  all  manufactures  of,  or  of  which  asbestos  is 

component  material  of  chief  value,  not  spe- 
cially provided  for  (see  notes  under  Sec.  4, 

Act  Aug.  28,  1894) 25^ 

(articles  composed  wholly  or  partly  of  asbestos 
if  not  found  in  this  "  Schedule  "  under  their 
specific  names  are  classified  under  this  gen- 
eral provision.) 

388  "  ground  (G.  A.  819) free. 

388  "  crushed  (G.  A.  819) free. 

351  "  paper  (T.  D.  6975) 25^ 

351  "  packing  (T.  D.  3438,  3756,  3870) 25^ 

408    Ash,  bone,  fit  only  for  fertilizing  purposes free. 

'  *     receivers,  not  smoker's  articles,  but  dutiable  accord- 
ing to  material  of  chief  value  (T.  D.  7328). 
67        "     soda     (also    see    "Kelp"),    (T.    D.    9326,    G.    A. 

1214) per  lb.    )4^ 


Notes  to  Paragraph  575 — Continued. 

limitation  to  restrict  the  provisions  of  the  paragraph  to  the  pro- 
ductions of  the  former  (T.  D.  4266).  But  the  professional  produc- 
tions are  not  limited  to  those  executed  by  a  sculptor  with  his  own 
chisel  from  models  of  his  own  creation,  to  the  exclusion  of  those 
made  by  him,  or  by  his  assistants,  under  his  direction,  from 
models  or  from  completed  statues  of  another  sculptor,  or  from 
works  of  art,  the  original  author  of  which  is  unknown  (T.  D.  5926, 
with  opinion  of  the  Supreme  Court.  Tutton  vs.  Viti,  108  U.  S., 
312,  T.  D.  9744,  G.  A.  481). 

3.  When  a  statue  and  pedestal  are  invoiced  and  imported 
together,  Xh^  pedes  talis  subject  to  duty  according  to  the  material 
of  which  it  is  composed,  unless  it  possesses  artistic  merit  and  is  in 
fact  statuary  within  the  definition  of  the  tariff  acts,  and  not  recog- 
nized commercially  as  a  distinct  commodity  (T.  D.  9658,  G.  A. 
481,  2016). 

4.  The  Collector  should  require  evidence  that  the  statuary  is  a 
"professional  production,"  and  the  Certificate  of  the  Sculptor  is 
the  most  satisfactory  evidence  (T.  D.  15428,  G.  A.  677;  see  also  T. 
D.  9744, 11519, 15283).     See  Customs  Reg.  1892,  Articles  351  and  352. 


344  U.  S.  IMPORT  DUTIES  UNDER 

Paragiaph  Rate  of 

Law,  1894.  Duty. 

389    Ashes,  beet  root  (T.  D.  9142) free., 

556  "       lead,  not  50^  of  lead  (T.  D.  556,  4990) free. 

*'  "     over  $0%  of  lead,  as  lead  ore  (T.  D.  3649), 

see  "Ores." 

389  ' '       wood,  and  lye  of free. 

556  "       zinc  (T.  D.  4990) free. 

390  Asphaltiim  and  Bitumen,  crude  or  dried,  but  not  other- 

wise manipulated  or  treated 
(T.  D.  4753,  4867,  8935;  G.  A. 
2358,  2496,  2497) free. 

390  "  *'  crude,  in  blocks  (T.  D.  7909)... free. 

§3  "  "  ground  (G.  A.  2043) 20^ 

§3  "  "  man'f'rs  of  (G.  A.  1058) 20^ 

§3  **  "  refined  and  mixed  with  lime, 

&c.  (T.  D.  8349,  G.  A.  1958, 

1959) 20^ 

568    Aspic  or  spike  lavender  oil free. 

391  Assafoetida free. 

341     Asses  skins,  dressed  and  finished 20^ 

505        "  '*       raw  or  unmanufactured free. 

59    Asthma  cigarettes  (T.  D.  1646) 25^ 

Astrachans,    dutiable    according  to    material    of   chief 
value  (G.  A.  2219,  2357;  T.  D.  14120). 

286    Astrachan  trimmings,  wool  (T.  D.  15558) 50^ 

58    Atropine  sulphate  (G.  A.  747). .50^  per  lb.,  but  not  less  than  25^ 

177    Augers,  steel 35^ 

382    Auripigmentum  or  orpiment free. 

470    Australian  gum,  crude free. 

i6>^  "  "      otherwise  than  crude 10^ 

177    Awls,  steel 35^ 

177     Axes,  steel 35^ 

127  Axles,  or  parts  thereof,  axle  bars,  axle  blanks,  or  forg- 
ings  for  axles,  iron  or  steel,  without  reference 
to  the  stage  or  state  of  manufacture  (T.  D.  5310, 

G.  A.  2220) per  lb.  1%^' 

Provided,  That  when  iron  or  steel  axles  are 
imported  fitted  in  wheels,  or  parts  of  wheels, 
of  iron  or  steel,  they  shall  be  dutiable  at  the 
same  rate  as  the  wheels  in  which  they  are  fitted. 

508    Ayrstones,  as  whetstones free. 

594  * '  for  polishing free. 

234  >^  Azaleas 10^ 

§3    Azo  benzole,  dye  colors  (T.  D.  5593) 20^ 


225^Bacon  and  hams 20^ 

225^      "        spiced,  peppered  and  prepared  (T.  D,  9636) 20^ 


EXISTING  LAWS  AND  DECISIONS.  345 

Paragfraph  Rate  of 

Law,  1894.  Duty. 

320  Bagatelle  or  billiard  balls,  ivory,  bone,  or  other  mate- 

rials (T.  D.  8797,  G.  A.  1831)  50^ 
354  "  "  "      ivory,  unfin'ed  (G.  A.  1831)..  35^ 

Baggage,  see  "Effects." 
392KBagging  for  cotton,  gunny  cloth,  and  all  similar  mate- 
rials suitable  for  covering  cotton,  composed  in 
whole  or  in  part  of  hemp,  flax,  jute  or  jute 

butts  (G.  A.  458,  1170,  2568) free. 

**  not  suitable  for  cotton,  dutiable  according  to 

material  of  chief  value  (G.  A.  1362,  2240,  2252) 

577  "  waste,  for  paper  stock free. 

Bags,  American,  returned,  see  "United  States  products." 
277        **      game,  leather  and  flax,  if  flax  chief  value  (T.  D. 

4329) 35^ 

424^^     "      forgrain,  made  of  burlaps  (T.  D.  15202,  G.  A.  Apl.  4, 

1895) free. 

501  ^      "      gunny  and  gunny  cloth,  old  or  refuse,  fit  only  for 

577  f  remanufacture free. 

313        "      paper  (T.  D.  6282) 20^ 

277        "      school,  hemp 35^ 

277        "      school,  jute 35^ 

302        "      silk 45^ 

"      other,  dutiable  according  to  the  material  of  chief 

value. 

482     Bait,  fish  for  (T.  D.  10828) free. 

177        "     artificial,  if  metal  chief  value  (T.  D.  7013) 35^ 

294    Baize,  printed,  colored,  or  otherwise  (T.  D.  3279) 30^ 

177     Balances  and  weights,  metal  (T.  D.  6236) 35^ 

Ballast,  if  of  a  mercantile  value,  dutiable  according  to  the 
material  (T.  D.  2664,  3415,  3572,  8273,  G.  A.  1253,  1898). 

321  Balls,  agate  (T.  D.  3264,  G.  A.  851)  as  marbles 25^ 

320  "      bagatelle,  chess,  pool  and  billiard,  ivory,  bone  or 

other  materials  (T.  D.  8797) 50^ 

354        "      bagatelle,  chess,  pool  and  billiard,  of  ivory,  unfin- 
ished (G.  A.  1831) .' 35^ 

353        "       India  rubber,  vulcanized 30^^ 

321  "      glass,  for  Christmas  trees  (T.  D.  2147,  G.  A.  2927)..  25^ 

321        "  "      or  marbles  (T.  D.  3821) 2$^ 

102        "  "      other  than  toys  (T.  D.  5992,  G.  A.  1913) 35^ 

"      tennis  and  racket,  according  to  material  of  chief 
value  (T.  D.  5442,  G.  A.  161,  1954). 

321        **      if  toys,  other  than  India  rubber 25^ 

393    Balm  of  Gilead free. 

2o6>^Balm  seed  (G.  A.  444) ' 10^ 

Balmorals,  wool,  see  clothing  under  "Woolens." 
Balsams  (drugs),  see  "Drugs." 

61  "         if  cosmetics,  not  alcoholic 40^ 

Baluster  blocks,  see  blocks  under  title  "Woods." 
ii 


346  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

t,SLw,  1894.  Duty. 

684    Bamboo,  unman'f  d*,  or  cut  into   suitable   lengths   for 

canes,  whips  or  umbrellas free. 

181  "         baskets  (G.  A.  820) 25^ 

181  "         blinds  (G.  A.  820) 25^ 

277  "         cloth '•■■  35% 

181  *'  curtains  with  glass  beads,  if  wood  chief  value 

(T.  D.  8788,  G.  A.  1006) 25^ 

181  '*         splints,  dressed  (G.  A.  1620) 25^ 

489     Bananas free. 

Banners  for  societies,  see  "Societies." 

Barbary  gum,  see  "Drugs. '■ 

Barege,  dutiable  according  to  the  material  of  chief  value. 
524    Barilla,  as  kelp free. 

Bark  cork,  see  "Corkwood." 

394  Barks,  cinchona,  or  other,  from  which  quinine  may  be 

extracted free. 

18  "       extract  of,  used  for  dyeing  or  tanning,  not  other- 

wise provided  for  (T.  D.  5529,  13860,  G.  A.  895).   lofo 

386         "       for  dyeing  or  tanning  (T.  D.  5892) free. 

"       (drugs),  see  "Drugs." 

18         "       hemlock,  extract  of 10^ 

191     Barley  (T.  D.  6156).    No  allowance  for  blowing  (T.  D.^3400).  30^ 

191         "        pearled,  patent,  or  hulled 30^ 

191         "        malt 40^ 

102     Barometers,  if  glass  chief  value  (G.  A.  46) 35^ 

180    Barrels  and  casks,  empty 20^ 

*'  "       "     returned,  see  "United  States  products." 

Bar  iron,  see  "Iron  or  Steel." 

Bars,   iron  or  steel,   for    construction    of   vessels,   see 
"Vessels." 
"       railroad,  see  "  Railroad." 
Barwood,  dyewood  (T.  D.  3577),  see  "  Drugs." 
60    Baryta,  acetate  of 25^ 

395  "        carbonate  of,  or  witherite free. 

60  "        chlorate  of  (T.  D.  2117,  6301) 25^ 

395  "        crude  (T.  D.  3378) free. 

60  * '        muriate  of 25^ 

60 '        "       nitrate  of  (T.  D.  6172) 255^ 

37  "        sulphate    of,   or    barytes    manufactured   (G.   A. 

2626) per  ton  I3.00 

395  "        sulphateof,  or  barytes  unmanufactured,  including 

barytes  earth free. 

39  * '        sulphate  of,  artificial 25^ 

"•       other  preparations  of,  see  "  Preparations." 

*  Inasmuch  as  Congress  has  enumerated  bamboo  amongst  the 
list  of  woods  entitled  to  free  entry  when  unmanufactured,  it  was 
held  that  manufactures  of  bamboo  were  dutiable  as  "manufac- 
tures of  wood"  (G.  A.  978). 


EXISTING  LAWS  AND  DECISIONS.  347 

Paragraph  Rate  of 

Law,  1894.  Duty. 

341     Basils  (skins  for  morocco)  tanned  but  unfinished  (T.  D. 

7862) 10^ 

181     Baskets,  bamboo  (G.  A.  820) 25^ 

352  "         chip 25% 

352  "         grass,  palm  leaf,  whalebone,  or  straw,  or  either 

chief  value  (G.  A.  1994) 25^ 

102  "  glass  or  glass  chief  value,  not  cut 35^ 

89  "  "  "  "  "       cut 40^ 

179  "  materials    for,   osier    or  willow,  prepared  for 

basket-makers'  use  (T.  D.  3199) 20^ 

177  *'  metal  (T.  D.  7043) 35^ 

302  ' '  silk  chief  value  (G.  A.  1050) 45^ 

354  "  shell 35^ 

179  "  willow  or  osier,  (T.  D.  5059;  G.  A.  1735) 25^ 

302  "  "      and  silk,  silk  chief  value  (G.  A.  1050)...  45^ 

181  "  wood  (G.  A.  856) 25^ 

**  lined  with  wool  if  wool  chief  value,  as  manufac- 

ture of  wool,  see  "Woolens." 
"  other,  according  to  material  of  chief  value. 

Bas-reliefs,  statuary,  see  "Art," 

§3    Bass,  manufactured  (G.  A.  1510) 20^ 

558        "      cut  into  lengths  (T.  D.  6593) free. 

326^^ Bassoons,  or  parts  of. 25^ 

558    Basswood  bark  (T.  D.  1574) free. 

"  lumber,  see  "Woods." 

86    Bath  brick  (G.  A.  2900) 30^ 

86     Battery  cups  or  cells  (T.  D.  6533,  G.  A.  87) 30^ 

181     Battledores,  wood  chief  value  (T.  D.  2842) 25% 

363     Batyric  acid  (T.  D.  6353) free 

Bauxite,  see  "Beauxite." 

142     Bayonets 25^ 

668    Bay  or  myrtle  wax,  (vegetable  wax)  (T.  D.  7426) free. 

60    Bay  rum  essence  or  oil,  or  oil  of  bay  leaves,  (T.  D.  2644). .  25^ 
242     Bay    rum    or    bay    water,    whether    distilled    or    com- 
pounded  , per  gal.  first  proof  $1.00 

and  in  proportion  for  any  greater  strength  than  first 
proof. 
Bdellium,  gum,  see  "Drugs." 

301     Beaded  silk  goods,  not  specially  provided  for 50^ 

354         "        manufactures   known    commercially    as    bead, 
beaded  or  jet  trimmings,    (T.    D.    5161,   8959, 

7032,  7420,  8788;  G.  A.  261 1,  3005) 35^ 

99    Beads,  agate,  so  called,  glass  chief  value  (G.  A.  974) 10^ 

351  "       amber 25^ 

336         "  "in   crosses   and  necklaces,    part   metal,   if 

jewelry 35^ 

352  "       bone 25^ 

15  "       celluloid 45^ 

351  "       coral 25^ 


348  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

Law,  1894.  Duty. 

Beads —  Continued. 

354         "       gelatine 35^ 

99  "       glass,  loose,  strung,  or  carded  (G.  A.  386,  880, 

1671,  1689) 10^ 

352         **       horn 25% 

354         **       ivory  or  vegetable  ivory 35^ 

351  "       jet 25^ 

336         "       set  as  jewelry  (T.  D.  5161,  5246,  8751) 35^ 

99         "       imitation  jet,  glass 10^ 

177  "       metal 35^ 

351  "       paste  (G.  A.   1891) 25^ 

354         "       shell  or  mother-of-pearl 35^ 

99         "       wax,  so  called,  glass  chief  value  (G.  A.  936,  2757)  10^ 

181  "       wood 25^ 

177     Beam  knives 35^ 

113     Beams,  and  deck  and  bulb  beams,  iron  or  steel  (G.  A. 

1936) per  lb.  ^/o^ 

**        other,  dutiable  according    to    the    material    of 

chief  value. 

§3    Bean  sticks  (G.  A.  2376) 20^ 

Beans,  not  edible  (drugs)  see  "Drugs." 

197  "       edible  (including  beans  for  seed,  G.  A.  594) 20^ 

205  "      castor,  or  seed  (50  lbs.  to  bus.)  (see  note  to  seeds, 

castor.) per  bus.    25'' 

198  "       prepared  or  preserved,  in  tins,  jars,  bottles,  or 

otherwise 30^ 

470  "      vanilla..- free. 

7  "  vanilla,  in  alcohol  (T.  D.  6481). .  .per  gall.  %i  and  50^ 

223  *'      ground  or  peanuts  (T.  D.  3240) 20^ 

656  "       tonqua  or  tonka  or  tonquin free. 

611  "      St.  John's  (T.  D.  6874) free. 

558  "      tonka,  crystals,  or  powder  (G.  A.  2519) free. 

Bear  skins,  as  fur  skins  (G.  A.  1857). 
396    Beauxite  or  bauxite  (T.  D.  9415),  ground  or  unground. .  .free. 

8  "  ''        refined  (G.  A.  3004) per  lb.    xV 

477     Bed  feathers  and  downs free. 

177       **     screws,  metal  (T.  D.  2465) 35^ 

Bedsides,  see  "Carpets." 

Bed  tickings,  cotton,  as  cotton  cloth. 

177     Bedsteads,  metal  (T.  D.  10114) 35^ 

181  "  wood ;  25^ 

§3     Beds,  feather  (G.  A.  1169) 20^ 

558        '*      or  mattresses,  moss,  seaweeds  and  all  other  veg- 
etable substance  crude  used  for.  .free. 
332>^     *'                   **            curled  hair  for,  not  specially  pro- 
vided for 10^ 

ii^Yz  Beef,  fresh 20^ 

225^    **      prepared  or  preserved  (T.  D.  7599) 20^ 


EXISTING  LAWS  AND  DECISIONS.  349 

Paragraph  Rate  of 

I,aw,  1894.  Duty. 

Beer,  see  "  Liquors  "  and"  Ginger  Beer." 

16        "      coloring 50^ 

85  )      **      mugs,  with  metal  tops  (T.  D.  2904,6578,  G.  A.  2246) 

^4  )  as  earthenware,  not  decorated 30^ 

if  decorated 35^ 

177        **      mugs,  stoneware,  with  metal  attachments,  (T.  D. 

10123,  G.  A.  2246)  metal  chief  value 35^ 

373     Bees,  for  breeding  purposes  (T.  D.  3340,  11274) free. 

189        "      other 20^ 

397  Beeswax free. 

Beet  juice  and  beet  sugar  (T.  D.  5066)  as  "  Sugar  " 

389        "    root  ashes  (T.  D.  9142) free. 

2o6>^     "    seed  (T.  D.  6635) 10^ 

611        "    sugar,  seed  of free. 

207     Beets,  as  vegetables 10^ 

Belladonna,  root  and  leaf,  see  "Drugs." 

398  Bell  metal,  broken  and  fit  only  to  be  remanufactured. .  .free. 
Bellows,    wood,    leather  and   metal,   according   to  the 

material  of  chief  value  (G.  A.  926) 

146  "  nails  for  (T.  D.  7257) 30^ 

398    Bells,  broken  and  fit  only  to  be  remanufactured free. 

177        ••      church  (T.  D.  2532,  9414) 35^ 

321         "      if  toys  (T.  D.  3382) 25^ 

"      frames  for,  dutiable  according  to  the  material  of 
chief  value  (T.  D.  2532). 

177        "      electric,  (T.  D.  5941) 35^ 

177        "      other,  of  any  metal 35^ 

Belt  pins,  see  "  Pins." 
**     stuffing,  see  *'  Grease  "  and  "  Varnish." 

352  Belting,  cotton  and  rubber,  if  rubber  chief  value  (T.  D. 

3212) 25^ 

264  "  cotton  or  cotton  chief  value  (G.  A.  2951) 35^ 

340  "  leather 10^ 

353  *'  "      ready  and  fit  for  use  (G.  A.  2996) 30^ 

300  **  silk,  or  silk  chief  value,  elastic  or  non-elastic 

(G.  A.  1520) 45^ 

**  and  belts,  wool,  see  beltings  and  felts  under 

title  "Woolens." 

15     Belts,  celluloid  chief  value  (G.  A.  2509) 45^ 

353        "       leather,  (T.  D.  6967,  G.  A.  2996) 30^ 

177        "  "        and  metal,  metal  chief  value 35^ 

353        "  "  "  "      leather  chief  value 30^ 

"      other  material,  see  "Clothing." 

611     Bene  seed  or  St.  John's  bread  (T.  D.  6874) free. 

568        "     or  seed  sesame,  oil  of free. 

240    Benedictine  (T.  D.  10660) Per  proof  gall.  |i.8o 

Benjamin  gum,  see  "  Drugs." 

Benzine  and  benzole  oil,  see  "  Petroleum," 

Benzoates,  see  "  Preparations." 


350  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

Law,  1894.  Duty. 

363     Benzoic  acid free. 

Benzoin,  gum,  see  "  Drugs." 

568    Bergamot  oil  (T.  D.  5594),  (see  note  to  oils,  lemon) free, 

Berlin  blue,  see  **  Blues." 

489     Berries,  as  fruit  (T.  D.  3162) free. 

"     .  not  edible  (T.  D.  3898),  (drugs),  see  "  Drugs." 
'*        extracts  of,  see  "  Extracts." 
Bessemer  metal,  see  "  Iron  and  Steel." 

443     Betanaphthol,  coal  tar  product  (T.  D.  13410,  14022) free. 

§3    Betel  leaves  and  nuts  (G.  A.  299),  see  par.  470  and  558. . .   10^ 

Beverages,  see  "Liquors." 
60  "  effervescent  preparations  (T.  D.  4968,  5528). .  25% 

556    Bezoar  stones free. 

Bibs,  as  clothing  (G.  A.  2139). 
"     in  the  piece  as  clothing  partly  made  (G.  A.  2967), 
see  "Clothing." 

64    Bicarbonate  of  soda per  lb.  j4^ 

60  "  of  potash  (G.  A.  548) 25^ 

54    Bichromate  of  potash 25^ 

66  "  of  soda 25^ 

177     Bick  irons 35^ 

127     Bicycle  axles  (G.  A.  2220),  see  proviso  to  "axles. .  per  lb.  1)4^ 
"       cranks,  steel  shapes,  unfinished  (G.  A.  2588),  see 
ingots,  under  title  "  Iron  and  steel." 

137  "       chains  or  gearing  (T.  D.  9969) 30^ 

79  "       cement  (T.  D.  8507) 10^ 

177  "       frames  (G.  A.  2189) 35^ 

177  "       lamps  (T.  D.  9004) 35^ 

148  "       nuts  (G.  A.  2220) 25^ 

353  "       saddles,  leather  chief  value  (G.  A.  2455) 30^ 

177  "       screws  (G.  A.  2220) 35^ 

263  "       tire  lining,  cotton  or  vegetable  fiber 45% 

130  "       tubes,  steel  (G.  A.  483,  908;  T.  D.  13904) 25^ 

177  "       wheels  (G.  A.  2417) 35^ 

177     Bicycles  (T.  D.  3283) 35^ 

320  Billiard  and  bagatelle  balls,  ivory,  bone  or  other  ma- 
terials (T.  D.  8797) 50^ 

354  same,  ivory,  unfinished  (G.  A.  1831) 35^ 

353     Binding  leather 30^ 

352  "         rubber  chief  value  (G.  A.  2188) 25^ 

264  "         shoe,  cotton  (G.  A.  2226) 35^ 

263  "         spindle,  cotton  or  vegetable  fiber 45^ 

300  "         silk,  or  silk  chief  value,  elastic  or  non  elastic 

(G.A.156) 45^ 

286  •'         wholly  or  in  part  of  wool,  worsted  or  animal 

hair,  elastic  or  non-elastic 50^ 

"         other,    see     "Cords,"    "Braids,"     "Tapes," 

"Gimps,"  "Galloons,"  and  "Trimmings." 
"         twine,  see  "Twine." 


EXISTING  LAWS  AND  DECISIONS.  351 

Paragraph  Rate  of 

Law,  1894.  Duty. 

443     Binitro-toluole  (T.  D.  13410,  G.  A.  1850) .free. 

177     Bird  cages,  brass  or  other  metal* 35^ 

400  "     skins,  prepared  for  preservation,  but  not   further 

advanced  in  manufacture  (G.  A.  315,  1428, 

1470) free. 

328        "  *"*      with  feathers  on,  dyed  (G.  A.  1019) 35^ 

"     eggs,  see  "Eggs." 

401  Birds,  and  land  and  water  fowls,  dead  or  alive,  except 

poultry  (T.  D.  1098,  G.  A.  1916) free. 

328        "       dressed  and  finished,  suitable  for  millinery  orna- 
ments (T.  D.  4290) zsi 

"       stuffed,  not  suitable  for  millinery  ornaments,  see 
"Specimens  of  Natural  History." 
§3     Biscuits  and  crackers  (G.  A.  2989) 20^ 

402  Bismuth free. 

60  ' '       oxide  of 25^ 

60  ' '       salts  of 25^ 

402  "       in  sticks  (T.  D.  8868) free. 

59  "       subnitrate  of  (G.  A.  586) 25^ 

Bisque  ware,  see  "China." 

177     Bits,  saddlery 35^ 

177        "     other,  steel 35^ 

Bitter  apple,  (colocynth)  see  "Drugs." 
Bitters,  see  "Preparations"  and  "Liquors." 
58  "       medicinal  (T.  D.  10418,  11138), 

50  cents  per  pound,  but  not  less  than  25^ 
Bitumen,  see  "Asphaltum." 
40    Black,  made  from  bone,  ivory,  or  vegetable,  under  what- 
ever name  known,  including  bone  black  and 

lamp  black,  dry  or  ground  in  oil  or  water 20^ 

592         "       lead  or  plumbago  (T.  D.  491,  1627) free. 

§3         "       lead,  preparations  of  (T.  D.  1947,  6403) 20^ 

§3         "       paste   (T.  D.   3632),  if  not  aniline   dye,  but  see 

Coal  Tar  Product. ' ' 20^ 

595         "       salts  (T.  D.  5096,  G.  A.  1249) free. 

9    Blacking  of  all  kinds  (G.  A.  720) 20^ 

129    Blacksmith's  hammers  and  sledges,  iron  or  steel,  .per  lb.  lyi^ 
351     Bladders,  all   manufactures  of,  or  of  which  bladder  is 
component  material  of  chief  value,  not  specially  pro- 
vided for.    (See  notes  to  Section  4,  Act  of  Aug.  28,  1894)  2551^ 
(articles  composed  wholly  or  partly  of  bladder  if  not 
found  in  this  "Schedule"  in  their  specific  names, 
are  classified  under  this  general  provision.) 

♦Musical  bird  cages,  being  cages  containing  figures  of  singing 
birds  inside,  which,  being  attached  by  a  mechanical  contrivance 
to  musical  boxes,  go  through  certain  evolutions  during  the  per- 
formance of  the  music,  are  not  toys,  but  dutiable  according  to  the 
material  of  chief  value  (T.  D.  10654).     See  par.  326,'/^. 


352  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

Law,  1894.  Duty. 

Bladders — Continued. 

403  "         and  all  integuments  of  animals  and  fish  sounds 

or  bladders,  crude,  salted  for  preservation, 
and  unmanufactured,  not  specially  provided 

for  (T.  D.  14105,  G.  A.  1821.) free. 

19  "         fish,  or  fish  sounds  prepared  (T.  D.  9484,  G.  A. 

338,  T.  D.  14105) 25^ 

Blades  for  knives,  razors,  etc.,  see  respective  article. 

39     Blanc-fixe  or  artificial  sulphate  of  barytes 25^ 

Blanketing,  woolen,  in  the  piece  (T.  D.  4271,  9012)  see 
"Woolens." 
"  machine,  according  to  material  of  chief  value. 

Blankets,  wool  or  animal  hair,  see  "Woolens." 
264  "  endless,  cotton  and  rubber,  cotton  chief  value 

(T.D.  8226) 35^ 

"  printers',  see  Felts  under  title  "Woolens," 

311     Blank  forms,  printed,  not  lithographed  (T.  D.  3941) 25^ 

Blanks,  file,  see  "Files." 

327     Blasting  caps per  m.  $2.07 

"         explosives,  see  "Powders." 

277     Blay  linens,  as  linen  cloth 35^ 

537     Bleaching  powder  or  chloride  of  lime  (G.  A.  954) free. 

181     Blinds,  bamboo  (T.  D.  7651,  G.  A.  820) 25^ 

211     Bloater  paste  (T.  D.  14267,  14906) 20^ 

Blocks,  last,  wagon,  oar,  gun,  heading,  paving,  match, 
and  all  like  blocks  or  sticks,  see  blocks  under 
"Woods." 
"        die  or  blanks,  see  "  Iron  and  Steel." 
469    Blood,  dragon's free. 

404  "        dried free. 

225^      "        pudding  (T.  D.  7066) 20^ 

Blooms,  see  "Iron  and  Steel." 
38    Blues,  such  as  Berlin,  Prussian,  Chinese,  and  all  others, 
containing  ferrocyanide  of  iron,  dry  or  ground  in  or 

mixed  with  oil  (T.  D.  8312,  1705) per  lb.      6^ 

same,  when  in  pulp  or  mixed  with  water,  on  the  mate- 
rial contained  therein  when  dry per  lb.      df 

Blue  galls,  as  nutgalls. 

59        "     mass  (T.  D.  620) 25^ 

§3        "     pulp  (T.  D.  4089)  but  see  coal  tar  product 20^ 

"     ultramarine,  see  "  Paints." 

405  "     vitriol  or  sulphate  of  copper free. 

43        "     wash,  containing  ultramarine per  lb.      2>^ 

14        "        "      a  coal  tar  color  and  contaiining  no  ultramar- 
ine (G.  A.  1346,  1565) 25^ 

Boards,  see  lumber  under  title  "Woods." 

535    Boats,  life,  imported  by  societies  for  saving  life free. 

276    Bobbinet,  cotton  or  linen  (netting) 50^ 


EXISTING  LAWS  AND  DECISIONS.  353 

Paragraph  Rate  of 

Law,  1894.  Duty. 

Bobbin  wire,  see  "Wire." 
294    Bockings,  printed,  colored,  or  otherwise  (T.  D.  3279)  ...  30^ 

352    Bodkins,  bone  or  horn  (T.  D.  4703) 25^ 

354  "         ivory  (T.  D.  4703) 35^ 

150  "         metal 25^ 

90    Bohemian  glassware,  see  '  *  Glass  " 40^ 

Boiler  iron,  tubes,  flues,  or  stays,  see  "  Iron  or  Steel." 
**     bottoms  tin,  see  *'Tin,  manufactures  of." 

406  Bologna  sausages  (T.  D.  5472,  9406,  G.  A.  867) free. 

131     Bolt  blanks,  iron  or  steel per  lb.  i^^ 

Bolt  rope,  as  cordage. 

407  Bolting  cloths,  especially  for  milling  purposes,  but  not 

suitable  for  manufacture  of  wearing  apparel 

(T.  D.  10626,  G.  A.  2724) free. 

302  **        cloth,  silk,  for  manufacture  of  wearing  apparel 

(T.  D.  10272,  10645,  G.  A.  1238) 45^ 

131     Bolts,  iron,  or  steel,  with  or  without  threads  or  nuts,  or 

bolt  blanks  (G.  A.  1483) per  lb.  i^*^ 

177  "      for  doors,  &c.,  brass,  iron  or  other  metal 35^ 

**        "  constr'tion  and  repair  of  vessels,  see  "Vessels." 

673  **      shingle,  handle,  heading,  and  stave free. 

352  Bone,  all  manufactures  of,  or  of  which  bone  is  compo- 
nent material  of  chief  value,  not  specially  pro- 
vided for  (see  notes  to  Section  4,  Act  of  Aug.  28, 

1894) 25^ 

(articles  composed  wholly  or  partly  of  bone  if  not 
found  in  this  "Schedule"  under  their  specific 
names,  are  classified  under  this  general  provi- 
sion.) 

40        "      black 20^ 

9        "       char,  suitable  for  use  in  decolorizmg  sugars 20^ 

40        "  "      not  so  suitable  (T.  D.  9044) 20^ 

465        "      cuttle  fish  or  sepia free. 

320        "       dice,  draughts,  chessmen,  chess  balls,  and  billiard, 

pool  and  bagatelle  balls  (T.  D.  8797) 50^ 

408  "       dust  or  animal  carbon,  and  bone  ash,  fit  only  for 

fertilizing  purposes free. 

19        "      size  (G.  A.  349)  as  glue 25^ 

408    Bones,  crude,  or  not  buriled,  calcined,  ground,  steamed, 

or  otherwise  manufactured  (G.  A.  2831) free. 

326)^     "        or  castenets  (wood)  (T.  D.  2510) 25^ 

Bonnet  pins,  see  "  Pins." 

Bonnets,  and  materials  for  see  "  Hats." 

594    Bookbinders'  agate  burnishers  (G.  A.  1989) free. 

341  "  calf  skins,  dressed  and  finished 20^ 

264  "  cloth,  cotton  (T.  D.  3834,  5830,  8909,  13385).  35^ 

308  "  paper,  surface  coated  (G.  A.  554) 30^ 

263  "  webbing,  flax  (G.  A.  1000) 45^ 


354  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

Law,  1894.  Duty. 

311     Books*  and  pamphlets,  bound  or  unbound,  not  specially 

provided  for  (G.  A.  775,  831,  1967,  2243) 25^ 

307  "        blank,  for  copying,  of  tissue  paper 35^ 

311  "  "       (T.  D.  9904) 20^ 

410  "        bound    or    unbound,   which    shall    have   been 

printed  more  than  twenty  years  at  the  date  of 

importation! free. 

311  "        copy,  partly  printed  (G.  A.  2982) 25^ 

"        specially  imported  for  use  of  United  States,  see 

"United  States." 
"        specially  imported  for  schools  and  societies,  see 
"  Societies." 
413  "        for  State  or  public  librariest  (T.  D.  8558) free. 

411  **        and  pamphlets  printed  exclusively  in  languages 

other  than  English  ^  (T.  D.  11118,  G.  A.  623, 
831,  1093,  1094,  1262,  1266,  1268,  2397) free. 

410  *'        and  periodicals  (scientific)  devoted  to  original 

scientific  research,  and  publications  issued 
for  their  subscribers  by  scientific  and  literary 
associations  or  academies,  or  publications  of 
individuals  for  gratuitous  private  circulation 
and  public  documents  issued  by  foreign  gov- 
ernments X  (G-  A.  2851) free. 

411  **        and  music,  in  raised  print,  used  exclusively  by 

the  blind:}: free. 

'•        professional,  of  persons  arriving  in  the  United 

States,  see  "Effects." 
**        as  personal  or  household  effects,  see  "  Effects." 
*'        pocket,  according  to  material  of  chief  value. 
313  "        scrap,  paper   chief  value  (T.    D.    2109)   but  see 

* '  Albums  " 205^ 

353  **  **      leather  chief  value  (T.  D.  2109) 30^ 

***  Books  exported  and  bound  abroad  are  liable  to  duty  on  their 
full  value  on  their  return.  The  assessment  of  duty  cannot  be 
restricted  to  the  value  of  the  binding  done  abroad  "  (T.  D.  666). 

f  Books,  although  recently  rebound  for  purposes  of  preservation, 
are  free  of  duty  under  par.  410  (T.  D.  13164,  citing  in  extenso,  In  re 
Boston  Book  Co.,  Circuit  Court,  50  Fed.  Rep.  914  and  G.  A.  1865.) 

:}:The  importation  of  books,  copyrighted  in  the  United  States, 
without  the  consent  of  the  owner  of  the  copyright  is  prohibited — 
when  such  reprints  are  imported  collectors  are  to  detain  them 
without  entry  and  notify  the  owners  of  such  copyrights,  provided 
they  have  filed  their  certificates  of  ownership  (T.  D.  5342,  5416). 
See  Copyright  Act  of  March  3,  1891  {supra). 

Copyright  articles  imported  to  be  deposited  in  the  Library  of 
Congress  are  free  of  duty  (T.  D.  14587). 

Books  exempt  from  duty  may  be  imported  by  mail  and 
will  be  detained  only  for  inspection  to  prevent  fraud  and  infringe- 
ment of  domestic  Copyrights,  (T.  D.  10364).  The  importation  of 
any  obscene  literature,  whatever  may  be  its  general  object  or 
tendency,  and  in  whatever  language  it  may  be  published,  is  pro- 
hibited (T.  D.  9039),  see  Section  to  of  Act  Aug.  28,  1894. 


EXISTING  IvAWS  AND  DECISIONS.  355 

Paragraph  Rate  ol 

I.aw,  1894.  Duty. 

Boots,  Shoes  and  Slippers  : 

301        Chinese,  if  silk  chief  value  (G.  A.  288) 50^ 

258        cotton  and  silk,  cotton  chief  value  (G.  A.  288,  621) 40% 

felt,  as  clothing,  see  "Woolen  clothing." 
352        India  rubber,  including  those  having  slight  mixture  of 

wool  (T.  D.    1536) 2sfo 

277        jute  chief  value  (G.  A.  1008) 35^ 

lacings  for,  see  "Lacings." 

341        leather,  or  leather  chief  value  (G.  A.  1373,  319) 20^ 

341        leather  and  wool,  leather  chief  value  (G.  A.  249) 20^ 

301        silk,  or  silk  chief  value  (G.  A.  288,  621) 50^ 

wool,  or  animal  hair  chief  value,  see  "Woolen  clothing." 

177     Boot  studs  (T.  D.  5976),  metal  chief  value 35^ 

"     web  and  webbing,  see  "Webbing." 

2     Boracic  acid per  lb.      2>^ 

10    Borate  of  lime per  lb.  i}i^ 

10  "       "   soda per  lb.      2^ 

10    Borax,  crude per  lb.      2^ 

10  "      refined • per  lb.      2^ 

467     Bort  or  diamond  dust free. 

Botany,  specimens  of,  see  "  Specimens." 
88     Bottle  glassware,  molded  or  pressed  green  and  colored 
and  flint  or  lime  bottle  glassware  (holding-  over 
one  pint)  not  specially  provided  for  (G.  A.  2781, 

2922) per  lb.    3^^ 

all  other,  not  specially  provided  for  (G.  A.  2922). .  40^ 
88  Bottles,  green  and  colored,  molded,  or  pressed,  and 
flint  and  lime  glass  bottles  holding  more  than 
one  pint,  whether  filled  or  unfilled  and  whether 
their  contents  be  dutiable  or  free*  (G.  A.  716, 
966,  1325,  1569,  1586,  1928,  2202,2560,  2781). per  lb.  }if 
vials  holding  not  more  than  one  pint  and  not  less 

than  X  pii^t per  lb.  i>^^ 

"     holding  less  than  )i  pint per  gross    40^ 

90  Bottles  or  other  vessels  or  articles  of  glass,  cut,  en- 
graved, painted,  colored,  printed,  stained, 
etched,  or  otherwise  ornamented  or  decorated, 
except  such  as  have  ground  necks  and  stoppers 
only,  filled  or  unfilled,  unless  otherwise  specially 
provided  for  (T.  D.  iiooi,  11379,  G.  A.  1113,  2875)  40^ 

*When  bottles  holding  more  than  one  pint,  filled  with  merchan- 
dise, are  dutiable  under  paragraph  88,  they  are  not  also  dutiable 
as  "coverings  "  under  section  19  of  the  Act  of  June  10,  1890;  but 
if  such  bottles  are  unusual  coverings,  then  they  are  dutiable  under 
said  section  19  (G.  A.  2849,  2869,  2877). 

Filled  bottles  holding  7wt  more  than  one  pint  and  filled  bottle 
glassware  (irrespective  of  size)  do  not  pay  a  separate  duty  under 
paragraph  88,  but  their  value  should  be  merged  into  the  value  of 
the  contents,  if  usual  coverings  (G.  A.  2952). 


356  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

I,aw,  1894.  Duty. 

Bottles —  Cofitinued. 

"        with  glass  siphon  (T.  D.  14962)  as  Bottles. 
"        earthenware,  China  or  porcelain,  see  "  Earthen- 
ware." 
**        of  American  manufacture  exported  filled  and  re- 
turned empty,  see  "United  States  products." 
"        if  fancy   bottles    other    than    usual    coverings, 
dutiable  under  sec.  19,  Act  of  June  10,  1890. 

177  "        smelling,  metal  chief  value  (G.  A.  1882) 35^ 

83  "        stoneware  (G.  A.  564) 20^ 

244"]        '•        containing  still  wines,  ginger  wine   or  ginger 
245  cordial,  vermuth,  ale,  porter,  beer,  ginger  ale, 

248  j  ginger  beer,  and  bottles  containing  prepara- 

585  tions  for  societies,  no  separate  duty  on  the 

bottles  (G.  A.  325,  2877). 
243  )        "        containing  sparkling  wines,  brandy  and  other 
237  )  spirituous  liquors  (T.  D.  4478)  pay  separate 

duty. 

387  "        or  flasks,  quicksilver,  when  returned free. 

Bougies  (surgical  instruments)  dutiable  according  to  the 
material  of  chief  value  (G.  A.  1326). 

180  Box  shooks  (T.  D.  9177,  3817) 20^ 

387       "  '*       exported    and    returned    as   boxes,   except 

lemon,  lime  and  orange  boxes free. 

684    Box  wood,  in  the  log,  rough,  or  hewn free. 

"  in    other    form,   see    specific    article    under 

"Woods." 

181  Boxes,  cheese,  materials  for,  hoops  and  bodies  (T.  D. 

2307) 25^ 

177         "        metal 35^ 

326 1^      * '        musical  (G.  A.  2903) 25^ 

180  "        packing  and  packing  box  shooks,  wood  (T.  D. 

3817,  9177,  G.  A.  296,  1087,  1506) 20^ 

313  "        paper,  not  surface  coated  (G.  A.  822) 20^ 

308  * '        paper,  surface  coated  (G.  A.  789) 30^ 

353  "        papier  mache  (G.  A.  1385) 30^ 

179  "        pill,  willow  (G.  A.  1506,  2790) 25^ 

354  "        shell 35^ 

181  "        of  rose,  satin  or  other  woods,  not  packing 25^ 

302  * '        silk  chief  value  (T.  D.  5349) 45^ 

"        returned,  empty,  see  "United  States  product." 

177     Braces  and  bits,  iron  or  steel 35^ 

263  "      cotton  or  linen,  elastic  or  non-elastic  (T.  D.  7333).  45^ 

300  "      silk  or  silk  chief  value 45^ 

286  "      wholly  or  part  of  wool,  worsted  or  animal  hair, 

elastic  or  non-elastic 50^ 

336     Bracelets,  jewelry  (T.  D.  5161) 35^ 


EXISTING  LAWS  AND  DECISIONS.  357 

Paragraph  Rate  of 

I,aw,  1894.  Duty. 

134    Brackets,  cast  iron per  lb.  -^-^9 

177            "          brass  or  other  metal,  except  cast  iron 35^ 

181            **          wood 25^ 

149    Brads,  tacks  and  sprigs,  cut 25^ 

Braids,  for  hats  and  bonnets,  see  "Hats." 

§3          "       bark  of  tree  (G.  A.  1678) 20^ 

263          "       bast  (G.  A.  3006) 45^ 

263  "       cotton,  elastic  or  non-elastic*  (T.  D.  6733,  G.  A. 

1431,  1691,  2143,  2236,  2312,  2850,  2914) 45^ 

263  "       cotton  and  straw,  cotton  chief  value  (G.  A.  625).  45^ 

263          "       linen  (T.  D.  6119),  elastic  or  non-elastic 45^ 

263  "       manillaorhempchiefvalue(G.  A.  1131, 1230, 1450).  45^ 

177          '•       metal  (G.  A.  625,  644) 35^ 

352  "       rubber  and  silk,  rubber  chief  value  (G.  A.  1754).  25^ 

263  "       rubber  and  cotton,  rubber  chief  value  (G.  A.  1691).  45^ 

263  "       straw  and  cotton,  straw  chief  value  (G.  A.  625, 

653) 45^ 

300  *•       silk   or  silk  chief  value,  elastic   or  non-elastic 

(T.  D.  6650,  G.  A.  1745,  2138,  2287) 45^ 

286  '*       wholly  or  in  part  of  wool,  worsted  or  animal  hair, 

elastic  or  non-elastic  (T.  D.  4806,  G.  A.  625,  651, 

1131,1230,2586) 50^ 

§3    Bran  and  mill  feed  (T.  D.  4235) 20^ 

Brandy,  see  "Liquors." 

16  "        coloring  (T.  D.  6740,  10518) ^0% 

177  Brass,  articles,  manufactures  or  wares,  not  specially  pro- 
vided for,  composed  wholly  or  in  part  of  brass, 
whether  partly  or  wholly   manufactured   (see 

notes  to  Sec.  4,  Act  of  Aug.  28,  1894) 35^ 

(articles  composed  wholly  or  partly  of  brass,  if  not 
found  in  this  "Schedule"  under  their  specific 
names,  are  classified  under  this  general  provi- 
sion.) 

159        **        in  bars  or  pigs  (G.  A.  360) 10^ 

159        "        clippings 10^ 

159        "        old  (T.  D.  3748) 10^ 

59    Braunscheid  oil  (T.  D.  3528) 25^ 

161     Brazier's  copper 20^ 

491     Brazil  nuts free. 

416        '*      paste  free. 

418        "      pebble,  unwrought  or  unmanufactured free. 

"      pebble,  prepared  for  spectacles,  see  "Lenses." 
"      wood,  see  "Wood." 

*  Feather-stitched  braids  held  to  be  dutiable  under  the  provi- 
sion for  "braids,"  which  is  more  specific  than  "trimmings"  (T.  D. 
13653  citing  In  re  Dieckerhoff,  Circuit  Court,  54  Fed.  Rep.  161,  G. 
A.  2143). 


358  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

Law,  1894,  Duty. 

419  Breccia,  in  blocks  or  slabs free. 

Bremen  blue  (T.  D.  1705)  see  "Blues." 

44    Brewers'  compound  (T.  D.  3484),  as  varnish,  for  the  alco- 
hol contained  therein per  gall.  I1.32  and  25^ 

684  Briar-wood  or  briar-root,  and  similar  wood  unmanufac- 
tured, or  not  further  manufactured  than  cut  into 
blocks   suitable   for  the   articles  into  which  they  are 

intended  to  be  converted free. 

77     Brick,  fire,  magnesic  (G.  A.  2595) per  ton  |i.oo 

76         **      other  than  magnesic  fire  brick,  not  glazed,  orna- 
mented, enameled,  or  decorated  in  any  manner 

(T.  D.  8044,  9821;  G.  A.  2849) 25^ 

if  ornamented,  glazed,  enameled  or  decorated.  30^ 
**      all  encaustic,  see  "Tiles." 

86         "      bath  (G.  A.  2900) ? 30^ 

353     Bridles  (saddlery)  if  leather  chief  value 30^ 

177  "  "  if  metal  chief  value 35^ 

§3     Brilliantine,  lustre  powder  (G.  A.  2946) 20^ 

Brilliants,  cotton,  as  cotton  cloth  (T.  D.  246). 
Brimstone,  see  "Sulphur." 
Brislings,  see  "Fish." 
314    Bristles,  sorted,    bunched,    or    prepared    in    any    man- 
ner (G.  A.  2993) per  lb.  ^Yzf 

420  "         crude,  not  sorted,  bunched  or  prepared free. 

310    Bristol  boards  as  drawing  paper  (G.  A.  1060) 20^ 

556  "      stones,  unmanufactured free. 

584    Britannia  metal,  old,  and  fit  only  to  be  remanufactured.free. 

177  "         ware 35^ 

233     British  gum  or  burnt  starch  (G.  A.  1418) per  lb.  lyif 

§3  "      lustre  (T.  D.  491,  1947,  6403) 20^ 

160    Brocade,  as  bronze  powder  (T.  D.  5530) 40^ 

Brocade,  cotton,  as  cotton  cloth  (G.  A.  1455,  2434). 
Broche  shawls,  see  "Shawls." 

421  Bromine free. 

177  Bronze,  manufactured  articles  or  wares,  not  specially  pro- 
vided for,  composed  wholly  or  in  part  of  bronze, 
and  whether  partly  or  wholly  manufactured, 
(see  notes  to  Section  4,  Act  of  Aug.  28,  1894). . .  35^ 

(articles  composed  wholly  or  partly  of  bronze,  if  not 
found  in  this  "Schedule"  under  their  specific 
names,  are  classified  under  this  general  pro- 
vision.) 
**        casts,  specially  imported  for  schools  and  socie- 
ties, see  "Societies." 
177  **       figures,  if  not  works  of  art  (T.  D.  7657,  G.  A. 

727,  581) 35^ 

"        figures,  if  works  of  art,  see  "Art." 
160  "        metal,  or  Dutch  metal,  in  leaf  (T.  D.  8479,  45o8)..  40^ 


EXISTING  LAWS  AND  DECISIONS.  359 

Paragraph  Rate  of 

Law,  1894.  Duty. 

Bronze —  Continued. 

452  "        metal,  if  copper  chief  value  (G.  A.  2995) free. 

160  "        powder  (T.  D.  5530,  G.  A.  991,  2885) 40^ 

336     Brooches,  if  jewelry  (T.  D.  5103,  G.  A.  2096) 35^ 

422  Broom  corn free. 

314    Brooms  (G.  A.  2987) 20^ 

14    Brown  crystals  (T.  D.  1035) 25^ 

48  "      Spanish  (paint) 25^ 

645  "      wool  grease  (T.  D.  8392,  G.  A.  373,  736,  1951). . .  .free. 

314     Brushes,  of  all  kinds  (T.  D.  6174) 35^ 

314  "         brass,  scratch  (T.  D.  5519,  7015) 35^ 

314  ' '         for  copying  books  (G.  A.  1946) 35^ 

314  "         dust,  feather  (T.  D.  7015) 35^ 

314  *'         flesh  (G.  A.  1313) 35^ 

314           "         hair,  with  ivory  backs  and  handles,  or  of  cellu- 
loid (T.  D.  7015) 35^ 

314  "         powder  puffs  (T.  D.  3114,  G.  A.  1731,  2034) 35^ 

314  "         sink  (T.  D.  8999) 35^ 

314  "         throat  (T.  D.  8696) 35^ 

314  *'         tooth  (T.  D.  8779) 35^ 

321  "         toy  (T.  D.  569,  but  see  G.  A.  1053) 25^ 

Buchu  leaves,  see  "Drugs." 
177     Buckles,  gold,  silver  or  other  metal  (T.  D.  9382,  G.  A. 

1098,  1099) 35^ 

336  "  if  jewelry  (G.  A.  1098) 35^ 

264     Buckrams,  cotton  (T.  D.  9941,  G.  A.  1141) 35^ 

424>^  "  jute,  as  burlaps  (G.  A.  2251) free. 

190    Buckwheat  (T.  D.  6156) 20^ 

§3  "  flour 20^ 

Buds,  (drugs),  see  **  Drugs." 
Buffalo  skins,  as  fur  skins. 

326>^Bugles,  musical  instruments,  metal 25^ 

**        or  beads,  see  "Beads." 
113     Building  forms  and  other  structural  shapes,  iron  or  steel, 
whether  plain  or  punched,  or  fitted  for  use  (T. 

D.  7617,  7773,  G.  A.  1484,  1936) per  lb.    ^^<^ 

*'         stone,  see  "Stones." 
Bulbs  and  roots,  not  edible,  not  specially  provided  for, 
see  "Plants." 
"      (drugs)  see  "Drugs." 
177     Bullets 35^ 

423  Bullion,  gold  or  silver  (T.  D.  7996,  8619,  G.  A.  913) free. 

162     Bullions  *and  metal  thread  of  gold,  silver,  or  other  met- 
als, not  specially  provided  for  (T.  D.  5642,  6042,  6149, 

G.  A.  393,  1519,  1523,  2529)  (see  Tinsel) 25^ 


♦Bullion  is  a  distinct  article  known  to  the  trade,  and  is  a  tinsel 
wire  made  into  a  spiral  form.     It  is  bought  and  sold  by  the  pound 


360  U.  S.  IMPORT  DUTIES  UNDKR 

Paragraph  Rate  of 

I^aw,  1894.  Duty. 

558    Bulrushes free. 

Bunion  plasters,  see  "Plasters." 

Bunting,  wool  or  worsted,  see  "Woolen  Dress  Goods." 

424    Burgundy  pitch free. 

424i^Burlaps  (G.  A.  1129,  1254,  T.  D.  13652,  G.  A.  2136,  2251, 

2252,  2263,  2337,  T.  D.  15499) free. 

424>^       ' *         made  into  bags  for  grain free. 

233     Burnt  starch  or  dextrine  (G.  A.  1418) per  lb.  iyi<^ 

594    Burnishing  stones  (G.  A.  1989) free. 

Bur  waste,  see  "Wool." 
638    Burr  stone,  in  blocks,  rough  or  manufactured,  or  bound 

up  into  mill  stones  (T.  D.  5878,  G.  A.  791). free. 
177        "        "      rollers  (T.  D.  7140) 35^ 

Busts,  see  "Art." 

140    Butcher's  knives  and  steels 35^ 

194    Butter,  and  substitutes  therefor  (T.  D.  7745) per  lb.      4^ 

213         "        apple 20^ 

230         "        cocoa,  or  cocoa  butterine  (G.  A.  1174,  2766). per  lb.  3>^f 

315  Button  forms,  lastings,  mohair,  cloth,  silk,  or  other  manu- 

factures of  cloth,  woven  or  made  in  patterns  of 
such  size,  shape,  or  form,  or  cut  in  such  man- 
ner as  to  be  fit  for  buttons  exclusively,  (T.  D. 

3084,  4394,  10570;  G.  A.  1209) 10^ 

177         "        drills,  metal  (G.  A.  2883) 35^ 

177         "        material,  of  zinc,  and  nickel  (T.  D.  6904) 35^ 

"        moulds,  according  to  material  of  chief  value. 
177         "        shanks,  metal,  (T.  D.  9017) 35^ 

316  Buttons,  agate,  commercially  known  as  such 25^ 

317  "        bone,  wholly  or  partially  manufactured  (G.  A. 

957) 35^ 

177  "        brass  (T.  D.  13382) 35^ 

15  "        celluloid 45^ 

84  ' '        china  or  porcelain,  plain 30^ 

85  "  n       a  a         decorated 35^ 

336  "        collar,   cuff   or  sleeve,   mock  or  real  jewelry 

(T.  D.  5315,  9832) 2>Si 

264  "        cotton  velvet,  cotton  chief  value  (T.  D.  12758). .  35^ 

317  "        glass,  wholly  or  partially  manufactured  (T.  D. 

5511,  G.  A.  1714,  2619) 35^ 

353  "        gutta  percha 30^ 

and  is  used  in  the  manufacture  of  tassels,  epaulets,  fringes,  &c. 
When  made  into  these  or  other  articles,  it  loses  its  identity  as 
"bullion,"  and  becomes  a  manufacture,  having  a  new  and  differ- 
ent form  and  commercial  designation  (G.  A.  644.) 

Metal  in  the  form  of  lam6  or  lahn,  wound  around  cotton  thread, 
forms  what  is  commercially  known  as  metal  thread  (G.  A.  2439), 
but  when  converted  into  an  article,  it  ceases  to  be  metal  thread 
(G.  A.  644). 


EXISTING  LAWS  AND  DECISIONS.  361 

Paragraph  Rate  of 

I^aw,  1894.  Duty. 

Buttons —  Continued. 
317  "        horn,  wholly  or  partially  manufactured  (G.  A. 

^   957) ;••••  35% 

317  "        ivory  or  vegetable   ivory,  wholly   or  partially 

manufactured*  (T.  D.  4346,  G.  A.  1892) 35^ 

351  "        jet  (G.  A.  2619) 25^ 

177  **        metal 35^ 

353  ••        papier-mache,  chief  value,  if  not  shoe  buttons 

(G.  A.  2433) 30^ 

316  **  pearl  and  shell,  wholly  or  partially  manufac- 
tured (G.  A.  894),  I  cent  per  line,  (button 
measure  of  -^^  of  i  inch)  per  gross  and 15^ 

318  "        shoe,  made  of  paper,  board,  papier-mache,  pulp, 

or  other  similar  material   not  specially  pro- 
vided for 25^ 

300  "        silk  or  silk  chief  value  (T.  D.  6031,  10551,  G.  A. 

2135) 45^ 

177  *•        steel  or  iron 35^ 

181  "        wood 25^ 

286  "        or  barrel  buttons,  or  buttons  of  other  forms, 

for  tassels  or  ornaments,  wholly  or  in  part  of 

wool,  worsted  or  animal  hair 50^ 

131     Butts  and  hinges,  iron  or  steel per  lb.  \Yzf 

497         **    jute free. 


^ 


c 


2o6>^Cabbage  seed  (T.  D.  6635) 10^ 

425     Cabbages free. 

Cabinets,   specimens    of   natural   history,   botany,    and 

rnineralogy,  see  "Specimens." 
Cabinetware  and  wood,  8ee  "  Furniture  "  and  **  Woods." 

177     Cable,  telegraph  (G.  A.  2906) 35^ 

Cables,  see  *'  Cordage  "  and  "  Iron  Chains." 

61     Cachous  aromatic  (toilet)  (T.  D.  9132,  G.  A.  2739) 40^ 

Cacoa,  see  "  Cocoa." 
60     Cade  oil  (T.  D.  6882) 25^ 

427  Cadmium , free. 

48    Cadmium  yellow  (G.  A.  2049) 255^ 

568    Cajeput  oil free. 

§3    Cakes  and  crackers  (T.  D.  14469) 20^ 

428  Calamine free. 

Calamus  root,  (T.  D.  1279,)  see  '*  Drugs." 

*  Buttons  made  from  whiting  and  shellac  in  imitation  of  ivory, 
held  to  be  dutiable  as  ivory  buttons  (G.  A.  417).  Buttons  of 
peculiar  shape  for  ornamenting  garments,  held  to  be  buttons 
(G.  A.  1892). 

iii 


362  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

Law,  1894.  Duty. 

60    Calcium,  chloride  of  (T.  D.  9008) 25^ 

60  "        santonate  of  (T.  D.  9935)  containing  less  than 

80^  of  santonine  (see  "  Santonine  ") 25^ 

504  Calf's  hair,  cleaned  or  uncleaned,  and  unmanufactured  .free. 

"         "     goods,  see  "  Woolens." 

505  Calfskins,  dried,  salted  or  pickled free. 

341  "  tanned  or  tanned  and   dressed  (T.  D.  5635, 

G.  A.  1743) 20^ 

341  "  bookbinder's,  dressed  and  finished 20^ 

341  *'  japanned  or  patent  leather  (G.  A.  2179.) 20^ 

394    Calisaya  bark free. 

i6}4        **  "     otherwise  than  crude  (T.  D.^9465) 10^ 

59  Calomel 25^ 

Cambrics,  cotton,  as  cotton  cloth  (T.  D.  246). 

277  "  linen 35^ 

Camel's  hair,  raw  or  unmanufactured,  see  *•  Wool." 
"  "      goods,  see  "Woolens." 

"  "      noils,  see  "Wool." 

314  **  "      pencils  in  quills 355^ 

234KCamelias  (G.  A.  290) 10^ 

336    Cameos,  in  frames 35^ 

338  *'  cut  but  not  set  (T.  D.  921 1) 25^ 

338  **        set  but  not  as  jewelry 30^ 

336  "        set  as  jewelry 35^ 

102     Cameras,  if  glass  chief  value 35^ 

'*         other,  dutiable  according  to  the  material  of 
chief  value. 

lo^Camphor,  refined 10^ 

429  "  crude free. 

60  "  oil  (T.  D.  9264,  G.  A.  2815) 25% 

611     Canary  seed free. 

571  "       weed,  as  orchil •. free. 

Candelabras  (T.  D.  3347),  see  "  Candlesticks." 

470    Candle  nuts  (T.  D.  1958) free. 

§3  "        tar  or  residuum  (T.  D.  5091,  G.  A.  2431) 20^ 

Candlewicking,  see  "Wicks." 

351     Candles  and  tapers,  wax  (G.  A.  1205) 25^ 

"        carbon,  according  to  material  of  chief  value. 
177     Candlesticks,  brass,  gold,  silver  or  other  metal  (T.  D. 

3347) 35^ 

84  "  china  or  earthenware,  plain 30^ 

85  '*  "  "  decorated 35^ 

Candy,  see  "Confectionery." 

Canella  alba  bark,  see  "  Drugs." 
179    Cane,  chair,  wrought  or  manufactured  from  rattans  or 

reeds  (T.  D.  9779,  G.  A.    1665) 10^ 

181     Canes  for  walking,  finished,  wood  (T.  D.  9067,    G.    A. 

2437) 25^ 


EXISTING  LAWS  AND  DECISIONS. 


363 


Paragraph 
I<aw,  1894. 


Rate  of 
Duty. 


359 
684 


179 


Canes —  Continued. 

**      containing  pipes  (T.  D.  3692) 50^ 

"      bamboo,  reeds,  and  sticks  for,  in  the  rough  or 
not  further  manufactured  than  cut  into  suitable 

lengths  (T.  D.  4345,  G.  A.  1281,  1665) free. 

**      reeds  for,  wrought  or  manufactured  from  reeds 

or  rattan  (G.  A.  1665) 10^ 

Canned  goods,  see  "  Meats,"  "Vegetables,"  "Fish,"  &c. 
Cannetille  or  bullions,  see  "  Bullions." 
Cans  made  of  imported  material  entitled  to  drawback, 
see  section  22,  Act  Aug.  28,  1894. 
*'     tin,  exported   and  returned,  see   "United  States 
products." 
Cantharides  (Spanish  flies),  see  "  Drugs." 
Canton  flannels  as  cotton  cloth  (T.  D.  3422). 

"       crapes,  silk 45^ 

Canvass,  cotton,  not  duck  (T.  D.  6362),  as  cotton  cloth. 

embroidery,  flax,  jute  or  hemp  (G.  A.  873,  2136) .  35^ 

floor,  (not  oil  cloth),  of  flax,  hemp  or  jute 30^ 

sail,  cotton,  see  "  Cotton  Duck." 

**    linen 35^ 

flax,  hemp   or  jute,  commercially  known  as 

burlaps,  see  "Burlaps." 
flax,  hemp  or  jute,  other  than  burlaps,  (G.  A. 

1426,  2214,  2255,  2259) 35^ 

Caoutchouc,  see  "India  Rubber." 

326j^Capadastras  (T.  D.  8549) 25^ 

Cape  gum,  see  "Drugs." 

Capers,  (picklds) 30^ 

Capes,  fur 30^ 

"        silk 50^ 

"        wool,   worsted    or  animal    hair,   see   "Woolen 
Clothing." 
percussion  (T.  D.  3846)  (can  be  warehoused,  T.  D. 

9564)  see  also  cartridges 30^ 

blasting per  M.  I2.07 

cotton  (G.  A.  2277,  2133) 40^ 

cloth,  tweed  (T.  D.  7214)  see  "  Woolen  Clothing." 

fur  (T.  D.  7214,  G.  A.  537) 30^ 

leather 30^ 

linen  (G.  A.  Mar.  9,  1895) 50^ 

silk  (T.  D.  6044) 50^ 

wool,  worsted  or  animal  hair  (T.  D.  7214,  8506, 
G.  A.  355,  456,  938,  1302)  see  "Woolen   Cloth- 
ing." 
Capsicum  or  red  pepper,  see  "  Pepper." 
Capsules,  see  "Preparations." 
[77  "  for  bottles,  metal 359^ 


302 

277 
295 

277 


277 


198 

353 
301 


327     Caps, 


327 

258 

353 
353 
275 
301 


364  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

Law,  1894.  I^"ty. 

611     Caraway  seed free. 

568  '•         oil free. 

143     Carbines 2Pio 

363     Carbolic  acid  (T.  D.  2587,  6496,)  (but  see  par.  443) free. 

59  "        sheep  wash  (T.  D.  8182,  8782) 25^ 

408    Carbon,  animal,  fit  only  for  fertilizing  purposes   (G.  A. 

2422) free. 

40  "  "        as  bone  black 20^ 

§3  "        blocks  or  plates  (T.  D.  8777) 20^ 

"        candles,  according  to  material  of  chief  value. 

§3  "        gas  retort  (T.  D.  5050) 20^ 

8>^Carbonate  of  ammonia  (T.  D.  7381) 20^ 

395  **  "    baryta  or  witherite free. 

24  **  "    magnesia  (medicinal) per  lb.     3?' 

543  "  "  "  native  mineral,  or  magnesite. .  .free. 

595  •*  "   potash,  crude,  or  black  salts  (T.  D.  5096, 

G.  A.  1249) free. 

**  **  soda,  see  ''Soda." 

640  "  "  strontia,  mineral free. 

88    Carboys,  covered  or  uncovered,   whether  filled  or  un- 
filled,whether  contents  dutiable  or  free,  '^yif  per  lb. 
"         returned,  see  "United  States  products." 
Carbuncles,  see  "  Precious  stones." 
Carcasses  of  animals,  dressed  for  food,  see  "  Meats." 

611     Cardamon  seed  free. 

308    Card  board  (G.  A.  634,  770)  .  -. 30^ 

"      baskets,  see  "Baskets." 

"      cases,  according  to  the  material  of  chief  value. 
"      waste,  see  "Wool."  ' 

132        "      clothing,  manufactured  from  tempered  steel  wire 

(T.  D.  8973,  5800,  G.  A.  I479)-Per  sq.  ft.    ^of 

132        "  **  all  other per  sq.  ft.    20^ 

Cardigan  jackets,  wool,  see  "Woolen  clothing." 

177     Carding  machinery  (T.  D.  1136) 35^ 

308    Cards,  blank,  surface  coated 30^ 

311         "       printed  (T.  D.  3941,  4719). 259^ 

"       lithographed,  see  "Lithographs." 
"       playing,  see  "  Playing  cards." 

555     Carlsbad  sprudel  salts  (T.  D.  9715) free. 

Carmine,  lake,  see  "  Paints." 

514    Carmines,  indigo free. 

Carnelian,  see  "Cornelian." 

181     Carpet  beaters,  rattan  (G.  A.  1014) 25^ 

Carpets,  Carpeting,  Mats  and  Rugs,  viz:* 

293        Angola  (T.  D.  1463)  as  two-ply  ingrain 30^ 

287        Aubusson  and  Axminster,  and  of  like  character 40^ 

♦See  note  on  next  page. 


EXISTING  LAWS  AND  DECISIONS.  365 

Paragraph  Rate  of 

Law,  1894.  Duty. 

Carpets,  Carpetings,  Mats  and  Rugs. —  Continued.'^ 

294  Baize    or    Bookings,    printed,    colored,   or   otherwise 

(T.  D.  3279) 30^ 

289        Broche  (T.  D.  7894) 40^ 

289        Brussels,  and  carpets  of  like  character 40^ 

291  Brussels,    tapestry,    and    carpets    of   like    character, 

printed  on  the  warp  or  otherwise 42 >^^ 

289  Byzantine  (T.  D.  6538) 40^ 

287        Chenille,  and  carpets  of  like  character 40^ 

cork,  figured  or  plain,  see  "Oilcloth." 

295  cotton,  flax,  or  wool,  or  parts  of  either  not  specially 

provided  for  (T.  D.  3390) 30^ 

294        druggets,  printed,  colored  or  otherwise  (T.  D.  loiii).. .  30^ 

294  felt  (T.  D.  loii,  G.  A.  1063) 30^ 

295  flax,  cotton  or  wool,  or  parts  of  either  not  specially 

provided  for ^ 30^ 

295  hair  and  cotton  (G.  A.  191 1) 30^ 

269  hemp  and  jute  (T.  D.  13724,  G.  A.  2052) 20^ 

292  ingrain  treble  and  three-ply 32>^^ 

293  ingrain  two-ply 30^ 

295  Kalmuc  (T.  D.  10038) 30^ 

269  Madras  (T.  D.  4861,  7548) 20^ 

287  moquette 40^ 

290  mosaic  velvet  (T.  D.  6033,  G.  A.  1997) 40^ 

290        plush  (T.  D.  4720) 40^ 

288  Saxony,  Tournay  velvet,  and  carpets  of  like  character  40^ 
290        velvet  and   tapestry  velvet,  printed   on  the  warp   or 

otherwise,  and  carpet  of  like  character  (T.  D.  6033).  40^ 
288        velvet  Tournay,  and  carpets  of  like  character 40^ 

292  Venetian,  chain y^%1o 

288        Wilton,  and  carpets  of  like  character 40^ 

293  wool  Dutch 30^ 

295  of  wool,  flax  or  cotton,  or  parts  of  either,  not  specially 

provided  for  (T.  D.  3390,  G.  A.  1911,  2000,  2244,  2352)..  30^ 
287        woven  whole  for  rooms  (T.  D.  9174) 40^ 

296  mats,  rugs,  screens,  covers,  hassocks,    bedsides,  art 

squares,  and  other  portions  of  carpets  or  carpetmg 
wholly  or  in  part  of  wool,  and  not  specially  provided 
for,  subjected  to  the  rate  of  duty  herein  imposed  on 
carpets  or  carpeting  of  like  character  or  description 
(T.  D.  8969.  G.  A.  2902). 

356        mats,  cocoa  fiber  or  rattan 20^ 

352  "      grass,  in  natural  state  (G.  A.  708,  1705) 25^ 

277  *'  "      fiber  (G.  A.  1054) 35^ 

*Carpets  and  mats  made  of  pile  fabrics  cannot  be  classified  as 
pile  fabrics  or  as  manufactures  of  wool  (T.  D.  13724,  G.  A.  2052, 
2454). 


366  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

I<aw,  1894.  Duty. 

Carpets,  Carpetings,  Mats  and  Rugs. —  Continued.* 
mats,  sheepskin  (G.  A.  298,  but  see  notes  to  Skins)  as 
woolen  manufactures,  see  "Woolens." 

485  "•      straw,  for  floors  (G.  A.  1442) free, 

"      other,  according  to  material. 

287        rugs,  Berlin,  Oriental,  and  other  similar  rugs 40^ 

353  "      fur  skins  with  stuff'ed  heads  (G.  A.  2917) 30^ 

**      traveling,   wool,   (G.    A.   2454)   classified  under 
par.  296. 

353  **      goat  skin  (see  note  to  Skins,  goat) 30^ 

287  "      Turkey 40^ 

Carraway,  see  Caraway. 

Carriages  and  parts  of,  dutiable  according  to  the  mate- 
rial of  chief  value  (G.  A.  1734). 

207    Carrots 10^ 

2o6>^        ♦♦     seed  (T.  D.  6635) 10^ 

Cars,  repairs  and  refurnishing,  running  between  Canada 
and  United  States,  when  dutiable  or  free  see 
T.  D.  648,  4239,  5093, 9549, 9688, 1 1630, 12093, 12279, 
12859. 

177        *•      railroad  (T.  D.  9623) 35^ 

113     Car  truck  channels,  iron  or  steel  (T.  D.  9864) per  lb.   j%f 

177     Cartridges  and  cartridge  shells  (T.  D.  3846,  6634,  G.  A. 

2336) 35^ 

Carvers,  see  "Knives." 

Cascarilla  bark,  see  "Drugs." 

Cashmere  and  cashmere  shawls,  "see  Woolens." 

180    Casks  and  barrels,  empty 20^ 

"  "     returned,  see  "United  States  products." 

646    Cassava  or  cassady  or  tapioca,  flake,  pearl   and   flour 

(T.  D.  3161,  11114) free. 

626    Cassia,  cassia  buds,  cassia  vera,  unground  ^T.  D.  4039).  .free. 

235  **       ground  or  powdered per  lb.      ^^f 

470  "       fistula,  crude  drug free. 

568  "       oil  (T.  D.  4039,  9241,  G.  A.  1414) free. 

653    Cassiterite,  or  black  oxide  of  tin free. 

Cassocks  (T.  D.  4435),  if  not  regalia,  dutiable  according 
to  material,  of  chief  value. 
"         if  regalia,  (T.  D.  5942,  7135),  see  "Societies." 

326>^Castenets  or  bones,  (wood),  (T.  D.  2510) 25^ 

177     Casters  for  furniture,  metal  (G.  A.  1204) 35^ 

86  "  "  "  earthy  substance 30^ 

"        or  cruets,  dutiable  according  to  the  material  of 
chief  value. 
Castings  of  iron  or  steel,  see  "  Iron  or  Steel." 

♦See  note  on  preceding  page. 


EXISTING  LAWS  AND  DECISIONS.  307 

Paragraph  Rate  of 

Ivaw,  1894.  Duty. 

353    Casts  of  plaster,  not  works  of  art 2Pio 

**      specially  imported   for  schools   or  societies,  see 

**  Societies." 

"      if  works  of  art,  see  "  Art." 

205     Castor  beans   or  seeds,  50  lbs.  to  bushel,  (see  note  to 

seeds,  castor) per  bushel    25^ 

27  •'       oil per  gall.    35^ 

430  *•       or  castoreum free. 

464    Catechu  or  cutch  (G.  A.  642) free. 

351  Cat-gut  or  whip-gut  or  worm-gut,  all  manufactures  of, 

or  of  which  the  same  is  component  material 
of  chief  value,  not  specially  provided  for,  (see 
notes  to  Section  4,  Act  of  Aug.  28,  1894)  (G.  A. 

1655,  2463) 25^ 

(articles  composed  wholly  or  partly  of  cat-gut, 
whip-gut  or  worm-gut,  if  not  found  in  this 
"Schedule"  under  their  specific  names,  are 
classified  under  this  general  provision.) 

431  "        when  unmanufactured  or  not  further   manufac- 

tured than  in  strings  or  cords  (G.  A.  311,  567,  2828). free. 
Cat  (wild)  skins,  as  fur  skins  (G.  A.  1857). 

352  Catheters,  rubber  chief  value  (T.  D.  7319) 25^ 

177  "  metal  chief  value  (T.  D.  7349,  G.  A.  2484) 35^ 

198     Catsup  (vegetable  sauce) t  . . . .  30^ 

Cattle,  neat  and  hides  of,  see  section  17,  Act  Aug.  28, 1894. 
"       other,  see  **  Animals." 

207     Cauliflowers,  in  natural  state 10^ 

198  "  in  salt  or  brine  (T.  D.  10597,  G.  A.  1080, 

2801,  2833) 2P% 

595    Caustic  or  hydrate  of  potash,  including  refined  in  sticks 

or  rolls free. 

65  "        "         '*       of  soda  (T.  D.  4066,  41 18) per  lb.    Yzf 

471     Caviare,  fish  eggs  (G.  A.  372) free. 

Cayenne  pepper,  see  "Pepper." 

684    Cedar  in  log,  rough  or  hewn free. 

**      other  form,  see  specific  article  under  "  Woods." 
§3         '*      saw  dust  (T.  D.  4899),  if  not  for  dyeing  or  tanning.  10^ 

568    Cedrat  or  citron  oil  (T.  D.  8962) free. 

2o6>^Celery  seed  (T.  D.  1903) 10^ 

470         **  "     unfit  for  planting  (G.  A.  1375) free. 

198         "       salt  (T.  D.  6080) 30^ 

Celluloid,  see  "Collodion." 

453    Cement,  copper free. 

79  "        Roman,  Portland,  and  other  hydraulic  cement 

in  barrels,  sacks  or  other  packages,  including 
weight  of  barrel  or  package  (T.  D.  3517,  8199, 

G.  A.  2425) per  100  lbs.      8>* 

in  bulk per  100  lbs.      7j* 


368  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

Law,  1894.  Duty. 

Cement —  Continued. 

§3  "        india  rubber  (G.  A.  1963) 20^ 

79  "        other  than  above  (T.  D.  8507,  9375) 10^ 

60    Cene  oil 25^ 

177     Central  fire  cases,  or  Cartridges  (T.  D.  3846) 35^ 

Cerates,  medicinal,  see  "Preparations." 
668     Ceresia,  or  fossil  wax  (T.  D.  2703,  6258) free. 

432  Cerium free. 

14    Ceruleine  (T.  D.  8768,  G.  A.  1424,  3007) ". 25^ 

177     Chafing  dishes,  copper,  or  other  metal 35^ 

177     Chains,  brass  or  copper,  not  jewelry  or  toys 35^ 

137          "        for  saddlery 30^ 

353          "        gutta-percha,  if  not  jewelry 30^ 

137          "        iron  or  steel  (T.  D.  8740,  9969,  G.  A.  384,  385). . .  30^ 

336          "        jewelry,  real  or  mock  (T.  D.  5103,  9840,  G.  A.  384).  35^ 

321          "        if  toys  (T.  D.  3208) 25^ 

137          "        plated  or  gilt  (if  not  jewelry) 30^ 

177          '•        shot  (T.  D.  10128,  G.  A.  385) 35^ 

137          •*        steel  (T.  D.  8740,  9969,  G.  A.  384,  385) 3o^ 

Chair  cane,  see  "Cane." 
181     Chairs,  wood  or  willow  (T.  D.  9536,  G.  A.   1646),  see 

"  Furniture  " 25^ 

177          "        metal 35^ 

152          '*        railway  (T.  D.  276) 25^ 

II     Chalk,  prepared,  precipitated,  French,  red,  and  all  other 
chalk  preparations  not  specially  provided  for 

(T.  D.  3129,  5374) 20^ 

433  **       unmanufactured free. 

II          "       billiard  (T.  D.  14200) 20^ 

340  Chamois  skins,  unfinished  (G.  A.  806) 10^ 

341  *'  "       dressed  and  finished  (G.  A.  806) 20^ 

353  "  "       toilet  mats  of  (T.  D.  8789) ...30^ 

Chamomile  flowers,  see  "Drugs." 

568  "  "        oil  of , free. 

Champagne,  see  "Liquors." 

102    Chandeliers,*  glass  chief  value 35^ 

177  "  metal  and  glass,  metal  chief  value 35^ 

86  "  china  or  earthenware,  decorated 40^ 

113     Channels,  and  car  truck  channels,  iron  or  steel  (T.  D. 

9864) per  lb.    xV 

Chapapote,  or  Mexican  asphaltum,  see  "  Asphaltum." 

434  Charcoal  (T.  D.  7170,  G.  A;  1739) ir^^. 

§3  "         specially  prepared  (T.  D.  8669,  G.  A.  2764) 20^ 

434  "         sticks,  for  drawing  (G.  A.  1819) free. 


*  Portions  of  chandeliers  of  brass  and  glass  separately  packed 
and  invoiced,  to  be  separately  assessed,  see  T.  D.  3347,  G.  A. 
2795- 


EXISTING  LAWS  AND  DECISIONS.  369 

Paragraph  Rate  of 

I,aw,  1894.  Duty. 

336     Charms,  ag:ate  (T.  D.  7155) 35^ 

84  "        china,  porcelain,  parian,  bisque,  earthen,  not 

decorated 30^ 

85  when  decorated 355^ 

336            *'        metal,  jewelry 35^ 

336            "        glass,  if  jewelry 35^ 

336            *'        miniature  opera  glass  (T.  D.  9073) 35^ 

311     Charts 25^ 

410  *'      which  shall  have  been  printed  more  than  twenty 

years  at  the  date  of  importation  (T.  D.  13164).  .free. 

410         "      hydrographic free. 

"      imported  for  United  States,  see  "United  States." 
*'      specially  imported  for  schools  and  societies,  see 
"Societies." 

336     Chatelaines  (T.  D.  1624) 35^ 

320    Checkers,  or  draughts,  any  material 50^ 

Checks,  cotton  or  linen,  see  "Cotton  cloth,"  or  "Linen 
cloth." 

195    Cheese  (G.  A.  2919) per  lb.      4/ 

195  "       grated  (T.  D.  1727)., per  lb.      4f 

"       box  materials,  see  "  Boxes." 
Chemical  apparatus  of  platinum,  see  "  Platinum." 
363  "  purposes,  acids  for,  not  specially  enumerated 

or  provided  for  (G.  A.  2012) free. 

60  "  compounds  and  salts,  not  specially  provided 

for  (see  note  to  Preparations,)  (G.  A.  699) 25^ 

443  "  compounds,  if  coal-tar  product,  not  medicinal 

(G.  A.  2261,  2032) • free. 

"  earthenware,  see  "Earthenware." 

"  glassware,  for  use  in  laboratory,  see  "  Glass." 

Chemises  as  clothing  (G.  A.  1033). 
:26o    Chenille  curtains,  table  covers,  and  all  goods  manufac- 
tured of  cotton  chenille,  or  of  which  cotton 
chenille  forms    the   component    material   of 

chief  value  (G.  A.  1311) 40^ 

"        cloth  cotton  in  the  piece,  see  "Plushes." 
299     Chenilles,  silk  or  silk  chief  value, 

I1.50  per  lb.,  but  not  less  than  50^ 
Cheroots,  see  "Cigars." 

489    Cherries,  green  or  dried,  as  fruit free. 

§3  "         in  brandy  (G.  A.  2864) 20^ 

Cherry  juice,  see  "Fruit  juice." 
320    Chessmen  and  chessballs,  ivory,  bone,  or  other  materials 

(T.  D.  8797,  G.  A.  1831) 50^ 

18    Chestnut,  extract  of  (T.  D.  3412) 10^ 

224    Chestnuts 20^ 

§3  "         flour  of  (G.  A.  722) 20^ 

Chia  seed,  see  "Drugs." 


370  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

lyaw,  1894.  Duty. 

470    Chian  turpentine  (T.  D.  51 14),  oleo-resin free. 

227     Chickory-root,  burnt  or  roasted,  ground  or  granulated, 
or  in  rolls,  or  otherwise  prepared,  and  ' 
not  specially  provided  for  (T.  D.  4358, 

G.  A.  2614) per  lb.      2^ 

231  **  "      mixed  with  other  ingredients  (G.  A.  2614, 

T.  D.  14783)  as  coffee  substitute,  .per  lb.  i}4f 

435  **  '*      raw,  dried  or  undried,  but  unground free, 

227  *'         paste  (T.  D.  1509) per  lb.      2,«^ 

2o6>^        ••         seed  (T.  D.  7523) 10^ 

Chili  peppers,  see  "Pepper,  red  or  capsicum." 

108    Chimney  pieces  of  slate 20^ 

105  ''  **       "marble 45^ 

84 )  China,   porcelain,   parian    and    bisque  ware,   including 

^5  )  placques,  ornaments,  toys,  charms,  vases,  and 

statuettes,*  white,  not  changed   m  condition 

by    superadded    ornamentation    or  decorated 

(T.  D.  6965,  7572,  9735,  G.  A.  1330,  1692,  1764, 

2021,  2120) 30^ 

decorated 35^ 

321  ••        dolls  and  doll  heads  (G.  A.  1543,  1546,  2406) 25^ 

336         ♦*        jewelry  (T.  D.  5161) 35^ 

85  **        settings  for  jewelry  (T.  D.  4971) 35^ 

82     China— clay,    or  kaolin  (including   China   stone,  T.  D. 

5367) per  ton  I2.00 

497  **        grass  or  ramie,  unmanufactured free. 

277  **  "      yarn  or  thread 35^ 

362  "     .       "      noils  (T.  D.  6873,  G.  A.  1728) 10^ 

**  '*      manufactures  of,  see  "Grass." 

"        root,  see  "Drugs." 
Chinchards,  as  sardines  (T.  D.  1382),  see  "Fish." 
Chinese  blue,  see  "Blues." 

397  "         wax  (T.  D.  2225) free. 

"         wine,  see  "Liquors." 
352     Chip,  all  manufactures  of,  or  of  which  chip  is  component 
material  of  chief  value,  not  specially  provided 
for  (see  notes  to  Section  4,  Act  of  Aug.  28,  1894).  25^ 
(articles  composed  wholly  or  partly  of  chip,  if  not 
found   in  this  "Schedule"  under  their  specific 
names,  are  classified  under  this  general  provi- 
sion.) 
Chip  materials  for  hats,  bonnets  and  hoods,  see  "  Hats." 

*In  the  case  of  a  porcelain  vase,  decorated  by  a  classic  painting,, 
the  vase  alone  worth  but  |2o,  while  the  painting  increased  its  cost 
to  |6oo:  held,  that  the  provision  for  porcelain  vases  was  more 
specific  than  "paintings"  (G.  A.  1981). 

A  painting,  executed  by  hand,  on  porcelain  and  not  commer- 
cially known  as  a  placque,  held  to  be  a  painting  (G.  A.  157Q,  1768,. 
T.  D.  13648  citing  In  re  Collamore,  Circuit  Court,  53  Feci.  Rep.. 
1006),  but  see  G.  A. 


EXISTING  LAWS  AND  DECISIONS.  371 

Paragraph  Rate  of 

I<aw,  1894.  Duty. 

177  Chisels  (G.  A.  218.) 35^ 

60  Chlobarium  (T.  D.  763) 25^ 

12  Chloral  hydrate,  medicinal  preparations 25^ 

60  Chlorate  of  barytes  (T.  D.  2117,  6301) 25^ 

595  "        "   potash free. 

621  "        '*   soda free. 

60  "        ♦*  barium  (T.  D.  6301) 25^ 

60  "        **   calcium  (T.  D.  9008) 2$% 

17  "        "   ethyl  (G.  A.  1438) per  lb.|i.oo 

537  **         "   lime  or  bleaching  powder  (G.  A.  954) free. 

60  **        "   magnesium  (T.  D.  8092,  8138,  G.  A.  2051). . .  25^ 

60  "        "   zinc  (T.  D.  4526,  G.  A.  1575) 25^ 

13  Chloroform per  lb.    25^ 

102     Chlorometers,  glass 35^ 

48    Chlorophyle  for  coloring  soap  (T.  D,  9912) 25^ 

229    Chocolate,  sweetened,  flavored  or  other,  valued  at  35  cts. 

or  less  per  lb.  (T.  D.  3569,  5512,  I39i6).per  lb.      2^ 

valued  above  35  cts.  per  lb 35^ 

229  '*  confectionery  (T.  D.  7840,  13916) 35^ 

438    Chromate  of  iron  or  chromic  ore free. 

"         "  lead  (chrome  yellow),  see  "Paints." 

54  **         "potash 25^ 

66  ••         "soda 25^ 

Chrome  colors,  see  "Paints." 

3     Chromic  acid per  lb.      4^ 

438  ' *  ore  or  chromate  of  iron free. 

§3     Chromium  and  chrome  iron  (T.  D.  8496,  G.  A.  2071) 10^ 

Chromos,  see  "Lithographs." 

172     Chronometers,  box  or  ship's,  and  parts  of 10^ 

363    Chrysamic  acid,  (T.  D.  5147) free. 

14  Chrysoidine  (T.  D.  3927) 25^ 

Chrysolites,  sefe  "Minerals." 

Church  furniture,  dutiable  (T.  D.  4312),  see  "  Furniture." 

"        regalia,  see  "Societies." 
Cicuta,  see  "  Conium  Cicuta." 

436    Cider free. 

Cigar  cases,  lighters,  cutters  and  other  smokers'  arti- 
cles, see  "Smokers'  articles." 
"       labels,  see  "Lithographs." 

359     Cigarette  paper,  in  all  forms  (G.  A.  400,  2404) 50^ 

359  "         book  covers  and  books 50^ 

59     Cigarettes,  medicinal  (T.  D.  3080) 25^ 

59  "  asthma  (T.  D.  1646) 25^ 

"  other,  see  "Cigars." 


372  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

L,aw,  1894.  Duty. 

188    Cigars,  cigarettes,  and  cheroots  ot  all  kinds  (T.  D.  7957, 

455) per  lb.  |4  and  25^ 

188  paper  cigars  and  cigarettes,  including  wrappers, 

same  duty  as  cigars  (T.  D.  2607). 
Internal  Revenue  Tax  in  addition,  Sec- 
tion 4,  Act  March  3,  1883. 

cigars  and  cheroots l3-oo  per  1000 

cigarettes    weighing     not    over  3    lbs.    per 

1000 50,^  per  1000 

**  weighing    over    3    lbs.    per    1000, 

I3.00  per  1000 
Provided,  That  cigars  shall  be  packed    in 
boxes  not  before  used  for  that  purpose,   con- 
taining respectively,  25,  50,  100,  200,  250  or  500 
cigars  each.     (Sec.  32,  Act  of  October  i,  1890.) 
Provided  further,  That  cigarettes  shall  be 
put  up  in  packages  or  parcels  containing   10, 
20,  50  or  100  cigarettes  each.     (Sec.  32,  Act  of 
October  i,  1890.) 
§26                          Provided  further ,  That  no   cigars  shall  be 
imported  unless  the  same  are  packed  in  boxes 
of  not  more  than  500  in   each  box,    and  no 
entry  of  any  imported  cigars  shall  be  allowed 
of  less  quantity  than  3000  in  a  single  package. 
Cigarettes  and  cheroots  to  be  imported  in  not 
less  quantity  than  3000.   (T.  D.  1306,  11131.) 
394    Cinchona  or  other  barks  from  which  quinine  may  be  ex- 
tracted  free. 

"        root,  see  **  Drugs." 
601     Cinchonidia,  and  sulphate  and  salts  of  quinia  (T.    D. 

5901,  6268,  6865) free. 

627     Cinnamon,  and  chips  of,  unground ' free. 

235  "  ground  or  powdered. per  lb.     3^ 

568  "  oil  (T.  D.  4039) free. 

536     Citrate  of  lime free. 

60  "       "   magnesia  (T.  D.  5949,  6291) 25^ 

60  "       "  soda 25^ 

4    Citric  acid 25^ 

489    Citron,  green,  ripe  or  dried free. 

489         **        in  brine,  (G.  A.  730) free. 

218         '*        preserved  or  candied  (T.  D.  9357;  G.  A.  92,  369).  30^ 

568  "        oil,  as  cedrat  (T.  D.  8962) free. 

568    Citronella  or  lemon  grass  oil  (T.  D.  770) free. 

437     Civit,  crude free. 

568        "      oil free. 

Clapboards,  see  "Woods." 

326>^Clarinets,  or  parts  of 25^ 

177     Clasps,  metal  (T.  D.  6425,  9192) 35^ 

33^  *'        if  jewelry  (T.  D.  8790) 35^ 


EXISTING  LAWS  AND  DECISIONS.  373 

Paragraph  Rate  of 

Law,  1894.  Duty, 

82     Clay  or  earth,  unvvrought  or  unmanufactured,  not  spe- 
cially provided  for,  (G.  A.  1772). per  ton  |i. 00 
82       **       "        "       if  wrought    or    manufactured,    not    spe- 
cially provided  for  (T.   D.  9249;  G.  A.       __ 

247,848,    1413,  1514) per  ton  $2.00 

439       '*      common  blue  clay  in  casks  suitable  for  the  manu- 
facture of  crucibles free. 

82       "      burnt  (T.  D.  6140) perton|2.oo 

82       "      china,   or    kaolin    (including    china-stone,    T.    D. 

5367) per  ton  I2.00 

140    Cleavers  (G.  A.  Mch.  26,  1895) 35^ 

587     Clematis  (G.  A.  273,  1226) free. 

638    Cliff  stone,  unmanufactured  (T.  D.  5452) free. 

177     Clippers,  horse  and  hair 35^ 

159    Clippings,  from  brass  or  Dutch  metal 10^ 

452  **  "      copper free. 

no  "  "      iron  or  steel,  if  scrap per  ton  I4. 00 

Cloak  or  shawl  pins,  metal,  see  "  Pins." 
Cloaks,  see  **  Clothing." 

173     Clocks,*  or  parts  of  (T.  D.  4160,  6289,  9477,  6014) 25^ 

467  '*  jewels  to  be  used  in  the  manufacture  of  clocks 

(T.  D.  15350) free. 

177  "  keys  for  (T.  D.  6558;  G.  A.  543) 35^ 

177     Cloisonne  enamelled  vases,  metal  (T.  D.  4061) 35^ 

Cloth,   bolting,   bookbinder's,   hair,   tracing    or  water- 
proof, see  the  respective  articles. 
"       other,  see  the  material  of  which  composed. 
Clothing  and  wearing  apparehf 
258        cotton  (except  shirts,  drawers,  stockings,  shawls  and 
suspenders,  which  see)  or  other  vegetable  fiber,  or 
either  chief  value  (G.  A.  508,  546,  607,  981,  996,  1008, 
1033,    1045,    1307,    1388,    1513,    1905,  2038,  2066,  2133, 

2144,  2230,  2277,  2865,  2967) 40^ 

353        fur,  or  fur  chief  value  (except  hats,  bonnets  and  hoods, 

which  see),  (G.  A.  2017,  2090,  2451) 30^ 

275        linen,  or  linen  chief  value,  no  part  wool  (except  col- 
lars and  cuffs,  which  see)  (G.  A.  1512) 50^ 

*Side  ornaments  (vases,  candelabras,  figures,  &c.)  for  clocks, 
but  not  attached  to  them,  cannot  be  classified  as  parts  of  clocks, 
but  dutiable  according  to  the  material  of  which  composed  (T  D. 
1487,  6014,  G.  A.  2871). 

fThe  Supreme  Court  in  Arnold  vs.  U.  S.  (147  U.  S.  494)  held  that 
the  words  "wearing  apparel"  covers  all  articles  which  are  ordi- 
narily worn,  dress  in  general  (G.  A.  2066,  2756). 

Embroidered  or  lace  clothing  dutiable  as  clothing  and  not  as 
embroideries  or  laces  (G.  A.  2133,  T.  D.  13932,  G.  A.  2935,  2970). 

Military  sashes  (G.  A.  2600);  surgical  appliances,  such  as  elastic 
stockings,  &c.  (G.  A.  666);  girdles  (G.  A.  1160)  and  cotton  anklets 
(T.  D.  March  5,  1895)  not  classified  as"  Clothing,"  but  dutiable  ac- 
cording to  material.  Church  vestments  classified  as  clothing  (G. 
A.  1369).  Collars  and  jackets,  beaded,  beads  chief  value,  classified 
under  par.  354  at  30^  (G.  A.  3005). 


374  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

lyaw,  1894.  Duty. 

Clothing  and  wearing  apparel:* Continued. 

352        rubber  chief  value  (G.  A.  1469,  2242) 25^ 

301        silk,  or  silk  chief  value  (G.  A.  288,  592,  1056,  1227,  1781, 

2029,  2144,  2086,  2436,  2494,  2564) 50^ 

vegetable  fiber,  see  cotton  above. 

wool,  worsted  or  animal  hair,  see  "  Woolen  clothing." 

of  persons  arriving  in  the  United  States,  see  **  Effects." 

611     Clover  seed  as  grass  seed  (G.  A.  2442,  2443) free. 

628    Cloves  and  clove  stems  unground free. 

235  **      ground  or  powdered per  lb.     3^' 

60  "      oil  of 25^ 

276     Cluny  lace,  linen  (T.  D.  1615) 50^ 

177     Coaches,  if  metal  chief  value  (G.  A.  1734) 35^ 

**         furniture  for,  dutiable  according  to  material  of 
chief  value. 

441     Coal,  anthracite  (G.  A.  1065,  T.  D,  13402,  G.  A.  2957) free. 

3181^     "      bituminousf    and  shale  (T.  D.  6225,  10098,  13402, 

G.  A.  2957) per  ton    40^ 

3i8>^     '•      cannel  (T.  D.  787) per  ton    40^' 

318I4:     **      coke 15^ 

177        "      hods  of  brass,  iron  or  other  metal 35^ 

**      oil,  see  "  Petroleum." 

*'      screenings  and  dust,  as  slack  or  culm  (T.  D.  2363, 
3952,  4044). 
3i8>^     "      slack  or  culm,  such  as  will  pass  through  ^  inch 

screen  (T.  D.  7650,  G.  A.  500,  2010) per  ton    \^9' 

441        **      shale,  anthracite  (T.  D.  5308,  G.  A.  2967) free. 

441        "      stores  of  American  vessels,  but  none  shall  be  un- 
loaded (2798  R.S.  and T.D.  4935,  6725, 12185, 15206). free. 
443     Coal-tar,  all  preparations  (except  medicinal)   and  pro- 
ducts of,   not  colors  or  dyes,  not  specially 
provided  for^  (T.  D.  6619,  G.  A.  1348,  1417, 
1838,   1840,   1841,  1842,  1843,  1850,  1851,  1852, 
1859,   2032,   2261,  T.   D.   T3282,   13410,  G.  A. 
2499,  2505,  2514),  (see  proviso  to  "Petroleum"). free. 
14            "         colors  or  dyes,  all,  by  whatever  name  known 
and  not  specially  provided  for  (T.  D.  2811, 
3847,  5686,  8768,  8802,  9407,  9425,  9500,  [9766, 
defines  aniline  dyes  and  colors,]  G.  A.  154, 
1348,   1412,   1423,   1855,  2254,   2326,   2495,   see 
proviso  to  "Petroleum  ") 25^ 

*See  note  on  preceding  page. 

fFor  drawback  on  bituminous  coal  used  as  fuel  on  American 
vessels,  see  Sec.  10,  of  the  Act  of  June  19,  1886  {supra). 

JAn  acid  or  a  chemical  compound,  not  specially  provided  for, 
if  a  coal-tar  preparation  is  not  taken  out  of  the  provision  for  coal- 
tar  preparations  (G.  A.  2032,  2061).  Medicinal  preparations,  the 
product  of  coal-tar,  should  be  classified  as  medicinal  preparations 
<G.  A.  2023). 


EXISTING  LAWS  AND  DECISIONS.  875 

Paragraph  Rateol 

lyaw,  1894.  Duty. 

Coal-tar —  Continued. 

"■         preparations,  if  medicinal,  see  "  Preparations." 

443  **         crude  (see  proviso  to  "  Petroleum  ") free. 

647  "         pitch  of free. 

Coat  linings,  cotton,  see  **  Cotton  cloth." 

329        "  "        fur  (G.  A.  1508) 20^ 

302        "  **        silk  or  silk  chief  value  (G.  A.  2157) 45^ 

'*  *'       woolen,  see  ''Woolen  dress  goods." 

Coats,  see  "Clothing." 

444  Cobalt free. 

444         "       crystals  (T.  D.  3168) free. 

i4>^      "       oxide  of per  lb.    25/' 

444  "       ore  of free. 

60    Cocaine,  crude  (G.  A.  1531,  2405) 25^ 

60  "        hydrochlorate  (T.  D.  13826,  13849) 25^ 

60  "        muriate  of  (T.  D.  13826,  13849) 25^ 

445  Cocculus  indicus free. 

446  Cochineal free. 

"         lake,  see  *' Paints." 
60  "  ammoniacal  (G.  A.  710) 25^ 

447  Cocoa,  or  cacao,  crude free. 

230  "       butter  and  cocoa  butterine  (G.A.I  174,  2766). per  lb.  3>^^ 

447  "       leaves  and  shells  of  (T.  D.  2780,  6661) free. 

§3  "       fiber,  dyed  (G.  A.  1252) 20^ 

229  "       prepared  or  manufactured,  not  specially  provided 

for  (T.  D.  3403,  4841,  5512,  6518) per  lb.  2^ 

356  "       matting 20^ 

356  "  **        slight  mixture  of  wool  (T.  D.  1050) 205^ 

356  ' '       mats 20^ 

"      sweetmeats,  as  confectionery. 

224    Cocoanuts  in  the  shell 20^ 

568  "  oil  of  (G.  A.  2360) free. 

218  *•  prepared  or  dessicated 30^ 

617     Cocoons,  silk ' free. 

Codfish,  see  "Fish." 

"         sounds  or  bladders,  see  "Bladders." 

497     Codilla  (tow  of  flax  or  hemp) free. 

268    Cod-lines,  hemp  (T,  D.  9307) 10^ 

499    Cod  oil  (G.  A.  2832) free. 

28    Cod-liver  oil  (T.  D.  7141,  7310) 20^ 

568  "  "   of  American  fisheries free. 

59  "  "    proprietary  preparations  of  (G.  A.  268,  2861).  25^ 

448  Coffee,  raw  or  roasted  (G.  A.  2802) free. 

i82>^       "     from  Hawaiian  Islands  (see  Act  August  15,  1876).  .free. 

231  "     substitutes  for,  acorns   prepared   and   dandelion 

root,  and  all  other  articles  used  as  coffee,  or  as 
substitutes  therefor,  riot  specially  enumerated 


376  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

I«aw,  1894.  Duty. 

Coffee —  Continued. 

or  provided  for  (T.  D.  3289,  6865,  4564,  6922,  9332, 

14783,  G.  A.  2614) per  lb.  lyi^ 

"     chicory  root  for,  see  "Chicory." 

231  "     homoeopathic  (T.  D.  6922) per  lb.  i^^ 

177  **     mills,  wood  and  metal,  metal  chief  value 35^ 

Cognac,  see  "Liquors." 

449  Coins,  gold,  silver,  and  copper  (T.  D.  3248,  6887,  11907, 

14575) free. 

426         "      old  (T.  D.  1 1 135) free. 

450  Coir  unmanufactured  (T.  D.  2780) free. 

277       "      hawsers  (G.  A.  1022) 35^- 

"     manufacturers  of,  see  "Vegetable  substances." 
"     matting  and  mats,  see  "Matting." 
"     yarn,  see  "  Yarn." 

3i8^Coke 15^. 

48    Colcothar, 'or  oxide  of  iron  (T.  D.  9455,  G.  A.  1627) 25^ 

470    Colchicum  seed  (G.  A.  1377) free. 

58  "  wine  (T.  D.  8329)  per  lb.  50/'.  but  not  less  than  25^ 

61     Cold  cream,  (cosmetic) 40^ 

354    Collars,  beaded,  beads  chief  value  (G.  A.  3005) 35^ 

258    Collars,  cotton  or  cotton  chief  value,  no  part  linen 40^- 

258  '  *        cotton,  embroidered 40^ 

353  "        fur  (T.  D.  6252) 30^- 

25S  "        lace,  cotton  (G.  A.  2133,  2994) 405^ 

275  "  "     linen  (G.  A.  2204) per  doz.  30^.  and  30^ 

301  "  "     silk 50^. 

275  "        linen,  wholly  or  part per  doz.  30,^'.  and  30^. 

275  "  "      embroidered  (G.  A.  2204)  per  doz.  30^.  and  30^ 

301  "        silk  or  silk  chief  value 50^ 

Collections  of  antiquities,  etc.,  see  "Antiquities." 
Colleges,  articles  specially  imported  for,  see  "Societies." 
15     Collodion  *and  all  compounds  of  pyroxyline,  by  what- 
ever name  known  (T.  D.  5477) per  lb.    40)* 

15  "  rolled  or  in  sheets,   but  not  made  up  into 

articles  (T.  D.  6744) per  lb.    ^of 

15  "  when  in  finished  or  partly  finished  articles 

(G.  A.  879,  1829,  2509,  2782,  2841) 45^ 

(articles  composed  wholly  or  partly  of  col- 
lodion, if  not  found  in  this  "Schedule" 
under  their  specific  names,  are  classified 
under  this  general  provision  (see  notes  to 
Sec.  4,  Act  of  Aug.  28,  1894). 
Colocynth,  or  coloquintida,  or  bitter  apple,  see  "Drugs." 
7     Cologne  water  and   other  toilet  waters  and   alcoholic 

perfumery  (T.  D.  9712) per  gall.  $2.00  and  505^ 

*  Celluloid  manufactures,  classified  under  paragraph  15,  (T.  D, 
8610,  8941). 


EXISTING  LAWS  AISD  DECISIONS.  377 

Paragraph  Rate  of 

I,aw,  1894.  Duty. 

16    Coloring  for  brandy,  beer,  wine  and  other  liquors  (T.  D. 

6740,  7403,  10518;  see  G.  A.  1418) 50^ 

86    Color  stones  or  muUers  (T.  D.  5048) 2>o% 

Colors,  see  **  Paints." 
Colts'  foot  (drug),  see  "Drugs." 
Columbo  root,  see  **  Drugs." 
113     Columns   and   posts,   or  parts   or  sections   of,   iron   or 

steel per  lb.    f-^^ 

31     Colza  oil  (T.  D.  2604),  as  rape  seed  oil per  gal.    10^ 

15     Combs,  celluloid  (if  not  jewelry) 45^ 

177  "       curry , 35^ 

354  **       ivory,  or  vegetable  ivory 35^ 

177  "       gold,  silver  or  other  metal  (if  not  jewelry) 35^ 

353  **       gutta  percha 30^ 

336  "       if  jewelry  (G.  A.  194) 35^ 

354  *  *       shell  or  mother  of  pearl 35^ 

Comfits,  see  "Fruits  preserved." 

603     Communion  service  (T,  D.  450,  8049),  as  regalia free. 

177     Compasses,  metal  chief  value 35^ 

177  "  or  dividers,  brass  or  other  metal  (T.  D.  7276; 

G.  A.  1529) 35^ 

181  **  or  dividers,  wood 25^ 

Compositions  of  glass  or  paste,  see  "  Precious  stones." 
Compounds,  see  "Liquors"  and  "Preparations." 
Coney  plates  and  skins,  see  "  Fur  skins." 
183     Confectionery,  sugar  candy,  and  all  confectionery  made 
wholly  or  in  part  of  sugar,  and  on  sugars  after  being 
refined,  when  tinctured,  colored,  or  in  any  way  adul- 
terated (T.  D.  5954;  G.  A.  566,  1987,  1752) 35^ 

229    Confectionery,  chocolate  (T.  D.  7840,  13916) 35^ 

Conium  cicuta,  or  hemlock,  seed  and  leaf,  see  "Drugs." 

18  same,  extract  of 10^ 

470    Conium  seed  (G.  A.  1376) free. 

Conserves,  medicinal,  see  "Preparations." 
"  other,  see  "  Fruits  preserved." 

Contrayerva  root,  see  "Drugs." 
§24    Convict  labor,  man'f 's  of,  not  entitled  to  entry. 

Copal  gum  (T.  D.  2907)  see  "Drugs." 
177     Copper,  articles  or  wares  manufactured,  not  specially 
provided  for,  and  whether  partly  or  wholly 
manufactured  (see  notes  to  Sec.  4,  Act  of  Aug. 

28,  1894) 35^ 

(articles  composed  wholly  or  partly  of  copper, 
if  not  found  in  this  "  Schedule  "  under  their 
specific  names,   are   classified    under  this 
general  provision.) 
454           "        any  form  not  manufactured,  not  specially  pro- 
vided for free. 

iv 


378 


U.  S.  IMPORT  DUTIES  UNDER 


Paragraph 


lyaw, 

60 
454 
453 
177 


161 
161 
453 
452 
426 

449 
452 

454 

453 
452 
451 
454 
161 

454 
453 
177 
161 
161 

161 
666 
405 

455 
218 

558 
307 
3" 
311 
456 
351 


1894 
Copper 


Rate  of 
Duty. 


263 

277 


-Continued. 

acetate  of  (T.  D.  8593,  G.  A.  i860,  2341) 25^ 

in  bars free. 

black  or  course  (T.  D.  4529) free. 

bolts 35^ 

'*     for  construction  and  repair  of  vessels,  see 
"  Vessels." 

bottoms 20^ 

braziers,  in  rolled  plates 20^ 

cement free. 

clippings  from  new free. 

coins,  old  (T.  D.  3248,  6887) free. 

coins free. 

composition    metal,    copper    chief  value,    not 

specially  provided  for  (T.  D.  8431) free. 

ingots free. 

medals,  see  "Medals." 

matte,  as  regulus  (T.  D.  10173) free. 

old,  fit  only  for  remanufacture free. 

ores  (T.  D.  6035,  15497) free. 

pigs free. 

pipes 20^ 

plates  for  sheathing,  see  "Metals." 

in  plates free. 

regulus  of  (T.  D.  4529,  10173) free. 

powder  (T.  D.  9126) 35^ 

in  plates  rolled  called  braziers'  copper 20^ 

rods 20^ 

sheathing,  see  "Metals." 

sheets 20^ 

subacetate  of,  or  verdgris  (G.  A.  2341) free. 

sulphate  of,  or  blue  vitrol free. 

Copperas,  or  sulphate  of  iron,  or  green  vitriol free. 

Copra  prepared  or  desiccated 30^ 

"      not  prepared  or  desiccated  (G.  A.  281 1) free. 

Copying  books,  blank,  for  press  copying,  of  tissue  paper,  35^ 

"  "       partly  printed  (G.  A.  2982) 25^ 

Copy  books,  other,  if  blank  (T.  D.  9904) 20^ 

Coral,  marine,  unmanufactured  and  uncut free. 

'  *      all  manufactures  of  or  of  which  coral  is  component 
material  of  chief  value,  not  specially  provided 
for  (see  notes  to  Section  4,  Act  of  Aug.  28,  1894)  25^ 
(articles  composed  wholly  or  partly  of  coral,  if 
not  found   in  this  "Schedule"   under  their 
specific  names,  are  classified  under  this  gen- 
eral provision.) 

Cord,  sash,  hemp,  see  "  Cordage  " 45$^ 

"     jute  (G.  A.  1132) 35^ 


EXISTING  LAWS  AND  DECISIONS.  379 

Paragraph  Rate  of 

Law,  1894.  Duty 

277    Cordage,  or  cables,  coir  (G.  A.  1022) 35% 

268  "  "        wholly  or  in  part  of  New  Zealand 

hemp,    istle    or    Tampico    fiber, 
manilla,  sisal  grass,  or  sunn  (T. 

D.  9307;  G.  A.  1034,  1980) 10^ 

263     Cords,  cotton  (G.  A.  1607,  1844,  2914) 45^ 

263         •'  "       and  rubber  (G.  A.  1691,  Mch.  28,  1895) 45^ 

**  "       silk   and   metal  according  to  material  of 

chief  value  (G.  A.  2181). 
"        linen,  see  "Thread"  and  "Twine." 

300         ' '        silk,  or  silk  chief  value  (G.  A.  1745) 45^ 

352         "  "     and  rubber,  rubber  chief  value  (G.  A.  1754). .  25^ 

286         "        wholly  or  in  part  of  wool,  worsted  or  animal  hair, 

elastic  or  non-elastic 50^ 

286         *  *        and  tassels,  wool 50^ 

"  "         "        other  material,  see  "  Trimmings." 

Cordials,  see  "Liquors." 

"         medicinal,  see  "  Preparations." 

298     Cordonnet,  silk  (G.  A.  1468) 30^ 

"  metal,  see  "Bullions." 

Corduroys,  see  "Plushes." 

6ii     Coriander  seed  (T.  D.  8559) free. 

i6}4  * '  "      otherwise  than  crude 10^ 

351     Cork,  all  manufactures  of,  or  of  which  cork  is  compo- 
nent material  of  chief  value  (see  notes  to  Sec. 

4,  Act  of  Aug.  28,  1894) 25^ 

(articles  composed  wholly  or  partly  of  cork,  if 
not  found  in  this  "Schedule"  under  their 
specific  names,  are  classified  under  this  gen- 
eral provision.) 

457        **      wood,  or  cork  bark,  unm'f'd  (T.  D.  9793) free. 

"      carpets,  see  "Oilcloth." 

351        "      floats,  for  anglers. , ...25^ 

351        "      pictures 25^ 

457        "      shavings  (G.  A.  1545) free. 

351        "      soles  for  shoes 25^ 

351        "      ventilators 25^ 

319    Corks,  wholly  or  partially  manufactured per  lb.  lof 

556    Cornelian,   crude free. 

338  *  *  cut  as  precious  stone 25^ 

336  **  jewelry  (T.  D.  803) 35^ 

326^Cornets,  or  parts  of 25^ 

321  "        if  toys 25^ 

§3    Cornish  stone,  ground  (G.  A.  599)  see  "Feldspar" 20^ 

556  "  "       unground  (G.  A.  2305) free. 

190    Corn  and  cornmeal  (T.  D.  6156) 20^ 

"     plasters,  see  "Plasters." 
§3       "     roasted  (T.  D.  7071) 20^ 


380  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

Law,  1894.  Duty. 

Corn — Continued. 

232        "     starch,  if  for  starch per  lb.  i^^ 

§3        "  "        for  food  and  not  suitable  for  starch 20^ 

§3        •'  "        residuum  (T.  D.  6641) 10^ 

Corporations,  articles  specially  imp'd  for, see  "Societies. ' ' 

59    Corrosive  sublimate  (mercurial  preparation) 25^ 

258    Corsets,  cotton,  or  cotton  chief  value,  embroidered  or 

not  (G.  A.  2066,  2935) 40^ 

275  '*         linen,  or  linen   chief  value,  no  part  wool,  em- 

broidered or  not  (G.  A.  2935) 50^ 

301  **  silk,  or  silk  chief  value  (G.  A.  2066) 50^ 

"         wool,  or  wool  chief  value   (G.   A.   2066),   see 

"Woolen  Clothing." 
263     Corset  lacings,  cotton  (T.  D.  8541) 45^ 

263  "  "        linen  (G.  A.   1774) 45^ 

302  "  "        silk,  or  silk  chief  value  (G.  A.  1637) 45^ 

"      wire,  see  "Wire." 

Corticene,  see  "Oilcloth." 

556    Corundum  ore  (T.  D.  1374) free. 

177  "  disc  (T.  D.  8332)  part  metal 35^ 

61    Cosmetics  (G.  A.  1779) 40^ 

Costumes,  scenery,  &c.,  of  Actors  arriving  in  the  United 
States  (T.  D.  4721,  7321,   13632;  G.  A.   1990), 
see  par.  596. 
"  for  military  companies,  according  to  material 

(G.  A.  1759). 

277     Cot  bottoms,  linen 35^ 

Cottonades,  as  cotton  cloth  (G.  A.  1242). 
Cotton  azotique  or  gun  cotton,  see  "  Powder." 

458    Cotton,  raw  or  unmanufactured free. 

"        bagging  for,  see  "  Bagging." 
"        bed  tickings,  as  cotton  cloth. 

264  "        belting  (G.  A.  2951) 35^ 

263  "        binding,  spindle 45^ 

"        bindings,    see    "Cords,"  "Braids,"    "Tapes," 

"Gimps,"  "Galloons"  and  "Trimmings." 

264  "        binding,  shoe  (G.  A.  2226) 35^ 

276  "        bobbinet 50^ 

263  "        braids,  elastic  or  non-elastic  (T.  D.  6733;  G.  A. 

1431,  1691,  2143,  2236,  2312,  2850,  2914) 45^ 

263  "        braces,  elastic  or  non-elastic  (T.  D.  7333) 45^ 

"        brocade,  as  cotton  cloth  (G.  A.  1455,  2434). 

"        brilliants,  as  cotton  cloth  (T.  D.  246). 

264  "        buckrams,  (T.  D.  9941;  G.  A.  1141) 35^ 

258  "        caps  (G.  A.  2277,  2133) 40^ 

**        cambric,  as  cotton  cloth  (T.  D.  246). 

"        candle  wicks,  see  "Wicks." 

"        canvass,  not  duck,  as  cotton  cloth  (T.  D.  6362). 


EXISTING  LAWS  AND  DECISIONS.  381 

Paragraph  Rate  of 

I.aw,  1894.  Duty. 

Cotton —  Continued. 

"        canton  flannels,  as  cotton  cloth  (T.  D.  3422). 

**        carpets,  see '' Carpets." 

**        chenille,  see  *' Chenille." 

**        cretonnes  (T.  D.  4558)  as  cotton  cloth. 

252  \  Cotton  cloth,*  not  exceeding  50  threads  to  the  sq.  inch, 

253  f  counting  the  warp  and  filling,  (G.  A.  1613). 

not  bleached,  dyed,  colored,  stained,  painted 
or  printed, 

valued  not  over  7^  per  sq.  yd i.f  per  sq.  yd. 

valued  over  7^  per  sq.  yd 25^ 

if  bleached, 

valued  not  over  9^  per  sq.  yd. . .  iX^  pe^  sq.  yd. 

valued  over  9^  per  sq.  yd 25^ 

if  dyed,  colored,  stained,  painted  or  printed, 

valued  not  over  12!^^  per  sq.  yd 2f  per  sq.  yd. 

valued  over  12^  per  sq.  yd 30^ 

253     Cotton  cloth,  over  50  and  not  over  100  threads  to  the  sq. 
inch,  counting  warp  and  filling. 

not  bleached,  dyed,  colored,  stained,  painted 
or  printed, 

not  over  6  sq.  yds.  to  the  lb \]i'p  per  sq.  yd. 

over  6  and  not  over  9  square  yards  to  the 
pound lYzf  per  sq.  yd. 

over  9  sq.  yds.  to  the  lb i}(f  per  sq.  yd. 

valued  over  'jf  per  sq.  yd 25^ 

if  bleached,  ♦ 

not  over  6  sq.  yds.  to  the  lb 1>^^  per  sq.  yd. 

over  6  and  not  over  9  square  yards  to  the 
pound \}if  per  sq.  yd. 

over  9  sq.  yds.  to  the  lb 2%<P  per  sq.  yd. 

valued  over  9^  per  sq.  yd 25^ 

if  dyed,  colored,  stained,  painted  or  printed, 

not  over  6  sq.  yds.  to  the  lb 2^4^^  per  sq.  yd. 

over  6  and  not  over  9  square  yards  to  the 
pound -^Mf  per  sq.  yd. 

over  9  sq.  yds.  to  the  lb 3>^j^  per  sq.  yd. 

valued  over  \2^  per  sq.  yd 30^ 

*Par.  257 — The  term  cotton  cloth,  or  cloth,  whenever  used  in 
paragraphs  252,  253,  254,  255  and  256  shall  be  held  to  include  all 
woven  mbrics  of  cotton  in  the  piece,  whether  figured,  fancy  or 
plain,  not  specially  provided  for,  the  warp  and  filling  threads  of 
which  can  be  counted  by  unraveling  or  other  practical  means. 
(G.  A.  67,  2621,  2924.) 

In  determining  under  which  particular  paragraph  of  said  count- 
able clauses  cotton  cloths  fall,  it  is  the  practice  to  count  only  the 
warp  and  filling  threads,  not  including  in  the  calculation  the 
threads  forming  the  figures  which  in  part  overlay  the  surface  of 


382  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

Law,  1894.  Duty. 

Cotton  cloth. —  Continued. 
254  **  "      over  100  and  not  over  150  threads  to  the 

sq.  inch,  counting  warp  and  filling, 
not  bleached,  dyed,  colored,  stained,  painted 
or  printed, 

not  over  4  sq.  yds.  to  the  lb i>^i*  per  sq.  yd. 

over  4  and  not  over  6  square  yards  to  the 

pound 2^  per  sq.  yd. 

over  6  and  not  over  8  square  yards  to  the 

pound ly^f  per  sq.  yd. 

over  8  sq.  yds  to  the  lb i^^f  per  sq.  yd. 

valued  over  9^  per  sq.  yd 30^ 

if  bleached, 

not  over  4  sq.  yds.  to  the  lb ^yif  per  sq.  yd. 

over  4  and  not  over  6  square  yards  to  the 

pound 3^  per  sq.  yd. 

over  6  and  not  over  8  square  yards  to  the 

pound ^Yzf'  per  sq.  yd. 

over  8  sq.  yds.  to  the  lb 334^^  per  sq.  yd. 

valued  over  i\f  per  sq.  yd 35^ 

if  dyed,  colored,  stained,  painted  or  printed, 

not  over  4  sq.  yds.  to  the  lb y/z'p  per  sq.  yd. 

over  4  and  not  over  6  square  yards  to  the 

pound 334^^  per  sq.  yd. 

over  6  and  not  over  8  square  yards  to  the 

pound 4X^  per  sq.  yd. 

over  8  sq.  yds.  to  the  lb /^yif  per  sq.  yd. 

valued  over  12^^  per  sq.  yd 35^ 

255    Cotton  cloth,  over  150  and  not  over  200  threads  to  the 
sq.  inch,  counting  warp  and  filling, 
not  bleached,  dyed,  colored,  stained,  painted 
or  printed, 

not  over  3^^  sq.  yds.  to  the  lb if  per  sq.  yd. 

over  3>^  and  not  over  4//^  square  yards  to 

the  pound ' 2^^  per  sq.  yd. 

over  4^  and  not  over  6  square  yards  to 

the  pound 3^  per  sq.  yd. 

over  6  sq.  yds.  to  the  lb 31^^  per  sq.  yd. 

valued  over  Yof  per  sq.  yd 35^ 

the  cloth,  and  it  does  not  matter  whether  the  overlaying  threads 
are  bleached  or  unbleached  (G.  A.  2934). 

Sleeve  linings  or  other  cloths,  composed  of  cotton  and  silk, 
whether  known  as  silk  stripe  sleeve  lining,  silk  stripe  or  other- 
wise, 45^.     (Par.  260.) 

The  following  classified  as  cotton  cloth,  viz:  Bleached,  colored, 
and  ^cru  cotton  cloths,  known  variously  as  Madras  or  as  India 
mulls  or  muslins,  Madras  shirtings,  Scotch  lappets  and  lappet 
skirtings,  coin  spot  muslins,  harness  spot  muslins,  figured  and 
barred  muslins,  lace  brocade,  Leno  brocade,  Leno  net,  diced  leno. 


EXISTING  LAWS  AND  DECISIONS.  383 

Paragraph  Rate  of 

I<aw,  1894.  Duty. 

Cotton  cloth. —  Continued. 

"  **      over  150  and  not  over  200  threads  to  the 

sq.  inch,  counting  warp  and  filling — Continued. 
if  bleached, 
not  over  y/z  sq.  yds.  to  the  lb.  .2^J^  per  sq.  yd. 
over  3^  and  not  over  4^  square  yards  to 

the  pound 3>^^  per  sq.  yd. 

over  4^  and  not  over  6  square  yards  to 

the  pound 4^  per  sq.  yd. 

over  6  sq.  yds.  to  the  lb \)if  per  sq.  yd. 

valued  over  \2f  per  sq.  yd 35^ 

if  dyed,  colored,  stained,  painted  or  printed, 
not  over  3)^  sq.  yds.  to  the  lb.  .^%f  per  sq.  yd. 
over  3>^  and  not  over  4>^  square  yards  to 

the  pound ^Yzf  per  sq.  yd. 

over  4^  and  not  over  6  square  yards  to 

the  pound 4^^  per  sq.  yd. 

over  6  sq.  yds.  to  the  lb 5,<^  per  sq.  yd. 

valued  over  YiYzf  per  sq.  yd 40^ 

256    Cotton  cloth,  over  200  threads  to  the  sq.  inch,  counting 
warp  and  filling, 
if  unbleached, 

not  over  lYz  sq.  yds.  to  the  lb 3^  per  sq.  yd. 

over  2>^  and  not  over  y/z  square  yards  to 

the  pound y/zf  per  sq.  yd. 

over  3>^  and  not  over  5  square  yards  to 

the  pound 4^  per  sq.  yd. 

over  5  sq.  yds.  to  the  lb ^Yzf  per  sq.  yd. 

valued  over  \if  per  sq.  yd 35^ 

if  bleached, 

not  over  2Yz  sq.  yds.  to  the  lb \f  per  sq.  yd. 

over  lYz  and  not  over  3>^  square  yards  to 

the  pound 4>^)*  per  sq.  yd. 

over  2)Yi  and  not  over  5  square  yards  to 

the  pound . . 5^  per  sq.  yd. 

over  5  sq.  yds.  to  the  lb y/zf  per  sq.  yd. 

valued  over  YA.f  per  sq.  yd 35^ 

if  dyed,  colored,  painted  or  printed, 
not  over  3>^  sq.  yds.  to  the  lb.  .5^^  per  sq.  yd. 

over  3)^  sq.  yds.  to  the  lb ^Yif  per  sq.  yd. 

valued  over  16^  per  sq.  yd 35^ 

260  Cotton  cloth,  composed  of  cotton  and  silk,  known  as  silk 
stripe  sleeve  lining,  silk  stripes,  or  other- 
wise    45^ 

264  "  "      having  india  rubber  as  component  material,  35^ 

net  and  veined  stripes,  sateen  brocades,  mull  cord  stripes,  coutil, 
crepe  or  crimpe,  dimity  stripes  and  checks,  reversible  twills, 
ginghams,  fancy  piques,  fancy  shirtings,  nainsooks,  lawns,  fancy 
stripes,  fast  printed  sateens,  India  linens,  soft  cambric,  tarlatans. 


384  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

I,aw,  1894.  Duty. 

Cotton —  Continued. 

"      clothing,  see  "Clothing. ' ' 

258  "      collars  and  cuffs 40^ 

"      cords,  see  "  Cords." 

"      corduroys,  see  "  Plushes." 

"      crepe  as  cotton  cloth  (G.  A.  1302,  2147,  2154). 

"      coutil  as  cotton  cloth  (G.  A,  1663). 

"      crochet,  on  spools  (T.  D.  2540),  as  cotton  spool 

thread. 
"      curtains,  see  "Curtains." 
264  "      damask,  in  the  piece  or  otherwise  (G.  A.  1179, 

1619) 35^ 

"       denims,  as  cotton  cloth. 

"      dimities,  as  cotton  cloth  (G.  A.  2522). 

*'      doylies,  in  piece,  not  damask,  as   cotton  cloth 

(T.  D.  4401,  5347,  6298). 
"  drawers,  see  "Drawers." 
"       drillings,  as  cotton  cloth. 

264  "       duck,  in  the  piece  or  otherwise 35^ 

"      embossed  (T.  D.  2598),  as  cotton  cloth. 

"      embroideries  and  edgings,  see  "Embroideries." 

458  "      flocks  or  waste  (G.  A.  1638) free. 

276  "      fringes  (trimmings),  (G.  A.  1157) 50^ 

263  "      galloons,    elastic    or    non-elastic    (G.    A.    2143, 

2239) 45^ 

"      ginghams,  with  few  threads   of  flax,  as   cotton 
cloth  (T.  D.  1800;  G.  A.  1455) 
591  "      gins,  see  "Agricultural  implements." 

263  "      gimps,  elastic  or  non-elastic  (G.  A.  2143) 45^ 

258  "      gloves  (G.  A.  546,  2144,  2956) 40^ 

"      grenadines  and  genapines  (T.  D.  2495;  G.  A.  350) 
as  cotton  cloth. 

263  ' '      goring,  elastic  or  non-elastic \yfo 

"      handkerchiefs,  see  "Handkerchiefs." 

"      hollands   for  windows   (G.  A.  67,    208,   1144)   as 
cotton  cloth. 

264  "      hat  bodies  (T.  D.  Mch.  5,  1895) 35^ 

258  "      hats 40^ 

"       hose,  see  "Stockings." 

276  "      insertings 50^ 

"       Italian  cloth,  imitation,  as   cotton  cloth  (T.   D. 

1699,  4558). 
"      jaconets,  as  cotton  cloth  (T.  D.  6328). 
"      jeans,  as  cotton  cloth  (T.  D.  5531). 
276  "      laces  and  lace  window  curtains  (T.  D.  6214,  G.  A. 

2264,  2369,  1318) 50^ 

263  "       lacings,  boot,  shoe  and  corset 45^ 

printed  fitters,   Scotch  Swiss  spots,   tapestry,  twilled  cheviots. 
(G.  A.  2621.) 


EXISTING  LAWS  AND  DECISIONS.  385 

Paragraph  Rate  of 

Ivaw,  1894,  Duty. 

Cotton —  Continued. 

"      lappets,  as  cotton  cloth,  (T.  D.  6456,  G.  A.  1178). 
'*      linings,  with  flax  selvedge,  as  cotton  cloth  (T.  D. 

1787). 
"      lawns,  as  cotton  cloth. 

264  "  *'      tucked  (G.  A.  2843) 35% 

264  "  '•      hemstitched  (G.  A.  2924) •  ■  35% 

"       leno  cloth,  as  cotton  cloth  (G.  A.  1163). 
264  "       manufacturers    of,    not    specially    provided    for 

including  cloth   having   India  rubber  as  com- 
ponent material*  (G.  A.  1326,  1866,  2310,  2315, 

2370,  2372,  2381,  2581,  2924,  3008) 35^ 

"       mixed  goods  (see  notes  to  Section  4,  Act  of  Aug. 

28,  1894). 
"       moleskins,  see  "Plushes." 
*'       mulls,  Madras,  as  cotton  cloth  (G.  A.  1472). 
"  "       Swiss,  figured  or  dotted  f  as  cotton  cloth. 

"      corded,  as  cotton  cloth  (T.  D.  6328,  G.  A. 

1599)- 

**  muslin,  as  cotton  cloth  (T.   D.  6349,  G.  A.  162, 
614,  1455). 

"  nainsooks,  as  cotton  cloth  (G.  A.  1455). 

276  '*  netting 50^ 

"  neckties,  see  "  Neckties." 

'*  pantaloon  stuff,  as  cotton  cloth. 

"  pile  fabrics,  see  "plushes." 

"  plushes,  see  "  Plushes." 

"  ruchings,  see  "  Embroideries." 

577  "  rags  for  paper  stock free. 

458  "  raw  or  unmanufactured free. 

"  satins,  as  cotton  cloth  (T.   D.  3889,  6328,  G.  A. 

2434)- 

611  "       seed free. 

§3  "  "     meal  (T.  D.  1 1004,  G.  A.  2977) 20^ 

568  "  "     oil free. 

*  The  Court  has  decided  that  the  term  manufactures  of  cotton 
not  specially  provided  for,  may  properly  be  held  to  include  manu- 
factures of  cotton,  or  of  which  cotton  is  a  component  of  chief 
value  where  such  interpretation  would  not  militate  against  other 
and  more  positive  provisions  in  the  tariff.  (T.  D.  4286,  4565,  12758, 
adopting  opinion  Circuit  Court).  See  also  decision  of  U.  S. 
Supreme  Court  in  the  case  of  Liebenroth  vs.  Robertson,  144  U.  S. 

35- 

A  fabric  of  cotton  cloth  covered  with  paper  and  stiffened  with  a 
substance  resembling  paint,  the  whole  perforated  in  fancy  designs, 
producing  the  effect  of  coarse  lace  work,  it  being  an  article  com- 
posed of  cotton  and  paper,  and  cotton  the  predominant  material 
in  quantity  and  also  of  chief  value,  was  classified  under  manufac- 
ture of  cotton  not  otherwise  provided  for  (G.  A.  357). 

fThe  Circuit  Court  of  Appeals,  2d  Circuit,  In  re  Hager,  decided 
that  cotton  cloths,  commonly  known  as  dotted  Swisses,  should 
be  classified  as  countable  cottons  (G.  A.  2618,  T.  D.  14963). 


386 


U.  S.  IMPORT  DUTIES  UNDER 


Paragraph 
I«aw,  1894. 


260 

263 
263 
264 

251 


250 


264 
264 


Rate  of 
Duty, 

Cotton —  Continued. 

seersucker,  as  cotton  cloth  (G.  A.  1657). 

shirts,  see  "  Shirts." 

silesias,  as  cotton  cloth. 

skirting  hemmed,  as  cotton  cloth  (T.  D.  8297). 

sleeve  linings,  part  silk 45^ 

stockings,  see  "Stockings." 

suspenders  (T.  D.  7333),  elastic  or  non-elastic 45^ 

tape  (G.  A.  2955,  2979) 45^ 

terry  cloth  (G.  A.  2310) 35^ 

tarlatans  (T.  D.  9322),  as  cotton  cloth. 

thread,  on  spools,  containing  on  each  spool  not 

over  100  yds.  of  thread per  doz.  spools  ^Yzf 

oz^^riooyds.  on  each  spool,  for  every  additional 
100  yds.  or  fractional  part  thereof  in  excess  of 
100  yds per  doz.  spools  ^yif 

thread  and  carded  yarn,  warps  or  warp  yarn,  in 
singles,  whether  on  beams  or  in  bundles, 
skeins  or  cops,  or  in  any  other  form,  except 
spool  thread  of  cotton  (T.  D.  8945),  not  col- 
ored, bleached,  dyed,  or  advanced  beyond  the 
condition  of  singles  by  grouping  or  twisting 
two  or  more  single  yarns  together, 

all  numbers  not  over  No.  15 per  lb.      3^ 

over  No.  15  and  not  over  No.  30.  .per  No.  per  lb.      ^f 

over  No.  30 per  No.  per  lb.    %'P 

colored,  bleached,  dyed,  combed,  or  advanced 
beyond  the  condition  of  singles  by  grouping 
or  twisting  two  or  more  single  yarns  together, 

not  over  No.  20 per  lb.      6^ 

over  No.  20 per  No,  per  lb.    y%^ 

Provided,  That  in  no  case  shall  the  duty 
levied  exceed  8  cts.  per  lb.  on  yarns  valued  at 
not  over  25  cts.  per  lb.,  nor  exceed  15  cts.  per 
lb.  on  yarns  valued  at  over  25  cts.  per  lb.  and 
not  exceeding  40  cts.  per  lb.,  and  that  on  all 
yarns  valued  over  40  cts.  per  lb.  a  duty  of  45^. 

thread  in  imitationof  human  hair,  as  cotton  thread 
(T.  D.  2824). 

tidies,  see  "Tidies." 

ties,  iron  or  steel,  see  "Iron  or  Steel." 

toweling  in  piece,  other  than  cotton  damask  (T. 
D.  4035),  as  cotton  cloth. 

damask  towels,  (T.  D.  8283) 35^ 

tracing  cloth  (T.  D.  3834,  5830,  13385,  but  see  G. 
A.  2666) 35^ 

trimmings,  see  "Trimmings." 

twills,  as  cotton  cloth  (T.  D.  246). 

upholstery  cloth,  as  cotton  cloth  (G.  A.  2238). 


EXISTING  LAWS  AND  DECISIONS.  387 

Paragraph  Rate  of 

I<aw,  1894.  Duty. 

Cotton —  Continued. 

"      velvet  and  velveteens,  see  "  Plushes." 
"      vestings  as  cotton  cloth  (G.  A.  1669). 

264  "      wadding 35^- 

'*      warps  or  warp-yarn,  see  "  Cotton  Thread." 

458  "      waste  or  flocks  (G.  A.  1638) free. 

"      wearing  apparel,  see  "Clothing." 
263  "      webbing,  elastic  or  non-elastic  (T.  D.  7333,  G.  A. 

1691,  2150,  2449) 45^ 

"      yarn,  see  "  Cotton  Thread." 
"      zephyrs,  as  cotton  cloth  (G.  A.  1302). 
60    Coumarine  (G.  A.  1566) 25^ 

59  Court  plaster 25^ 

Coverings  for  salt,  see  "Salt." 

470    Cowage  down,  drug,  crude free. 

504    Cow-hair free. 

"        manufactures  of,  see  "Woolens." 
Cow-Hides,  see  "Hides." 

"  tanned  or  dressed,  see  "Leather." 

Cowrie,  gum,  see  "Drugs." 

613  "        (shells),  not  manufactured,  cut  or  ground free. 

Cows,  see  "Animals." 

§3     Crackers  and  cakes  (T.  D.  14469) 20^ 

"        fire,  see  "  Fire-crackers." 
Crank  pins,  see  "  Iron  and  Steel." 

126    Cranks,  mill,  wrought  iron per  lb.  \^-^f 

Crape,  cotton,  as  cotton  cloth  (G.  A.  1302,  2147,  2154). 

302  "        silk(G.  A.  2436) 45^ 

277     Crash,  linen,  (G.  A.  2107,  1276) 35^ 

"      cotton,  as  cotton  cloth. 
Cravats,  see  "Clothing." 
357     Crayon  pencils,  or  wood  pencils  filled  with  chalk  (T.  D. 

4265,  G.  A.  1498) 50^ 

"        portraits,  as  paintings  (T.  D.  3825),  see  "Art." 

48     Crayons  or  pastels  (G.  A.  1819) 25^ 

48  "        lithographic  (T.  D.  9738) 25^ 

§3    Cream  (T.  D.  8404) 10^ 

491  "        nuts free. 

73  "        of  Tartar 20^ 

74  Creams,  pink  (T.  D.  3214),  or  partially  refined  argols 20^ 

52  Cremnitz  or  kremnitz  (white  lead) per  lb.  lYzf 

58  Creolen  (G.  A.  2023), per  lb.  50  cts.,  but  not  less  than  25^ 

60  Creosote,  wood  tar  (T.  D.  2587,  9276) 25^ 

443  ' '         coal  tar  (not  medicinal) free. 

Crepe  tissue  paper,  see  "  Paper." 
363     Cresylic   acid  (T.  D.  3980) free. 

Cretonnes,  as  cotton  cloth  (T.  D.  4558). 

333     Crinoline  cloth,  hair per  sq.  yd.  ^f 

"        wire  (T.  D.  1007),  see  "Wire." 


388 


U.  S.  IMPORT  DUTIES  UNDER 


Paragraph 


Ivaw, 


150 


48 


568 
611 
129 

83 

460 

8 

14 

444 

74 

67 

60 

173 
14 

60 
621 
207 
198 
461 
18 
14 
258 
258 
353 
275 


60 
611 

60 
462 

353 
217 

489 
177 

463 
177 
102 


Rate  of 
Duty. 


1894. 

Crochet  cotton,  on  spools  (T.  D.  2540)  as  cotton  thread. 

needles  (T.  D.  6828,  9298;  G.  A.  745) 25^ 

Crockery  ware,  see  "Earthenware." 

Crocidolite,  manuf 's  of,  see  par.  86  (G.  A.  Mar.  19,  1895). 

Crocus  martis  or  oxide  of  iron  (T.  D.  9455,  G.  A.  1627). .   25^ 

Crois^  or  Shooda  (T.  D.  8679),  as  woolen  dress  goods. 

Croton  bark,  see  "  Drugs." 

**      oil free. 

**      seed free. 

Crowbars,  iron  or  steel ; per  lb.  1%^ 

Crucibles  not  decorated  (G.  A.  1096,  2928) 20^ 

Cryolite  or  kryolith free. 

Crystals,  alum per  lb.    iV^ 

brown  (T.  D.  1035) 25^ 

cobalt  (T.  D.  3168) free. 

lees,  partly  refined  (T.  D.  2489) 20^ 

soda,  or  sal  soda  (G.  A.  1347,  1862) per  lb.      \^ 

tin 25^. 

watch  (T.  D.  5943) 25^ 

yellow  (T.  D.  523,  9766) 25^ 

Cubebs,  see  "  Drugs. ^ 

"         oil  of 2$<fo 

Cubic  nitrate,  or  nitrate  of  soda  (T.  D.  9457) free. 

Cucumbers,  in  natural  state 10^ 

"  in  salt  or  brine  (T.  D.  10597,  G.  A.  302,  1080).  30^ 

Cudbear free. 

* '       extract  for  dyeing  (T.  D.  5529) 10^ 

"      substitute  (T.  D.  3721,  see  also  2635) 25^ 

Cuffs,  cotton  or  cotton  chief  value,  no  part  linen 40^ 

"  *•      embroidered 40^ 

fur 30^ 

"       linen,  wholly  or  in  part  of,  embroidered 

or  not per  doz.  30^  and  30^ 

Cultivators,  see  **  Agricultural  Implements." 

Cumarine  (G.  A.   1566) •  25^ 

Cummin  seed  (G.  A.  1422) free. 

"        oil 25^ 

Curling  stones  or  quoits  and  curling-stone  handles free. 

Curls,  human  hair  (but  see  G.  A.  1027) 30^ 

Currants,  zante per  lb.  i >^^ 

other  (G.  A.  April  i,  1895) free. 

Curriers'  knives 35^ 

Curry  and  curry  powder free. 

' '       combs 35^ 

Curtains,  bamboo,  with  glass  beads,  if  glass  chief  value 

(T.  D.  8788,  G.  A.  1006) 35^ 

'  *  cotton  chenille ao% 


EXISTING  LAWS  AND  DECISIONS.  389 

Paragraph  Rate  of 

Law,  1894.  Duty. 

Curtains — Continued. 
276  "  (window),  lace,  of  cotton,   flax  or  jute  (T.  D. 

5868,  G.  A.  1318,  2264,  2369) 50^ 

177  '•         metal  chief  value  (G.  A.  3001) 35^ 

276  "  ruffled  muslin,  cotton  (G.  A.  2070,  2984) 50^ 

'*         plush,  dutiable  as  a  manf.   of  the  material  of 
which  the  plush  is  composed. 

302  "  silk,  or  silk  chief  value 45^ 

301  **  silk,  embroidered  or  part  lace 50^ 

'*         wool,  as  wool  manuf's. 
'*         other,  according  to  material  (T.  D.  5868). 
Cushions  and  covers,  dutiable  according  to  material  of 
chief  value  (G.  A.  2991,  3001). 

464  Cutch,  or  catachu  (G.  A.  642) free. 

139    Cutlasses  or  swords 35^ 

Cutlery,  see  respective  articles. 

465  Cuttle  fish  bone,  or  sepia free. 

526     Cyanite  or  kyanite free. 

177     Cylinders  for  printing  (T.  D.  2092) 35^^ 

326>^Cymbals  (T.  D.  3992) 25^ 


177     Daggers  (T.  D.  7641)  see  par.  139 35^ 

587    Dahlia,  not  bulbs,  classified  as  plants  (T.  D.  9945) free. 

264    Damask,  cotton,  in  the  piece  or  otherwise  (G.  A.   1179, 

1619) 35^ 

277  "  linen  (G.  A.  491) 35^ 

302  "         silk 45^ 

Dammar  gum,  see  **  Drugs." 
231     Dandeloin  root,  prepared  as   coff'ee   substitute   (T.    D. 

3289,  6865) per  lb.  ly^f 

466  '*  roots,  raw,  dried,  or  undried,  but  unground.free. 

561     Darning  needles free. 

2i3>^Dates 20^ 

218        "     stuffed  or  candied  (G.  A.  1231,  1317) 30^ 

443     Dead  oil,  or  phenyle  acid  (T.  D.  5825,  G.  A.  2261) free. 

Deals,  see  **  Woods,"  sub-title  "Lumber." 
Decalcomaine  pictures,  see  ''Lithographs." 

321  ' '  toy  pictures  (G.  A.  2836) 25^ 

102     Decanters,  glass,  not  cut,  but  having  ground  necks  and 

stoppers  only  (G.  A.  2378) 35^ 

90  •'  cut,  engraved,  painted,  colored,  printed, 
stained,  etched,  or  otherwise  ornamented 
or  decorated,  except  such  as  have  ground 
necks  and  stoppers  only  (G.  A.  1113,  1454, 
2378) 40^ 


390  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

I^aw,  1894.  Duty. 

Decoctions,  medicinal,  see  "Preparations." 

*'  of  logwood  and  other  dyewoods,  see  "Ex- 

tracts." 

§3    Deer  carcasses  (T.  D.  2325,  7202,  G.  A.  1916) 10^ 

"     horns,  see  "Horns." 
"     skins,  see  "Skins." 
"     see  "Animals." 
88    Demijohns,  covered  or  uncovered,  whether  filled  or  un- 
filled, whether  contents  free  or  dutiable per  lb.    ^^ 

Denims,  as  cotton  cloth. 

Dentelles  (T.  D.  8387),  as  woolen  dress  goods. 

61     Dentifrices  (T.  D.  9068) 40^ 

213     Dessiccated  apples 20^ 

198  "  vegetables  (T.  D.  8274,  G.  A.  1600) 30^ 

233     Dextrine,  or  burnt  starch  (G.  A.  1418) per  lb.  1%^ 

173    Dials  for  watches  or  clocks  (T.  D.  2807) 25^ 

177        "     for  gas  meters  (T.  D.  2807) 35^ 

467     Diamond  dust  or  bort free. 

338    Diamonds,  uncut  (see  par.  467)* 10^ 

338  "  when  cut,  but  not  set* 25^ 

338  "  when  set,  but  not  jewelry 30^ 

336  "  set  as  jewelry 35^ 

467  "  glaziers',  not  set  (T.  D.  3546) free. 

338  "  "        set  (G.  A.  510,  956,  2968) 30^ 

338  "  engravers',  set 30^ 

467  *'  "  not  set  (T.  D.  5521) free. 

338  "  designers',  or  diamond-pointed  pencils 30^ 

467  "  miners' not  set free. 

338  "  "       set 2>oi 

338  "  imitation  of,  not  over  one  inch  in  dimensions 

and  not  set 10% 

467  "  for  jewels  in  watches  or  clocks free. 

Diaper,  cotton,  as  cotton  cloth. 

277  "        linen 35^ 

320    Dice,  ivory,  bone  or  other  materials 50^ 

Die  Blocks,  see  "  Iron  and  Steel." 

177    Dies,  embossing,  steel  (T.  D.  9889,  G.  A.  1534) 35^ 

Dimities,  cotton,  as  cotton  cloth  (G.  A.  2522). 

177    Dirks,  see  par.  139 35^ 

Discriminating  duty,  see  Section  14,  Act  of  Aug.  28, 1894. 
Dishes,  dutiable  according  to  the  material. 
Disks  or  glass  plates  for  manufacture  of  optical  instru- 
ments, see  "Glass  disks"  and  "Lenses." 

*The  General  Appraisers  having  decided  (G.  A.  2920)  that  dia- 
monds, cut  or  uncut  but  not  set,  are  free  under  paragraph  467, 
official  action  thereunder  is  suspended  until  the  question  is  judic- 
ially determined,  an  appeal  having  been  taken  by  the  Treasury 
Department  (T.  D.  15633). 


EXISTING  LAWS  AND  DECISIONS.  391 

Paragraph  Rate  of 

lyaw,  1894.  Duty. 

Distilled  spirits,  see  "Liquors"  and  "Preparations." 
60  "        oils,  not  otherwise  provided  for  (G.  A.  2899,  T. 

D.  15555) 25^ 

I  **        vinegar 20^ 

Dividers,  see  "Compasses." 

468  Divi-divi,  vegetable  substance,  crude,  for  dyeing   and 

tanning  (T.  D.  4371) free. 

Doeskins,  see  "Woolens." 

177     Dog  collars,  metal  (T.  D.  7175) 35^ 

§3      "     biscuit  (T.  D.  7304)... 20^ 

Dogs,  see  "Animals." 

Doilies,  in  piece,  cotton,  not  damask,  as  cotton  cloth 
(T.  D.  4401,  5347,  6298). 

276  "        lace   or  embroidered,    cotton   or  linen   (G.  A. 

443,  1234,  2158,  2392,  2937) 50^ 

277  "        linen 35^ 

276  "  "    embroidered  (G.  A.  2392) 50^ 

301  "        silk,  or  silk  chief  value,  embroidered  (G.  A. 

2158) 50% 

Dolls  and  doll  heads,  see  "Toys." 

Dolmans,  see  "Clothing." 

352     Dominoes,  bone  or  horn  (T.  D.  8533) 25^ 

181  "  wood 25^ 

477     Downs  and  feathers,  for  beds free. 

477  "      crude  or  not  dressed,  colored  or  manufactured 

not  specially  provided  for free. 

328  "      when  dressed,  colored  or  manufactured 35^ 

328  "      quilts  of  and  other  manufactures  of 35^ 

328  * '      pillows  of 35^ 

469  Dragons'  blood free. 

320    Draughts  or  checkers,  ivory,  bone  or  other  materials. . .  50^ 

Drawers  and  shirts  combined;  as  clothing  (G.  A.  2038, 
2230). 
258            "        cotton   or   vegetable   fiber,   finished   or  unfin- 
ished, not  knitted 40^ 

262  '  *  same  if  knitted 50^ 

275  "        linen 50^ 

"        mixed   materials,  see  notes  to  Sec.  4,  Act  of 
Aug.  28,  1894. 

301  "        silk,  or  silk  chief  value  (G.  A.  2494) 50^ 

"        wool  or  worsted  or  animal  hair  (G.  A.  2041), 
see  "Woolen  clothing." 

177     Drawing  knives 35^ 

575     Drawings  and  sketches,  original free. 

311  "  other 25^ 

"  specially   imported  for  schools  or   societies, 

see  "Societies." 


392  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

I,aw,  1894.  Duty. 

Dress    goods,   see    "Cottons,    "Linen,"    "Silk,"   and 
"Woolens." 
258     Dress  shields,  cotton  or  cotton  chief  value  (G.  A.  557,  1469)  40% 

353  "  "        gutta  percha  (T.  D.  3985) 30% 

352  "  "        rubber,  or  rubber  chief  value,  (G.  A.  557, 

1469) 25^ 

301  "  "        silk,  or  silk  chief  value  (G.  A.  1469) 50% 

352  "     stays,  horn  chief  value  (G.  A.  1774) 25^ 

"     steels,  see  "Steels." 
"     trimmings,  see  "Trimmings." 
Drillings,  cotton,  as  cotton  cloth. 

277  "  linen 35^ 

Drills,  see  "Agricultural  Implements." 
294  Druggets,  printed,  colored  or  otherwise  (T.  D.  loiii)..  30^ 
470  Drugs,  such  as  bark,  beans,  berries,  balsams,  buds, 
bulbs,  bulbous  roots,  excrescences,  fruits, 
flowers,  dried  fibers,  dried  insects,  grains, 
gums  and  gum-resin,  herbs,  leaves,  lichens, 
mosses,  nuts,  roots  and  stems,  spices,  vege- 
tables, seeds  (aromatic,  not  garden  seeds), 
seeds  of  morbid  growth,  weeds,  and  woods 
used  expressly  for  dyeing;  any  of  the  fore- 
going drugs  which  are  not  edible,  and  which 
have  not  been  advanced  in  value  or  condition 
by  refining  or  grinding,  or  by  other  process  of 
manufacture,  and"  not  specially  provided  for 

(T.  D.  9863,  G.  A.  523,  2257,  2526) free. 

i6y^                any  of  the  above  advance  in  value  or  condition 
by  refining  or  grinding  or  by  other  process  of 
manufacture  (T.  D.  9863,  10088;  G.  A.  2493)...   10^ 
386    Drugs,   crude,   used  in  tanning  and   dyeing   not  other- 
otherwise  provided  for free. 

326>^Drums  (T.  D.  2510) 25^ 

321  "       if  toys 25% 

264    Duck,  cotton,  in  the  piece  or  otherwise 35^ 

277         "       linen 35^ 

226    Ducks  (if  not  wild),  dead  or  alive,  not  dressed  (G.  A. 

1916) per  lb.     2^ 

226         "       dressed per  lb.     3^ 

401         "       wild  (G.  A.  412) free. 

558    Dulce,  seaweed free. 

Dundee  bagging,  see  "Burlaps." 

Dunnage  mats,  if  of  a  mercantile  value,  dutiable  accord- 
ing to  the  material  (T.  D.  1792). 

314    Dusters,  feather  (T.  D.  7015) 35^ 

160    Dutch  or  bronze  metal  in  leaf  (T.  D.  4508,  8479) 4o% 

159         ' •      metal  clippings  (T.  D.  6741) 10^ 

"      pink,  see  "  Paints." 


EXISTING  LAWS  AND  DECISIONS.  393 

Paragraph  ,  Rate  of 

I,aw,  1894.  Duty. 

386    Dyeing,  articles  in  a  crude  state  used  in,  not  specially 

provided  for free. 

*'         extract  of  barks,  berries,  nuts  and  vegetables 
for  dyeing,  see  "  Extracts." 

61     Dyes  for  hair 40% 

14        "     or  colors,  coal-tar,  by  whatever  name  known,  not 
specially   provided    for  (see  decisions  under 

coal-tar  colors) '. 25^ 

470    Dyewood  and  logwood,  crude  or  otherwise free. 

'*            "            "         extracts  and  decoctions  for  dye- 
ing and  tanning,  see  "Extracts." 
^^yi        "  ground  or  more  advanced  than  crude 10^ 

ie: 

Earth  for  paints,  see  "  Paints  and  Colors." 
**      other,    see    "Terra    Alba,"    "Terra   Japonica," 
"  Kaolin,"  "  Clays  "  and  "  Baryta." 

Earthenware  : 
china,  porcelain,  parian  and  bisqueware,  see  "China." 

83  common  yellow  and  brown  earthenware,  plain  or  em- 

bossed, common  stoneware,    and   crucibles   not  in 
any  manner  decorated* 20^ 

85  earthen,  stone  and  crockery  ware,  including  plaques, 

ornaments,  toys,  charms,  vases  and  statuettes, 
if  painted,   tinted,    enameled,   printed,  gilded  or 
otherwise  decorated  in  any  mannerf 35^ 

84  white,  not  changed  in  condition   by  superadded 

ornamentation  or  decoration  (G.  A.  2916) 30^ 

86  articles  composed  of  earthen  or  mineral  substances, 

including  lava  tips  for  burners,  not  specially  pro- 
vided for  (T.  D.  9670,  G,  A.  2900,  2930). 

if  decorated  in  any  manner 40^ 

if  not  decorated 30^ 

*The  following  ware  should  be  classified  under  the  provisions 
of  par.  83:  Goods  commercially  known  as  "  brown  earthenware  " 
notwithstanding  that  they  are  glazed,  edged,  dipped,  etc.,  (T.  D. 
1482);  Terra-cotta  ware  (T.  D.  6173;  G.  A.  2561);  Brown  stoneware 
having  raised  figures  produced  in  the  process  of  moulding  (T.  D. 
6578,  8078,  8167);  Figures  made  from  clay  colored  before  being 
baked  (T.  D.  8045);  Stoneware  bottles,  dip  glazed  (G.  A.  564); 
Crucibles  of  white  clay  (G.  A.  1096);  Earthenware  and  stoneware 
having  a  glazed  surface  and  varying  in  color  from  yellow  to  yellow- 
ish brown  (G.  A.  1888). 

fThe  following  wares  should  be  classified  as  decorated  earthen- 
ware: Guadalajara  pottery,  dark  red,  (T.  D.  6639);  Wash  basins 
of  earthenware,  decorated  with  faint  bluish  veins  to  imitate 
marble  (T.  D.  6954);  Jars  of  stoneware  tinted  brown  and  glazed  (G. 
A.  1363);  Teapots,  earthenware,  black  and  glazed  (G.  A.  1571); 
Bottles,  earthenware,  colored  glazed  surface  (G.  A.  2058);  Teapots 
of   highly  glazed  brown   earthenware,  tinted  or  decorated,  the 

V 


394  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

I,aw,  1894.  Duty. 

Earthenware. — Continued. 

636        spurs  and  stilts  used  in  the  manufacture  of  earthen, 

porcelain  and  stone  ware free. 

East  India  gum,  see  "  Drugs." 

684    Ebony,  in  the  log,  rough  or  hewn free. 

"      other  form,  see  specific  article  under  "Woods." 
Edgings,  see  "Trimmings  "  and  "Embroideries." 
Educational  Institutions,  articles  specially  imported  for, 
see  "  Societies." 

596  Effects,  such  as,  professional  books,  implements,  instru- 
ments, and  tools  of  trade,  occupation,  or  em- 
ployment, in  the  actual  possession  at  the  time 
of  persons  arriving  in  the  U.  S.;  but  this 
exemption  shall  not  be  construed  to  include 
machinery  or  other  articles  imported  for  use 
in  any  manufacturing  establishment,  or  for 
any  other  person  or  persons,  or  for  sale; 
nor  shall  it  be  construed  to  include  theatrical 
scenery,  properties,  and  apparel,  but  such 
articles  brought  by  proprietors  or  managers 
of  theatrical  exhibitions  arriving  from  abroad 
for  temporary  use  by  them  in  such  exhibitions 
and  not  for  any  other  person  and  not  for  sale 
and  which  have  been  used  by  them  abroad 
shall  be  admitted  free  of  duty  under  such  regu- 
lations as  the  Secretary  of  the  Treasury  may 
prescribe ;  but  bonds  shall  be  given  for  the 
payment  to  the  United  States  of  such  duties 
as  may  be  imposed  by  law  upon  any  and  all 
such  articles  as  shall  not  be  exported  within 
six  months  after  such  importation  :  Provided, 
That  the  Secretary  of  the  Treasury  may  in 
his  discretion  extend  such  period  for  a  further 
term  of  six  months  in  case  application  shall  be 
made  therefor* free. 


color  being  applied  before  or  included  in  the  glazing  (G.  A.  2253); 
Rockingham  earthenware  glazed  with  deep  brown  color  of  glassy 
appearance  (T.  D.  1528;  G.  A.  2508). 

Notes  to  Paragraph  596. 

*i.  If  the  articles  had  been  in  the  actual  possession  of  the  per- 
sons, and  intended  for  their  use  after  their  arrival  in  this  country, 
but  for  convenience,  or  through  accident,  the  articles  arrive  at  a 
different  time  from  the  owner,  they  are  still  exempt  from  duty 
(T.  D.  10371,  11795,  G.  A.  209,  1979,  2100,  2155,  and  see  note  3, 
page  396,  but  see  G.  A.  Mch.  26,  1895. 

2.  Books  of  a  professional  journalist  are  free  if  such  books 
relate  to  subjects  of  his  profession,  such  as  political  economy  or 
similar  subjects  (T.  D.  1988),  or  of  an  Architect  (T.  D.  163). 

3.  The  fact  that  an  article  is  new  does  not  exclude  it  (G.  A.  2441). 

4.  Sample   Trunks  of  commercial  travellers  are  exempt  from 


EXISTING  LAWS  AND  DECISIONS.  395 

Paragraph  Rate  of 

I<aw,  1894.  Duty.jj 

Effects —  Continued. 

414  "        books,    libraries,    usual    furniture    and    similar 

household  effects  of  persons  or  families  from 
foreign  countries,  if  actually  used  abroad  by 
them  not  less  than  one  year,  and  not  intended 
for  any  other  person  or  persons,  not  for  sale*. free. 

583  Effects,  household  and  personal,  not  merchandise,  of 
citizens  of  the  United  States  dying  in  foreign 
countries free. 

Notes  to  Paragraph  596 — Coniinued. 

duty  either  as  coverings  for  the  merchandise  they  contain,  or  as 

tools  of  trade  (T.  D.  7394). 

5.  Machinery  and  tools  intended  for  use  in  a  manufacturing 
establishment,  are  not  exempt^  no  matter  whether  brought  in  by 
immigrants  or  not  (T.  D.  7658,  9602.  G.  A.  1965). 

6.  The  following  articles  have  been  held  entitled  to  free  entry 
as  Tools  of  Trade:  Hand-power  weaver's  loom,  if  to  be  used 
in  owner's  house  (T.  D.  8191,  see  also  T.  D.  9602);  Lantern  slides 
for  public  lecturer,  (T.  D.  9232  see  also  paragraph  687);  Surveyor's 
transits  (T.  D.  8378);  Photographic  apparatus  of  travelling  archi- 
tect to  be  used  in  his  profession  (T.  D.  6977);  sleigh  or  sled  if  used 
in  trade  (T.  D.  2028,  3715);  Piano  for  professor  of  music  (T.  D.  7833); 
Polariscope  brought  by  sugar  dealer  (T.  D,  7485);  Sewing  machine 
used  by  owner  i^ .  D.  280);  Wood  blocks,  and  stereotype  printing 
materials  (T.  D.  630);  Hand  machines  for  making  gloves,  hose, 
&c.  (T.  D.  1 1270);  Fishing  boat  and  net  (G.  A.  2095);  Modeling 
clay  (G.  A.  2174);  Baker's  waffle  irons  (G.  A.  2340);  Hand-organ 
(T.  D.  15185);  Astronomer's  instruments  (G.  A.  2929). 

7.  The  following  have  been  held  to  be  not  Tools  of  Trade:  A 
steamboat  and  equipment  for  fishing  business  (T.  D.  7048);  Rock- 
drilling  machine  brought  by  a  passenger  for  the  purpose  of  intro- 
ducing its  manufacture  or  sale  (T.  D.  8021,  9660);  Merry-go-round 
or  carrousel  (T.  D.  9352);  Prospecting  apparatus  and  steam  pump 
(T.  D.  8021);  A  weaver's  loom  for  use  in  a  factory  to  exhibit  its 
merits  as  a  patent  (T.  D.  9602,  see  also  T.  D.  8191);  Glove  machines 
for  factories  (G.  A.  1975);  Outfit  for  shooting  gallery,  private  mu- 
seum and  hotel  (T.  D.  2366,  5908,  G.  A.  613, 1267);  Officer's  uniform 
(T.  D.  12069);  Boats  for  hire  (G.  A.  1267);  Figures  for  architect  (T. 
D.  10405);  Books  for  religious  instruction  (G.  A.  2857). 

Notes  to  Paragraph  414. 

*  I.  There  is  no  limitation  as  to  value  on  household  effects  which 
may  be  admitted  free  of  duty  (T.  D.  1814).  Household  effects  in- 
clude articles  which  pertain  to  a  person  as  a  householder  or  to  a 
family  as  a  household  (Arthur  vs.  Morgan,  112  U.  S.,  495),  but  it 
does  not  include  articles  used  in  professional  or  business  pursuits 
(T.  D.  13899,  14466). 

2.  Books  bought  in  a  foreign  country  by  a  person  while  on  a 
visit  are  not  free  (T.  D.  1709,  G.  A.  411). 

3.  The  following  have  been  held  to  be  included  in  household 
effects:  Paintings  (T.  D.  4134,  5241);  Oil  portraits  (T.  D.  7928);  Safe 
used  in  the  house  (T.  D.  9703);  Piano  (G.  A.  2412). 

4.  Household  or  personal  effects  are  exempt  from  forfeiture  when 


396  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

I^aw,  1894.  Duty. 

Effects —  Contutued. 
669  **  such  as  wearing  apparel  and  other  personal  ef- 
fects (not  merchandise)  of  persons  arriving  in 
the  United  States,  but  this  exemption  shall  not 
be  held  to  include  aricles  not  actually  in  use 
and  necessary  and  appropriate  for  the  use  of 
such  persons  for  the  purposes  of  their  journey 
and  present  comfort  and  convenience,  or  which 
are  intended  for  any  other  person  or  persons, 
or  for  sale* free. 

Notes  to  Paragraph  414 — Continued. 

packed  with,  or  accompanying,  forfeitable  goods  (T.  D.  7344,  with 

opinion  of  the  U.  S.  Attorney-General). 

5.  The  one  year  of  use  is  not  required  to  be  the  year  immedi- 
ately preceding  the  importation  (Reg.  1892,  Art.  354/"). 

6.  See  Special  regulations  T.  D.  13399  and  Reg.  of  1892,  Arts. 
353  and  354^). 

Notes  to  Paragraph  669. 

*i.  The  term  "wearing  apparel"  is  here  used  as  covering  all 
articles  of  dress,  while  "personal  effects"  refer  to  other  matters 
of  personal  baggage  not  used  as  clothing  (G.  A.  2845). 

2.  The  phrase  ''in  actual  use^'  has  been  defined  by  the  United 
States  Supreme  Court:  "An  article  of  wearing  apparel,  bought 
for  use,  and  appropriated  and  set  apart  to  be  used,  by  being  placed 
in  with,  and  as  a  part  of,  what  is  called  a  person's  wardrobe,  is, 
in  common  parlance,  in  use,  in  actual  use,  in  present  use,  in  real 
use,  as  well  before  it  is  worn  as  while  it  is  being  worn  or  after- 
wards. The  test  oi'  wearing'  must,  therefore,  be  rejected"  (T. 
D.  10395,  citing  opinion  Astor  vs.  Merrill,  in  U.  S.,  202). 

2^.  Wearing  apparel  under  the  provisions  of  this  section  has  been 
held  by  the  U.  S.  Supreme  Court  to  include  (i)  wearing  apparel 
owned  by  the  passenger,  and  in  a  condition  to  be  worn  at  once 
without  further  manufacture;  (2)  brought  with  him  as  a  passenger, 
and  intended  for  the  use  or  wear  of  himself  or  his  family  who  ac- 
companied him  as  passengers,  and  not  for  sale,  or  purchased  or 
imported  for  other  persons,  or  to  be  given  away;  (3)  suitable  for 
the  season  of  the  year  which  was  immediately  approaching  at  the 
time  of  arrival;  (4)  not  exceeding  in  quantity  or  quality  or  value 
what  the  passenger  was  in  the  habit  of  ordinarily  providing  for 
himself  and  his  family  at  that  time,  and  keeping  on  hand  for  his 
and  their  reasonable  wants,  in  view  of  their  means  and  habits  in 
life,  even  though  such  articles  had  not  been  actually  worn  (T.  D. 
6317,  citing  Astor  vs.  Merrill,  in  U.  S.,  202,  G.  A.  1264). 

3.  Wearing  apparel  and  other  personal  effects  conforming  to  the 
provisions  of  the  paragraph,  which  through  accident,  or  other 
unavoidable  causes,  arrive  at  a  different  time  or  place,  but  closely 
following  or  preceding  the  owner,  are  still  exempt  from  duty  (T. 
D.  10163,  10371,  1 1 122,  1 1456,  1 1463,  1 1652,  1 1762,  1 1935,  13353,  13448, 
14480,  15353,  15364,  G.  A.  1278,  1279,  1792,  1979,  2155,  2740),  but  see 
G.  A.  Mch.  26,  1895. 

4.  The  Department  is  of  the  opinion  that  new  wearing  apparel 
and  personal  effects  which  have  not  been  in  the  ''bona  fide  use," 
and  which  are  not  necessary  or  appropriate  for  purposes  of  the 
journey  and  present  comfort  and  convenience  of  the  owner  are 
properly  subject  to  duty  (T.  D.  10371,  11272). 

5.  Articles  of  wearing  apparel  bought  abroad  to  be  shipped  to 
the  purchaser,  but  faU  to  reach   him  in  time,  and  arrive  in  the 


EXISTING  LAWS  AND  DECISIONS.  397 

Paragraph  Rate  of 

I,aw,  1894.  Duty. 

60    Effervescent  preparations  (T.  D.  4968,  5528,  5949,  6006)..   25^ 
Egg  boilers,  according  to  material  of  chief  value, 

i98>^Eggs per  doz.      3^ 

471  "  of  birds,  fish  and  insects,  provided,  that  this  shall 
not  be  held  to  include  the  eggs  of  game  birds,  the 
importation  of  which  is  prohibited,  except  speci- 
mens for  scientific  collections  (G.  A.  372,  505,  2897). free. 

471         "    ants',  baked  (T.  D.  4157) free. 

618        "    silkworms' free. 

§3        "    yolks  of,  dried  or  salted  (T.  D.  2889) 2o$g 

443    Eikonogen,  coal-tar  product  (T.  D.  13410) free. 

558    Elasticon,  crude,  gum  (T  D.  4807) free. 

Elecampane  root,  see  "Drugs." 

151     Electrotype  plates 25^ 

519    Elephants'  teeth  (ivory) free. 


Notes  to  Paragraph  669 — Continued. 

United  States  subsequent  to  his  own  arrival,  are  not  entitled  to 
free  entry,  having  never  been  in  actual  possession  or  use  of  the 
passenger  (T.  D.  8469,  9785). 

6.  Persons  crossing  into  jforeign  territory  to  buy  wearing  apparel 
must  pay  duty  thereon,  upon  bringing  it  into  the  United  States 
(T.  D.  7827,  11257,  11726). 

7.  Articles  of  wearing  apparel,  gloves,  etc.,  brought  by  naval 
officers  for  their  own  use  are  free  (T.  D.  7846). 

8.  A  wedding  trousseau  and  other  unusual  articles  of  wearing 
apparel  are  dutiable  (T.  D.  6451,  G.  A.  1769). 

9.  Articles  of  wearing  apparel  taken  abroad  and  left  there  for 
alteration  and  repair,  which  greatly  enhances  the  value,  are  not 
entitled  to  free  entry  (T.  D.  10363). 

10.  Personal  effects  do  not  include  cigars^  and  not  over  50  are 
allowed  free  in  the  baggage  of  any  one  passenger  (T.  D.  6841,  9119). 

11.  Photographs  collected  as  a  memento  of  a  traveller  for  his 
own  use  and  not  for  sale  are  free  as  personal  effects  (T.  D.  8371, 
13517),  also  cameras  (T.  D.  7739)  and  lenses  (T.  D.  7772). 

12.  A  passenger  is  allowed  to  enter  only  one  watch  free  as  per- 
sonal effects  (T.  D,  170). 

13.  Shot  Guns  (G.  A.  2298)  and  Bicycles  are  covered  by  the  term 
of  "personal  effects  "  under  this  paragraph  (T.  D.  14368).  Contra, 
see  G.  A.  2845,  2997. 

14.  A  steam  yacht  is  not  a  personal  effect  (T.  D.  7937),  nor  is  a 
canoe  (Y.-V).'jQ^\). 

15.  Paper  and  envelopes  in  considerable  quantity  are  not  per- 
sonal effects  (T.  D.  7010). 

16.  When  duties  assessed  on  articles  in  a  passenger's  baggage 
do  not  exceed  $2  the  duty  may  be  remitted  (T.  D.  7288). 

17.  Personal  effects  are  exempt  from  forfeiture  when  packed 
with,  or  accompanying,  forfeitable  goods  (T.  D.  7344,  with  opinion 
of  the  United  States  Attorney  General). 

18.  "Persons  arriving  in  the  United  States"  applies  to  citizens 
returning  or  foreigners  visiting  or  immigrating.  The  Statute  ap- 
plies to  all  equally  (G.  A.  2441,  citing  opinion  of  Supreme  Court). 
"Persons"  is  not  used  in  a  corporate  sense,  but  means  individuals, 
and  a  member  of  a  firm  cannot  bring  in  articles  free  for  a  firm  or 
corporation  (G.  A.  1983,  2005). 


398  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  ot 

I,aw,  1894.  Duty, 

177     Embossing  dies,  steel  (T.  D.  9889,  G.  A.  1534) 35^ 

**  die  blocks,  see  "  Iron  and  Steel." 
276  Embroideries,*  laces,  edgings,  insertings,neck  rufflings,f 
ruchings,  trimmings,  tuckings,  lace 
window  curtains,  tamboured  articles, 
and  articles  embroidered  by  hand  or 
machinery, embroidered  handkerchiefs, 
and  articles  made  wholly  or  in  part  of 
lace,  rufflings,  tuckings,  or  ruchings, 
all  of  the  above  named  articles,  com- 
posed of  flax,  jute,  cotton  or  other  veg- 
etable fiber,  or  of  which  these  sub- 
stances or  either  of  them,  or  a  mixture 
of  any  of  them  is  the  component  mate- 
rial of  chief  value,  not  specially  pro- 
vided for 50^ 

177  "  metal  chief  value  (G.  A.  2037,  2225),  see 

par.  162 35^ 

**  silk  or  silk  chief  value,  see  "  Silk." 

"  wholly  or  in  part  of  wool,  worsted,   or 

animal  hair,  see  "Woolens." 
Emeralds,  see  "Precious  Stones." 
322     Emery  cloth,  emery  chief  value  (G.  A.  1357,  2737). per  ib.    jV*^ 
322  "      manufactured,  ground,  pulverized  or  refined,  and 

emery  grains  (T.  D.  6314,  861 1) per  lb.    xV*^ 

472  "      ore free. 

310  "      paper,  emery  chief  value  (T.  D.  6980,  G.  A.  2737).  20^ 

322  •*      rollers  (G.  A.  2737) per  lb.    -/o^ 

322  *'      sharpeners,  emery  chief  value,  if  not  whetstones 

(T.  D.  2882,  G.  A.  1357,  2737). per  lb.    -^^^ 

177  "  "  part  metal  (T.  D.  9393) 35^ 

322  "      wheels  (G.  A.  2737) per  lb.    ^V 

508  "       whetstones  or  hones  (T.  D.  8786) free. 

59    Emetic,  tartar  (tartrate  of  antimony) 25^ 

Emulsions,  medicinal,  see  "Preparations." 
loi     Enamel,  fusible  (G.  A.  2317,  2319,  2537) 25^ 

*The  words  "embroideries"  and  "articles  embroidered  by 
hand  or  machinery,"  used  in  paragraph  276,  must  be  construed 
as  descriptive  terms  embracing  two  classes  of  merchandise  known 
to  trade  and  commerce,  the  first  restricted  to  narrow  piece  goods 
of  a  similar  nature  to  trimmings,  and  the  other  to  articles  of 
which  the  embroidery  constitutes  an  essential  element  of  value  or 
a  prominent  feature,  such  as  would  be  indicated  by  the  terms 
embroidered  bed  sets,  embroidered  napkins,  embroidered  doylies, 
&c.  (G.  A.  213,  278,  469,  512,  513,  522,  614,  824,  iioo,  1164,  1212, 
1241,  1245,  1505,  2106,  2108,  2225,  2392,  2542,  2933,  2937,  T.  D.  14964)- 

Embroidered  or  lace  clothing  dutiable  as  "Clothing"  (G.  A. 
2970). 

f  Rufflings  or  frillings,  partly  made,  not  classified  under  par. 
276,  but  are  dutiable  as  manufactures  of  the  material  of  which 
composed  (G.  A.  803,  1163). 


EXISTING  LAWS  AND  DECISIONS.  399 

Paragraph  Rate  of 

X,aw,  1894.  Duty. 

144    Enameled  sheets,  plates   and  wares,  of  iron   or  steel, 

enameled  or  glazed  with  vitreous  glasses  (G.  A.  898). .  35^ 
Enamels  on  paste  or  jewelry  settings,  (T.  D.  5258,)  see 

"  Precious  stones." 
Endless  belts  and  felts,  see  "Belting"  and  "Felts,"  under 
"Woolens." 

568    Enfleu raged  grease free. 

568  "  pomade  for  manf.  of  pomades  (T.  D.  5968). free. 

181     Engraved  blocks,  wood  (T.  D.   10061) 25^ 

177  "  cylinders  for  printing  (T.  D.  2092) 35^ 

"  fashion  plates,  see  "Fashion  plates." 

151  **  or  lithographed  plates  of  steel  or  other  mate- 

rials for  printing,  other  than  fashion  plates, 

(T.D.9889) 25^ 

686  "  plates,  by  American  artist  abroad  (T.  D.  4748)free. 

177     Engraver's  burnishers,  steel 35^ 

"  diamonds,  see  "  Diamonds." 

177  "  scrapers,  steel 35^ 

311     Engravings,  bound  or  unbound,  (T.  D.  2950,  3941) 25^ 

575  "  artists' proofs free 

"  produced    by     lithographic     process,    see 

"Lithographs." 
410  "  bound    or    unbound,    which     have     been 

printed  more  than  twenty  years  at  the 

date  of  importation  (T*.  D.  13164) free. 

**  specially  imported  for  societies,  see  "So- 

cieties." 

309    Envelopes,  paper  (G.  A.  1384,  1976) 20^ 

307              "               "       embossed,  engraved,  printed  or  orna- 
mented (G.  A.  1384,   1976) 30^ 

264  "  "      lined  with  cotton  cloth,  if  cotton  chief 

value  (T.  D.  8291) 35^ 

14    Eosine  (G.  A.  2326) 25^ 

177     Epaulets,  gold,  silver  or  other  metal 35^ 

276  ' '         cotton 50^ 

286        "   "  wholly,  or  in  part  of  worsted,  wool,  or  animal 

hair 50^ 

24    Epsom  salts  or  sulphate  of  magnesia  (see  par.  542)  per  lb.      ^^ 
Equipments  of  vessels,  see  "Vessels"  and  "Wrecks." 
Erasers,  or  parts  thereof,  see  "  Knives." 

473     Ergot free. 

177     Escutcheons,  metal  chief  value. 35^ 

"  other,  according  to  material  of  chief  value 

558    Esparto,  or  Spanish  grass,  crude free. 

I     Essence  of  vinegar,  as  "Acid,  acetic"  (T.  D.  3964,  4378)...  2oj^ 
Essences,  see  "Oils"  and  "Preparations." 
Essential  oils,  s^e  "Oils." 

311     Etchings,  other  than  artists'  proof 25^ 

575  "         artists' proofs free. 


400  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

I^aw,  1894.  Duty. 

Etchings —  Continued. 
410  *'         which  have  been  printed  more  than  20  years 

at  the  date  of  importation  (T.  D.  13164) free. 

"         specially  imported   for  schools    or  societies, 

see  "Societies." 
"         specially    imported    for    use    of    U.    S.,    see 
"United  States." 
17     Ethers,  all  kinds,  not  specially  provided  for  (G.  A.  1438, 

1800) - per  lb.  |i.oo 

17         "        acetic  (G.  A.  1683) per  lb.  |i. 00 

17  "        fruit  (T.  D.  1129,8881,  9205,  G.  A.  1939,  2332)  per  lb. |2. 00 

17         "        nitrous,  spirit  of per  lb.    25^ 

17         "        oenantic,  or  oil  of  cognac  (but  see  par.  60)  per  lb.  $1.00 

"        medicinal  preparation,  see  "Preparations." 
17  "        sulphuric per  lb.    4o,<^ 

17  Ethyl,  chloride  of  (G.  A.  1438) per  lb.  |i.oo 

264    Etoffe,  cotton  and  gum,  cotton  chief  value  (G.  A.  2936)..  35^ 

Excrescences  (drugs)  (G.  A.  2526),  see  "Drugs." 

Exhibition,  articles  for,  see  "Art." 

Explosive  substances,  see  "Powders." 
60    Expressed  oils,  not  specially  provided  for  (see  "Oils  "). .   25^ 

375     Extract  of  annatto,  roncou  rocoa,  or  Orleans free. 

14            "       "          "        so-called  (T.  D.  9240,  2811;  G.  A.  2254)  25^ 
48  "       "   archil,  if  a  color  (T.  D.  10082) 25^ 

18  ,        "       "         "      for  dyeing  (T.  D.  5529) 10^ 

18  "       "   barks,  berries,  nuts  and  vegetables,  not  spe- 

cially provided  for,  for  dyeing  or  tanning* 

(T.  D.  5529,  5865,  9103,  G.  A.  1221,  895,  T.  D. 

13860) \0<fo 

18            "  "   black  dye  (T.  D.  6359) 10^ 

18            "  "   chestnut  (T.  D.  3412) 10^ 

18            "  "    cudbear  (T.  D.  5529) \o<fo 

18  "  "   dyewoods,    for  dyeing  or  tanning  *  (T.    D. 

9103,  13860) \oio 

§3            "  "   elderberries  (G.  A.  2453) 20^ 

59            "  "   hyoscyamus 25^ 

18            "  "   hemlock  bark 10^ 

514  "  "   indigo  (G.  A.  1350) free. 

§3            "  "  juniper  berries  (G.  A.  2453) 20^ 

23            "  "    licorice,  in  all  forms per  lb.  5^' 

.18  "  "   logwood  for  dyeing  or  tanning  (T.  D.  9103, 

G.  A.  517) \o% 

541  "  **   madder  and  munjeet  (T.  D.  5218) free. 

"  "    malt,  see  "Malt." 

*Primuline  buff,  a  preparation  from  quercitron  (80^)  and  aliza- 
rine (20^)  classified  as  a  dyewood  extract  (T.  D.  13860  citing 
In  re  Mathison,  Circuit  Court,  54  Fed.  Rep.  492. 


EXISTING  LAWS  AND  DECISIONS.  401 

Paragraph  Rate  of 

Law,  1894.  Duty. 

Extracts —  Continued. 

225  "       of  meat 15^ 

18  "       "    myrobalans  (T.  D.  5529) 10^ 

18  "       "   nutgalls  (T.  D.  5529) \o% 

'*       *'   opium,  see  "Opium." 

18  "       "    Persian  berries  (T.  D.  5529,  see  also  5865) 10^ 

18  "       *'   quercitron,  or  black  oak,  for  tanning,  (G.  A. 

989,  1289;  T.  D.  13860) \o% 

605  "       "   saffron  and  safflower  (T.  D.  3330,  9515) free. 

18  "       *•   sumac  (T.D.  3842,  5529) 10^ 

Extracts,  ethereal,  see  "Ethers." 

"         perfumery,  see  "Preparations." 
"  medicinal,  see  "Preparations." 

Eyeglasses,  see  "Spectacles," 

177     Eyelets,  metal 35^ 

89    Eyes,  artificial 40^ 

F 

330    Fans,  of  any  material,  except  common  palm  leaf  fans* 

(T.  D.  8454) ^oi 

474  "       common  palm-leaf* free. 

321        "       doll,  as  toys  (T.  D.  569) 25^ 

475  Farina  (T.  D.  7076,  14114) free. 

§3  "        imitations  of  (T.  D.  3039,  6926,  7522,  4443),  if  not 

starch 20^ 

476  Fashion  plates,  engraved  on  steel  or  copper,  or  on  wood 

colored  or  plain  (T.  D.  5202,  6209;  G. 

A.  788) free. 

"  "      lithographed,  see  "Lithographs." 

14    Fast-blue  paste  (G.  A.  216) 25^ 

§3    Feather  beds  (G.  A.  1169) 20^ 

314  "        dusters  (T.  D.  7015) 35^ 

Feathers  and  downs: 

477  for  beds free. 

477  of  all  kinds,  crude  or  not  dressed,  colored  or  manufac- 
tured, not  specially  provided  for  (T.  D.  5930,  10253; 

G.  A.  1428,  1470) free. 

328  when  dressed,  colored,  or  manufactured,  including 
quilts  of  down  and  other  manufactures  of  down,  and 
also  dressed  and  finished  birds  for  millinery  orna- 
ments,  and   artificial    and   ornamental   feathers   or 

*"Palm  leaf  fan,  is  a  fan  made  from  the  leaf  of  the  palm  tree,  the 
natural  stem  of  the  leaf  being  the  handle,  and  the  leaf  simply 
bound  to  prevent  cracking  and  breaking.  Those  having  artificial 
handles  of  wood,  bone,  &c.,  with  cords  and  tassals,  and  attached 
to  the  leaves  by  means  of  rivets,  dutiable  at  40^  (T.  D.  679,  1497). 

Fans  decorated  by  artists  not  classified  as  paintings,  but  as 
"Fans"  (T.  D.  9037,  G.  A.  1393,  but  see  G.  A.  2976.) 


402  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

I<aw,  1894.  Duty. 

Feathers,  &c. —  Continued. 

parts  thereof,  of  whatever  material  composed,  suita- 
ble for  millinery  use,  not  specially  provided  for  (T. 

D.  4290,  10253;  G.  A.  1019,  2818) 35^ 

artificial,  see  "Artificial," 

478  Feldspar  (G.  A.  2458) free. 

479  Felt,  adhesive,  for  sheathing  vessels  (T.  D.  9981,  9668, 

10460,  11494;  G.  A.  1102) free. 

"      carpets,  see  "  Carpets." 
"      hats,  see  "  Hats." 

304        '  *      roofing 10^ 

"      shoes,  see  "  Woolen  clothing." 
Felts,  see  felts  under  "Woolens." 

673    Fence  posts,  wood free. 

"      wire  rods,  iron  orsteel, see  "Wire  Rods"  (T.  D.8325). 

177     Fenders,  metal  (T.  D.  8684) 35^ 

568    Fennel  oil free. 

611  "      seed free. 

611     Fenugreek  seed free. 

no    Ferro-manganese  iron  (T.  D.  1991) per  ton     $4 

1 10    Ferro-silican  iron per  ton      $4 

586    Fertilizers,  phosphates  for,  crude  or  native free. 

408  "  bone  dust  or  animal  carbon,  and  bone  ash, 

fit  only  for  fertilizing  purposes  (G.  A.  2422). free- 
500  "  guano,   manures,    and    all    substances    ex- 

pressly used  for  manure  (T.  D.  391,  715, 

4210,  6264,  7764) free. 

558     Fiber  cocoa,  crude  (T.  D.  2780) free. 

"       dried,  (drugs)  see  "Drugs." 

§3        "       dyed  (G.  A.  1023,  1252,  1863,  2980) 20^ 

"       manfs.  of,  see  "Jute." 

497         "       Tampico  or  istle free. 

497         "       vegetable,  not  specially  provided  for,  raw  (T.  D. 

6215,  G.  A.  1675,  2513) free. 

577         "       for  paper  stock free. 

353         "       wares,  indurated 30^ 

480  Fibrin,  in  all  forms free. 

326>^Fifes,  or  parts  of. 25^ 

Fig  blue,  see  "  Blues." 

2  :S      "     paste  and  figs  preserved  (T.  D.  5041) 30^ 

217     Figs per  lb.  lYzf 

222     Filberts  or  hazel  nuts  of  all  kinds,   not  shelled  (G.  A. 

175) per  lb.      2,<2' 

222  "  "  •'     of  all  kinds,  shelled per  lb.      4,<^ 

141     Files,  file  blanks,  rasps,  and  floats,  of  all  cuts  and  kinds 
(G.  A.  1482,  2525). 

4  inches  in  length  or  under per  doz.    35^ 

over  4  inches  and  under  9  inches per  doz.    6o<^ 

9  inches  or  over per  doz. $1.00 


EXISTING  IvAWS  AND  DECISIONS.  403 

Paragraph  Rate  of 

Law,  1894.  Duty. 

298    Filoselle  or  floss  silk  (T.  D.  6305,  6127) 30^ 

307     Filtering  paper  in  any  form  (G.  A.  1096,  1557,  2918,  T.  D. 

15565) ; 35^ 

Finishing  powders,  dutiable  according  to  material. 
Firearms,  see  "Guns." 
Fire  brick,  see  "Bricks." 
"    cases,  see  "Cartridges." 
"    clay,  see  "Clay." 
323     Fire  crackers  of  all  kinds  (T.  D.  5791,  6037),  but  no  allow- 
ance shall  be  made  for  tare  or  damage  thereon. 

Can  be  warehoused,  see  Section  2962,  R.  S 50^ 

673        "    wood  (T.  D.  8171) free. 

"     works,    duitable  according    to    material    of   chief 
value  (T.  D.  3202,  G.  A.  792). 
Fish  bladders,  see  "Bladders." 

465        ' '     bone,  cuttle  fish  or  sepia free. 

471        "     eggs,  prepared  or  otherwise  (G.  A.  372,  505,  2897)..  .free. 

667        "     food,  wafers  (G.  A.  387) free. 

19        "     glue  or  isinglass  (see  decisions  to  "  Glue  ") 25^ 

177        "     hooks  on  silk  gimps  (T.  D.  5587),  or  with  artificial 

bait  (T.  D.  7013)  if  metal  chief  value 35^ 

277        "     lines,  linen  (flax) 35^ 

302        "     lines,  silk 45^ 

"     oil,  see  "Oils." 

152        "     plates  or  splice  bars,  iron  or  steel,  for  railways 25^ 

211        "     sauces  (G.  A.  2273,  T.  D.  14906) 20^ 

483        "     skins free. 

403        "     sounds,  crude  (T.  D.  14105,  G.  A.  1821) free. 

19        "  "        prepared 25^ 

§3        "     wax  (T.  D.  6263) 20^ 

Fish,  as  follows: — *  ' 
of  American  fisheries,  see  "  Fisheries." 
alewives  (T.  D.  7215),  not  classified  as  herring,  but  as 
other  fish. 
208        anchovies  and  sardines,  packed  in  oil  or  otherwise,  in 
tin  boxes  measuring  not  more  than  5  inches  long,  4 
inches  wide,  and  2>H  inches  deep  (T.  D.  7434,  10042; 

G.  A.  321,  1366,  2208,  2548) per  whole  box,    io<^ 

in  half  boxes,  measuring  not  more  than  5  inches 
long,  4  inches  wide,  and  1^  inches  deep  (G.  A. 

Mch.  25,  1895 per  half  box      5** 

in  quarter  boxes  measuring  not  more  than  4^  inches 
long,  3,14  inches  wide,  and  i^  inches  deep  (T.  D. 

5675) per  quarter  box  2^«^ 

in  eighth  boxes  (G.  A.  3003) 40^ 

when  imported  in  any  other  form  (G.  A.  1270,  2273).  40^ 

*See  notes  on  following  page. 


404  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

Law,  1894.  Duty. 

Fish* —  Contiuned. 

209  smoked,  dried,  salted,  pickled,  or  otherwise  prepared 

for  preservation  (T.  D.  6024,  G.  A.  297,  760,  826). per  lb.    ^^ 
211        in  cans  or  packages   made   of  tin  or  other  material, 
(except   anchovies   and   sardines)  (G.  A.  2273)   and 
packed  in  any  other  manner,  not  specially  enumer- 
ated or  provided  for  (T.  D.  9364,  G.  A.  731,  826,  968, 

1250,  1588) 20^ 

482        for  bait  (T.  D.  10828) free. 

481        fresh,  frozen  or  packed  in  ice  (T.  D.  15338,  15562) free. 

§3        fresh  (T.  D.  15262,  15338)  (reg.  for  immediate  delivery 

of,  see  T.  D.  11271) 10^ 

210  salt  water  fish,  frozen  or  packed  in  ice  (T.  D.  15338, 

15562) .' per  lb.    y^f 

210  herrings,  pickled,  frozen  or  salted  (T.  D.  4805,  6024;  G. 

A.  2115,  T.  D.  15479) per  lb.  yif 

§3                "         fresh  (T.  D.  15479) 10^ 

211  "         in  tin  packages,  kippered  (G.  A.  2297) 20$^ 

211  *'         (young)    or    Russian    sardines    mixed    with 

spices,  &c.,  (G.  A.  731,  1250,  1588) 20^ 

615        lobsters,  (T.  D.  7080,  G.  A.  146) free. 

210        mackerel,  frozen  or  packed  in  ice  (G.  A.  2879).  .per  lb.    Yzf 
mackerel  )  are  not  specially  provided  for,  and  are  classi- 
salmon      )  fied  under  the  general  provisions  for  fish, 
as  above. 
481        salmon  (caught  in  fresh  water)  frozen  or  packed  in  ice 

(G.  A.  2858,  T.  D.  15529) free. 

sardines,  see  "Anchovies  and  Sardines,"  above. 
615        shrimps  and  other  shellfish,  canned  or  otherwise,  (T. 
D.  7080,  9645;  G.  A.  146,  1072)  (see  note  to  abelone 

meat) free. 

615        oysters  (T.  D.  9645  ;  G.  A.  146,  1072) free. 

210  sardells,  in  brine  (T.  D.  9773  ;  G.  A.  2620) per  lb.    Yzf 

211  smelts  in  oil  (T.  D.  8393) 20^ 

smelts  are  not  specially  provided  for,  and  are  classi- 
fied under  the  general  provisions  for  fish,  as  above 

(T.  D.  15529). 

211        sprats  (or  brislings)  in  oil 20^ 

"      whole  and  spiced  as  anchovies  (G.  A.  652,  1270). 
211             "      boned  and  prepared,  in  brine  (G.  A.  968,  2273). .  20^ 
181     Fishing  rods,  wood  (G.  A.  1499) 25^ 

♦Fish  in  kegs  or  kits,  8  to  a  barrel  of  25  lbs.  each.  A  barrel  is 
well  understood,  according  to  commercial  usage,  to  weigh  200  lbs. 
(T.  D.  5532.) 

Fish  which  are  migratory,  such  as  salmon,  smelts,  shad,  ale- 
wives,  trout,  bass,  &c.,  are  fresh-water  fish  if  caught  in  fresh 
water  (T.  D.  15529.  15548,  15573). 


EXISTING  LAWS  AND  DECISIONS.  405 

Paragraph  Rate  ot 

Law,  1894.  Duty. 

568    Fisheries,  American,  spermaceti,  whale  and  other  fish 
oils,  fish  and  other  products  of  such  fisheries  (T.  D. 

348,  3760,  4413,  6969,  15479,  15562,  G.  A.  2860) free. 

326 >^ Flageolets,  or  parts  of 25^ 

Flannel,  Canton,  as  cotton  cloth  (T.  D.  3422). 
Flannels,  wool  or  animal  hair,  see  "Woolens." 
102     Flasks,  glass  and  metal,  if  glass  chief  value  (T.  D.  8660). .  35^ 

177  "        if  metal  chief  value  (T.  D.  8660) 35^ 

"        glass,  see  "Bottles." 

177  * '        powder,  metal 35^ 

179  "        if  willow  chief  value  (G.  A.  2778) 25^ 

"        other  than  above,  dutiable  according  to  material 
of  chief  value. 

134    Flatirons  or  sadirons,  cast per  lb.    -^^f 

Flats  for  hats,  bonnets,  and  hoods,  see  "Hats." 
277     Flax,  all  manufactures  of,  or  of  which  flax  is  the  com- 
ponent  material    of  chief  value,  not   specially 
provided  for  (G.  A.  213,  512,  873,  iioo,  1276,  1286, 
2217),  (see  notes  to  Section  4,  Act  of  Aug.  28, 1894.)  35^ 
(articles   made   wholly   or    partly  of  flax,   if   not 
found  in  this  "Schedule"  under  their  specific 
names,  are  classified  under  this  general  provi- 
sion.) 
265  "     hackled,  known  as  "dressed  line"  (T.  D.  15373,  G. 

A.  2965) per  lb.  ly^^ 

497  "     not  hackled  (T.  D.  8152,  8965) free 

497  "     New  Zealand  (T.  D.  9464),  as  sisal  grass free. 

206  "     seed    or    linseed,   56  lbs.   to    the    tlushel   (T.    D. 

6978) per  bushel    20^ 

29         **     seed  oil,  raw,  boiled,  or  oxidized,  7^^  lbs.  to  gal. 

(T.  D.  3473,  9803) per  gal.    20^ 

497  * '     straw  (T.  D.  1405) free. 

497  "     tow  of  (T.  D.  7318,  G.  A.  813) free. 

497  "     waste  (T.  D.  4464,  5365,  9631;  G.  A,  813,  2020,  2099).  .free. 

177     Fleams,  cutlery 35^ 

177     Fleshing  knives 35^ 

Flies,  Spanish  (cantharides),  see  "Drugs." 

484    Flint,  flints,  and  ground  flint  stones free. 

160    Flitters  or  metalics  (G.  A.  991) 40^ 

Floats,  see  "Files." 

Flocks,  woolen,  see  "Wool." 

458  "      cotton  (G.  A.  1638) free. 

"      other,  see  "Waste." 
Floor  cloth,  see  "Oil  Cloth." 

298    Floss  silk  (T.  D.  6127,  6305) 30^ 

381     Flour,  arrow  root  (G.  A.  533) free. 

§3        "        buckwheat 20^ 

§3        "        of  chesnuts  (G.  A.  722) 20^ 


406  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

Ivaw,  1894.  Duty. 

Flour —  Continued. 

193        "        rice per  lb.    %f 

232        "  "   so-called  if  starch  (G.  A.  449) per  lb.  i>^^ 

232        "        root,  if  starch  (T.  D.  14114) per  lb.  i  i^f 

190        ' '        rye  (T.  D.  677) 20^ 

606        "        sago'(T.  D.  4443,  G.  A.  504) free. 

646        "        tapioca  (T.  D.  3161,  141 14) free. 

190        * '        wheat 20^ 

611     Flower  seeds,  all  not  specially  provided  for free. 

"        plants,  see  "  Plants." 
Flowers,  artificial,  see  "Artificial." 

558  "        cut  (G.  A.  2481) free. 

558  "        dried  (G.  A.  1755) free. 

§3  "        dried,  bleached  and  dyed  (G.  A.  977,  2109,  2562, 

Mch.  25,  1895) : 20^ 

"        (drugs),  see  "  Drugs." 

130    Flues,  wrought  iron  or  steel,  (T.  D.  13647) 25^ 

§3     Fluorspar,  ground,  (G.  A.  2458) 20^ 

326>^Flutes,  or  parts  of 25^ 

177     Foil  other  than  leaf  metal  (T.  D.  2674,  G.  A.  1697) 35^ 

177       "    tin  (G.  A.  1173) 35^ 

139    Foils,  and  blades  of  (T.  D.  6350) 35^ 

Foot  muffs,  leather  and  dressed  sheep  skins  (G.  A.  298), 

as  wool,  manufactures- of,  see  "Woolens." 
Forgings,  see  "  Iron  and  Steel." 
Forks,  see  "  Knives."  1 

486    Fossils free. 

668    Fossil  wax  (T.  D.  2703,  6258) free. 

82  "      meal  or  kieselguhr  (T.  D.  7290) per  ton     %2 

Fountains,  see  "Art." 
401     Fowls,  land  and  water  and  birds,  dead  or  alive,  except 

poultry  (G.  A.  1916) free. 

226         "       if  poultry,  live  or  dead,  (G.  A.  1916) per  lb.      2f 

226         "       "        "        dressed per  lb.      3^ 

401  "       wild,  live  or  dead,  (G.  A.  412) free. 

Fox  skins,  as  fur  skins,  (T.  D.  437.) 

Frames,  containing  looking  glasses,  the  frame  dutiable 
according  to  material  (T.  D.  9146.) 
"         on  small  mirrors,  see  "Mirrors." 
98  "         for  spectacles,  eyeglasses,  goggles  and  optical 

instruments 40^ 

"  containing  pictures  and  other  objects,  are 
chargeable  with  duty  upon  the  value  of  the 
frames,  according  to  the  material  (T.  D.  3081, 
3375.  8006;  G.  A.  963,  1718,  2388,  2524, 1408,  2487, 
2800,  2898.) 
"        on  pictures,  etc.,  specially  imported  by  Societies 

see  "Art,"  "Societies." 
"        for  umbrellas,  see  "Umbrellas." 


EXISTING  I.AWS  AND  DECISIONS.  407 

Paragraph  Rale  of 

I<aw,  1894.  Duty. 

40    Frankfort  black 205^ 

105 >^ Freestone,  unmanufactured  or  undressed.,  .per  cubic  ft.      'jf 

106  **  if  hewn,  dressed  or  polished 30^ 

II     French  chalk 20% 

48  '<       green 25^ 

276    Frillings,  or  rufflings,  cotton  or  linen 50^ 

264  "         partly  made,  cotton  (G.  A.  803,  1163) 35^ 

354    Fringes,  beaded  (not  silk) 35^ 

276  "        cotton  (trimmings),  (G.  A.  1157) 50^ 

177  "        gold,  silver,  or  other  metal  (G.  A.  644,  393) 35^ 

276  '  *        linen 50^ 

"        mixed   materials,  see   notes  to  Sec.  4,  Act  of 

Aug.  28,  1894. 

300  "        silk,  or  silk  chief  value  (see  silk  beaded  goods)  45^ 

286    ■       "        wholly  or  in  part  of  wool,  worsted,  or  animal 

hair 50^ 

353    Frizes  (curls),  human  hair  (but  see  G.  A.  1027) 30^ 

§3     Frogs,  not  alive  (T.  D.  10270) 10^ 

48    Frostings 25^ 

Fruit,  artificial,  see  ''Artificial." 

17         "      ethers,  oils  or  essences  (T.  D.  1129,  8881,  9205;  G. 

A.  i939»  2332) per  lb.  |2 

247         "     juice,  cherry  juice  and  prune  juice,  or  prune  wine, 

and  other  fruit  juice,  not  specially  provided 

for,  containing  not  more  than  18^  of  alcohol 

(T.  D.  7868;  G.  A.  1721)* per  gal.    50^ 

if  containing    more    than  18^   of  alcohol 

(G.  A.  1322,  2823) per  proof  gal. $1.80 

7         "  "      concentrated,  as  alcoholic  compound  (G.  A. 

2954) $2  per  gal.  and  50^ 

§3         '•         **       non-alcoholic  (G.  A.  2078,  2453) 20^ 

533         "         "      lemonf free. 

533         "         "      lime  (T,  D.  9709) free. 

533         "         **      sour  orange  (T.  D.  2345,  6589) free. 

587         "      plants,  tropical  and  semi-tropical,  for  the  purpose 

of  propagation  or  cultivation  (T.  D.  1746) free. 

"      tablets,  as  confectionery. 

*The  percentage  of  alcohol  in  wines  and  fruit  juices  shall  be 
determined  in  such  manner  as  the  Secretary  of  the  Treasury  shall 
by  regulation  prescribe  (par.  244). 

fit  was  held  by  the  Court  that  the  addition  to  lemon  juice  of  a 
percentage  of  alcohol  necessary  for  its  preservation  did  not  re- 
move it  from  its  more  specific  description  of  "lemon  juice"  (G. 
A.  1653.) 


408  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

Law,  1894.  Duty. 

Fruits,  viz:f 
fruits,  not  edible  (drugs),  see  "Drugs." 
489             **      edible,  green,  ripe,  or  dried,  not  specially  pro- 
vided for  (G.  A.  730) free. 

213        apples,  canned  (G.  A.  1085) 20^ 

213  "        green  or  ripe 20^ 

213  "        dried,  dessiccated,  evaporated,  or  prepared  in 

any  manner,  not  otherwise  provided  for 20^ 

218  **        preserved  in  sugar  (G.  A.  2911) 35^ 

489        bananas free. 

489        berries,  edible  (T.  D.  3162) free. 

489        cherries,  green  or  dried  (T.  D.  3162) free. 

citron,  see  "Citron." 

217  currants,  Zante per  lb.  lyif 

489  "  other  (G.  A.  April  I,  1895) free. 

218  crystalized,  glacie  or  iced  (T.  D.  2704) 30^ 

212,%.     dates 205^ 

218  "     stuffed  (G.  A.  1231) 30^ 

218  "     candied  (G.  A.  1317) 30^ 

218        fig  paste  (T.  D.  5041) 30^ 

217  figs per  lb.  i]4^' 

218  "   preserved,  or  fig  paste  (T.  D.  5041) 30^ 

214  grapes 20^ 

218  jellies  (T.  D.  9043,  G.  A.  1654) 30^ 

lemons  and  limes,  see  "Oranges  and  Lemons." 

489        lichi,  dried  (T.  D.  3162) free. 

198        limes,  in  brine  (T.  D.  5190,  see  G.  A,  730) 30^ 

489  "       Spanish  or  mamoncillos  (T.  D.  8595) free. 

489        mangoes free. 

oranges,  see  "Oranges." 

198        pickled,  not  otherwise  provided  for 30^ 

213^     pineapples 20^ 

219  "  preserved  in  their  own  juice  (G.  A.  1374, 

1416,  1961) 20^ 

218  "  preserved  (T.  D.  1186) 30^ 

489        plantains free. 

217        plums,  pickled  and  dried  (T.  D.  265,  3811) per  lb.  1%^ 

217  "       green  or  otherwise  (T.  D.  10274) per  lb.  i]4^ 

489        pomegranates free. 

219  preserved  in  their  own  juices  (G.  A.  1374,  1416,  1961)..  20^ 

218  preserved,  viz:   comfits,  sweetmeats,  and   fruits   pre- 

served in  sugar,  sirup,  or  molasses,  not  specially 
provided  for,  and  jellies  of  all  kinds  (T.  D.  1762,  2704, 
4339.  5041,  5954,  9357,  G.  A.  369,  1231,  1987,  2864) 30^ 

f  Regulations  to  facilitate  the  entry  of  green  tropical  fruit  in  the 
absence  of  a  certified  invoice,  see  T.  D.  2777,  5761,  and  as  to  un- 
loading, T.  D.  7727,  8418. 


EXISTING  LAWS  AND  DECISIONS.  409 

Paragragh  Rate  of 

I^aw,  1894.  Duty. 

Fruits. —  Continued. 

217  prunes per  lb.  i>^^ 

218  '•       preserved  in  sugar  (T.  D.  2654) 30^ 

217  raisins  (G.  A.  2382) per  lb.  i^^- 

489  shaddocks free. 

490  tamarinds free. 

490  "  in  molasses  (T.  D.  5552) free. 

489        watermelons  (G.  A.  iiio) free. 

218  "  prepared  or  preserved  in  soy  or  syrup 

(G.  A.  1628) 30^ 

443     Fuel,  patent  (T.  D.  7650),  coal-tar  product free. 

673        ''      wood  for  (T.  D.  8171) free. 

82     Fullers'  earth,  unwrought  or  unmanufactured... per  ton  |i.oo 

82  "  "       wrought  or  manufactured par  ton  |2. 00 

324     Fulminates,  fulminating  powders,  and  like  articles  not 

specially  provided  for  (G.  A.  2684) 30^ 

181     Furniture,  house  or  cabinet,  of  wood,  wholly  or  partly 

finished*  (T.  D.  9536,  G.  A.  2976) 25^ 

177  "         metal 35^ 

if  effects,  see  "Effects." 

105  "  marble  mosaic  tops  for  (T.  D.  3016) 45^ 

108  "  slabs  for,  slate 20^ 

"  woods,  unmanufactured,  see  "Woods,"  sub- 

titles cabinet  and  lumber. 
Fungus  (G.  A.  2526),  see  "Drugs." 
353     Fur,  all  manufactures  of,  or  of  which  fur  is  component 
material  of  chief  value,  not  specially  provided  for 
(G.  A.  1677,  1857),  (see  notes  to  Section  4,  Act  of 

Aug.  28,  1894) 2Pi 

(articles  composed  wholly  or  partly  of  fur,  if  not 
found  in  this  "Schedule"  under  their  specific 
names,  are  classified  under  this  general  provi- 
sion.) 

353      ' '      bonnets 30^ 

353      "      caps  (caps  are  not  hats),  (T.  D.  7214,  G.  A.  537) 30^ 

"      clippings,  see  "  Fur  Waste." 
353       "      clothing,  or  fur  chief  value  (G.  A.  2017,  2090,  2451).  30^ 

353       *'      gloves  (T.  D.  9672) 30^ 

335       "      hats,  and  fur  hat  bodies  (T.  D.  6487) 40^ 

353       "      hoods zo% 


*  The  provision  for  furniture  embraces  furniture  when  wood 
dominates  in  quantity  or  value,  such  as  tables  with  marble  tops, 
bureaus  with  marble  tops  and  mirrors  (G.  A.  1646),  tables, 
flower  stands,  &c.,  ornamented  with  bronze  or  china  (T.  D.  3858, 
6479,  6808,  7245),  and  painted  cabinet  panels  (G.  A.  1685);  if  wood 
does  not  dominate  in  quantity  or  value,  then  the  furniture  is 
dutiable  according  to  material  of  chief  value  (G.  A.  1646,  1647, 
1901).  Tubes  and  castors,  of  metal,  for  furniture,  dutiable  as 
manufactures  of  metal  (G.  A.  1204). 

vi 


410  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

lyaw,  1894.  Duty. 

Fur —  Continued. 

493      "     skins,  of  all  kinds,  not  dressed  in  any  manner* free. 

329      "         "      dressed,  but  not  made  up  into  articles  f 20^ 

353      •'         "      with  stuffed  heads  (T.  D.  9642,  G.  A.   1677, 

1857,  2917) 30^ 

362      '*     wastet  (T.  D.  868,  6736,  G.  A.  190,  1047,  1321,  T.  D. 

14443) 10^ 

353      "     yarn  (T.  D.  2797,  6208,  7173,  G.  A.  527) 30^ 

492  Furs,  undressed free. 

329        "      hatter's  not  on  the  skin  (T.  D.  9862,  10096) 20^ 

493  "  "        plucked   coney  skins   (G.  A.  396,  T.  D. 

10854) free. 

492        "      pieces,  dressed,  suitable  only  for  use  in  the  manu- 
facture of  hatters'  fur : free. 


*The  skins  of  the  following  animals  have  been  classified  as  "fur 
skins":  Fox  (T.  D.  437),  sable  (T.  D.  1489),  lamb  (G.  A.  2907), 
tiger  and  cheetah  (T.  D.  9731,  G.  A.  1857),  coney  (G.  A.  396),  bear 
(T.  D.  3351,  G.  A.  1857),  kangaroo  (T.  D.  3640),  rabbit  (T.  D.  6394), 
hamster  (G.  A.  1601),  goose  plucked  of  feathers,  but  down  re- 
maining thereon  (T.  D.  4974,  G.  A.  1434),  Chinese  goat  (T.  D. 
4685),  leopard  (G.  A.  348),  wild  cat  and  wolf  (G.  A.  1857),  soulik 
and  squirrel  (G.  A.  1603),  Angora  goat  (G.  A.  2880).  The  following 
have  been  classified  as  fur  skins  not  dressed:  Fur  skins  pulled 
of  the  hair  which  grows  beyond  the  fur  (T.  D.  238),  fur  skins  which 
have  undergone  several  processes  of  preparation,  but  not  all  the 
operations  constituting  them  dressed  furs  (T.  D.  684),  sable  skins 
not  dressed  in  any  manner,  although  the  fur  portion  cleaned  and 
tipped  or  partially  dyed  (T.  D.  1489),  lamb  skins  pickled  in  salt 
and  bran  for  preservation  and  not  fieshed  (T.  D.  4185),  sable  tails 
which  have  not  undergone  the  different  processes,  such  as  alum 
dressing,  tanning,  &c.  (T.  D.  9603),  tiger  and  cheetah  skins,  having 
fat  scraped  off,  cleaned  and  dried  (T.  D.  9731),  coney  skins  plucked 
of  the  long  coarse  hair  (G.  A.  396,  T.  D.  10854,  14768),  sable  skins 
treated  only  with  alum  and  borax  for  preservation  (G.  A.  1924). 

f  The  following  have  been  classified  as  fur  skins  dressed;  rab- 
bit skins,  the  grease  removed  from  the  fur  in  order  that  it  may 
felt  (T.  D.  6394);  fur  skins  dressed  and  sewed  together  with  a  lin- 
ing of  cheap  silk,  comparatively  insignificient  in  value,  not  made 
into  any  article  of  utility  or  ornament,  but  designed  to  be  taken 
apart  for  manufacture  into  trimmings  or  articles  of  wearing 
apparel  and  the  lining  attached  simply  to  render  the  goods  attrac- 
tive in  appearance  (G.  A.  2356,  see  also  T.  D.  6078,  G.  A.  1601, 
1603);  goose  skins  plucked  of  feathers  and  tawed,  but  the  down 
remaining  thereon  (T.  D.  4974,  G.  A.  1434),  and  fur  skins  perma- 
nently sewed  together  known  as  "Thibet  crosses"  (G.  A. 
1508,  1536). 

I  Tails  of  fur-bearing  animals  (G.  A.  1661)  and  fur  clippings  suf- 
ficiently large  to  be  stitched  together  (G.  A.  1666),  are  not  classi- 
fied as  "waste,"  but  as  "fur  skins."  Small  scraps  and  irregular 
shaped  pieces,  intended  to  be  ground  up  and  not  capable  of  being 
put  to  the  uses,  by  piecing  or  otherwise,  to  which  fur  on  the  skin 
IS  adapted,  are  classified  as  waste  (G.  A.  1666). 


EXISTING  LAWS  AND  DECISIONS.  411 

Paragraph  Rate  of 

Law,  1894.  Duty. 

359     Fuse  cotton,  for  smokers  (T.  D.  1778) $0% 

"     safety  (T.  D,  6213),  according  to  material  of  chief 
value. 

30    Fusel  oil,  or  amylic  alcohol  (G.  A.  2065) i&^  - 

loi     Fusible  enamel  (G.  A.  2317,  2319,  2537) 255^ 

Fustic,  see  "Dyewoods." 

G 

Gaiters,  see  **  Boots." 
Galanga  root,  see  "Drugs." 

14    Gallein  (T.  D.  7892,  G.  A.  1425,  3007) 25^ 

363     Gallic  acid free. 

14    Gallocyanin   (T.  D.  10081,  G.  A.  1391) 25^ 

60    Gallo-flavin  (T.  D.  9098,  G.  A.  1449) 25^ 

354    Galloons,  beaded  (not  silk) 35^ 

263  "  cotton,  elastic  or  non-elastic  (G.  A.  2143,  Apl. 

I,  1895) 45^ 

300  "  cotton,  embroidered  in  the  loom  with  silk,  and 

silk  chief  value  (G.  A.  251,  1241,  2172) 45^ 

263  **  cotton,  embroidered  (G.  A.  1245) 45^ 

177  "  gold,  silver  or  other  metal 35^ 

177  "  leather  and  metal,  if  metal  chief  value 35^ 

263  ' '  linen 45^ 

263  "  "     embroidered 45^ 

'*  mixed   materials,  see   notes  to  Sec.  4,  Act  of 

Aug.  28,  1894,  and  T.  D.  Apl.  11,  1895. 

300  "  silk,  or  silk  chief  value  (see  silk  beaded  goods).    45^ 
286            **  wholly  or  in  part  of  wool,  worsted  or  animal 

hair 50^ 

Galls,  see  "Drugs." 

494    Gambler free. 

Gamboge  gum,  see  "  Drugs." 

Game,  prepared,  see  "Birds"  and  "Meats." 

§3    Gannister,  ground  (T.  D.  8009) 20^ 

556  "  if  unground  and  crude  (T.  D.  3329) free. 

541     Garance  and  garancine  (T.  D.  5218) free. 

Garbanum  gum,  see  "  Drugs." 

140    Garden  shears 45^ 

"        seeds,  see  "Seeds." 

207     Garlic  (G.  A.  2665) 10^ 

Garnets,  see  "Precious  Stones." 

301  Garters,  silk  or  silk  chief  value  (G.  A.  2073) 50^ 

258  "         cotton  or  cotton  chief  value 40^ 

86  Gas  burners,  lava 30^ 

133       **    pipes,  cast  iron per  lb.    y%^ 

130       "        "       steel  or  wrought  iron 25^ 

87  "    retorts 20^ 

226    Geese,  dead  or  alive  (G.  A.  166) per  lb.      2^ 

226         "       dressed per  lb.      3^ 


412  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Kate  of 

I,aw,  1894.  Duty. 

19    Gelatine 25^ 

354  "        all  manufactures  of,  or  of  which  gelatine  is  the 

component  material  of  chief  value,  not  spe- 
cially provided   (see   notes  to  Sec.  4,  Act  of 

Aug.  28,  1894) 355^ 

(articles   composed   wholly   or  partly  of  gela- 
tine if  not  found  in  this  "Schedule"  under 
their  specific  names,  are  classified  under  this 
general  provision. 
Gems,  see  "Precious  Stones." 

"       specially  imported  for  schools  and  societies,  see 
"  Societies." 
Gentian  root,  see  "  Drugs." 
Geological  specimens,  see  "Societies"  and  "Specimens." 

60    Geranium  oil  (T.  D.  8651,  8992)  25^ 

158    German  silver,  albata  or  argentine,  unmanufactured. . . .   15^ 

177  "  "       articles,  manufactures,  or  wares  of,  not 

specially    provided      for,     .composed 

wholly  or  in  part   of,   whether  partly 

or  wholly  manufactured  (see  notes  to 

Section  4,  Act  of  Aug.  28,  1894) 35^ 

(articles    composed  wholly  or   partly  of 
German    silver  if    not    found  in    this 
"Schedule"  under  their  specific  names, 
are  classified  under  this   general   pro- 
vision. 

158  "  "       scrap  (T.  D.  3156) 15^ 

272     Gill  netting,  nets,  webs  and  seines,  of  flax 40^ 

Gilling  and  seine  twine,  see  "Twine." 

177     Gimlets 35^ 

354    Gimps,  beaded  (not  silk) 35^ 

263  "        cotton,  elastic  or  non-elastic  (G.  A.  2143) 45^ 

263  "        linen 45^ 

177  "        metal  or  metal  chief  value  (G.  A.  210,  1673) 35^ 

"        mixed  materials,  see  notes  to  Sec.  4,  Act  of  Aug. 
28,  1894. 
300  "        silk,  or  silk  chief  value  (see  silk  beaded  goods). .  45^ 

286  "        wholly  or  in  part  of  wool,  worsted  or  animal 

hair 50^ 

Gin,  see  "Liquors." 

59    Ginger  ale,  extract,  non-alcoholic  (T.  D.  7263) 25^ 

7  "  "     essence,  alcoholic  (T.  D.  7263), 

$2  per  gal.  and  50^ 
248  **  **     or  ginger  beer  (but  no  separate  or  additional 

duty  on  the  bottles)  (G.  A.  123,  1371,  2877) 

(see  note  to  "  Bottles  ") 20^ 

"        essence  of,  see  "  Preparations." 


EXISTING  LAWS  AND  DECISIONS.  413 

Paragraph  Rate  of 

I^aw,  1894.  Duty. 

Ginger —  Conti?tued. 
629  *'        root,  unground,  and  not  preserved  or  candied*. free. 

235  "  "     ground  or  powdered per  lb.,    3^ 

218  "  ''     preserved 30^ 

"        wine  or  cordial,  see  "  Liquors." 

Ginghams,  cotton  as  cotton  cloth  (T.  D.  1800,  G.  A.  1455). 

Ginseng  root,  see  "Drugs." 

Gins,  cotton,  see  "Agricultural  implements." 

177     Girandoles  (see  "Chandaliers  "),  metal 35^ 

113    Girders,  iron  or  steel per  lb.    y%^ 

Glass: 

93  fluted,    rolled,    or  rough   plate  glass,   not   including 

crown,  cylinder,  or  common  window  glass. 

not  above  16x24  inches  square per  sq.  ft.    }(^ 

above  16x24  and  not  above  24x30. per  sq.  ft.      i9 

all  above  24x30 per  sq .  ft.  i  J^^ 

and  fluted,  rolled,  or  rough  plate-glass,  weighing 
over  100  lbs.  per  100  sq.  feet,  shall  pay  an  addi- 
tional duty  on  the  excess  at  the  same  rates  above 
imposed.! 

Provided,  That  all  of  the  above  plate-glass, 
when  ground,  smoothed  or  otherwise  obscured, 
shall  be  subject  to  the  same  rate  of  duty  as  cast 
polished  plate-glass  unsilvered. 

94  cast  polished  plate  glass,  finished  or  unfinished  and 

unsilvered  (G.  A.  648). 

not  above  16x24  inches  square per  sq.  ft.      5^ 

above  16x24  and  not  above  24x30 per  sq.  ft.      8^ 

above  24x30  and  not  above  24x60 per  sq.  it.22yif 

all  above  24x60 per  sq.  ft.    35^ 

97  when  bent,  ground,  obscured,  frosted,  sanded, 
enameled,  beveled,  etched,  embossed,  engraved, 
flashed,  stained,  colored,  painted,  or  otherwise 
ornamented  or  decorated,  subject  to  additional 
duty  of io<fo 

*Sweepmgs  and  refuse  of  gmger  although  disintegrated  into 
minute  parts  or  slivers  is  classified  as  ginger  root  unground  and 
not  as  ground  or  powdered  ginger,  as  it  must  undergo  a  process 
of  grinding  or  otherwise  before  it  can  be  rendered  into  "ground" 
ginger  (T.  D.  5314). 

fWhere  the  weight  is  over  100  lbs.  to  the  100  sq.  feet  each  addi- 
tional pound  should  be  considered  as  the  equivalent  of  a  foot,  and 
duty  assessed  according  to  the  size  of  the  glass  (T.  D.  4532). 


414  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

Law,  1894.  Duty. 

Glass. — Continued. 

95  cast  polished  plate  glass,  silvered,  and  looking-glass 

plates*  (G.  A.  1904). 

above  144  in.  sq.  and  not  above  16x24.  -.-per  sq.  ft.      6^' 

above  16x24  and  not  above  24x30 per  sq.  ft.    lo'^ 

above  24x30  and  not  above  24x60 per  sq.  ft.    23^ 

all  above  24x60 per  sq.  ft.    i^^' 

97  cast  polished  plate  glass,  silvered,*  when  bent, 
ground,  obscured,  frosted,  sanded,  enameled, 
beveled,  etched,  embossed,  engraved,  flashed, 
stained, colored,  painted,  or  otherwise  ornamented 
or  decorated,  subject  to  additional  duty  of 10^ 

96  but  no  looking-glass  plates  or  plate  glass,  silvered, 
when  framed,  shall  pay  a  less  rate  of  duty  than 
that  imposed  upon  similar  glass  of  like  descrip- 
tion not  framed,  but  shall  pay  in  addition  thereto 
upon  such  frames  the  rate  of  duty  applicable 
thereto  when  imported  separate. 

mirrors  not  exceeding  144  square  inches,  framed 
or  not  framed,  see  "  Mirrors." 
91        unpolished  cylinder,  crown  and  common  window  glass 
(T.  D.  5543,  6404,  6784,  10106;  G.  A.  73,  982,  1153, 
1361,  1612,  2024. 

not  above  10x15  inches  square per  lb.      \f 

above  10x15  and  not  above  16x24 per  lb.  \}if 

above  16x24  and  not  above  24x30 per  lb.  i^/- 

above  24x30  and  not  above  24x36 per  lb.      2f 

all  above  24x36 per  lb.  2^^ 

97  when  bent,  ground,  obscured,  frosted,  sanded, 
enameled,  beveled,  etched,  embossed,  engraved, 
flashed,  stained,  colored,  painted,  or  otherwise 
ornamented  or  decorated,  subject  to  additional 
duty  of \o<fo 

91  Provided,  That  unpolished  cylinder,  crown,  and 

common  window  glass,  imported  in  boxes,  shall 
be  packed  50  sq.  ft.  per  box  as  nearly  as  sizes  will 
permit,  and  the  duty  shall  be  computed  thereon 
according  to  the  actual  weight  of  glassf  (T.  D. 
11089,  11099,  12027,  12046,  12054,  12079,12401,15249). 

*The  term  "  Looking  Glass  Plates  "  means  any  kind  of  silvered 
glass  used  as  looking  glasses,  although  not  in  fact  plate  glass 
(T.  D.  July  2,  1863).  Congress  has  recognized  looking-glass  plates 
to  be  a  distinct  commodity,  and  imposed  a  specific  duty  on  them 
in  paragraph  95.  They  are  consequently  not  subject  to  the  addi- 
tional duty  of  10^  provided  in  paragraph  97  for  beveled  cylinder 
glass  (G.  A.  322). 

fEntry  of  window  glass  packed  in  multiples  of  50  sq.  ft.  per- 
mitted (T.  D.  15426). 


EXISTING  LAWS  AND  DECISIONS.  415 

Paragraph  Rate  of 

lyaw,  1894.  Duty. 

Glass. —  Continued. 
92        cylinder  and  crown  glass,  polished  (G.  A.  73), 

not  above  16x24  inches  square per  sq.  ft.  lYzf 

above  16x24  and  not  above  24x30 per  sq.  ft.      4^^ 

above  24x30  and  not  above  24x60 per  sq.  ft.    15^ 

all  above  24x60 per  sq.  ft.    20^ 

97  when    bent,    ground,    obscured,    frosted,   sanded, 

enameled,  beveled,  etched,  embossed,  engraved, 
flashed,  stained,  colored,  painted  or  otherwise 
ornamented,  or   decorated   subject  to   additional 

duty  of  (G.  A.  2760) 10^ 

Glass,  Manufactures  of,  viz: 

89        all  articles  of  glass,  cut,  engraved,  painted,  colored, 

printed,  stained,  decorated,  silvered,  or  gilded,  not 

including    plate    glass    silvered,    or    looking    glass 

plates  (see  notes  to  Sec.  4,  Act  of  Aug.  28,  1894),  (G. 

A.  2324) 40^ 

102        plain  glassware,  other  than  bottle  glassware  (G.  A. 

2876,  2922) 35^ 

88        plain  green  and  colored,  molded  or  pressed,  and  flint 

and  lime  (bottle)  glassware* 40^ 

88  molded  or  pressed  green,  and  colored  and  flint,  or  lime 

bottle   glassware,    not  specially  provided,   holding 

over  one  pint  (G.  A.  2781,  2922) per  lb.     'i/if 

102  all  manufactures  of  glass,  or  of  which  glass  is  the 
component  material  of  chief  value,  not  specially 
provided  for  (see  notes  to  Sec.  4,  Act  of  Aug.  28,  1894), 
(G.  A.  2200,  2876) 35^ 

(articles  made  wholly  or  partly  of  glass  if  not  found  in 
this  "Schedule"  under  their  specific  names,  are 
classified  under  the  above  general  provisions.) 

balls,  see  "Balls." 

89  Bohemian  glassware 40^ 

bottle  glassware,  see  above. 

bottles,  see  "Bottles." 
beads,  see  "Beads." 
495        broken,  and  old  glass,  which  cannot  be  cut  for  use,  and* 

fit  only  to  be  remanufactured  (T.  D.  6951,  14671) free. 

buttons,  see  "Buttons." 

carboys,  see  "Carboys." 

chemical  glassware  for  use  in  laboratory,  dutiable  as 

other  glassware, 
composition  of  glass  or  paste,  see  "  Precious  stones." 
102        chimneys  + 35^ 

*This  portion  of  paragraph  88  should  be  construed  as  if  reading 
bottle  glassware  (G.  A.  2922). 

t  Chimneys  \vith  ground  ends  not  classified  as  cut  glassware 
(T.  D.  iiooi  citing  opinion  of  Court). 


416  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

lyaw,  1894.  Duty. 

Glass,  manufactures  of. —  Co7itimied. 
decanters,  see  "Decanters." 
demijohns,  see  "Demijohns." 
496        disks  or  plates,  rough-cut  or  unwrought,  for  use  in  the 
manufacture  of  optical  instruments,  spectacles,  and 
eye-glasses,  and  suitable   only  for  such  use;    Pro- 
vided, however,  that  such  disks  exceeding  8  inches 
in  diameter  may  be  polished  sufficiently  to  enable 
the  character  of  the  glass  to  be  determined  (G.  A. 

933,  2402,  2625) free. 

same  if  cut  or  ground,  see  "  Lenses." 
loi        enamel,  fusible  (G.  A.  2317,  2319,  2537) 25^ 

89  goblets,  cut  (T.  D.  3030,  iiooi) 40^ 

102        goblets,  plain 355^ 

fruits,  flowers,  etc.,  see  "Artificial." 
jars,  see  "Bottle  glassware,"  above. 

336        jewelry  (T.  D.  5161,  G.  A.  1285) 35^ 

lenses,  see  "Lenses." 

mirrors,  not  exceeding  in  size  144  sq.  inches,  with  or 
without  frames  or  cases,  see  "Mirrors." 
•*        over  144  sq.  inches,  see  "Glass,"  above, 
old,  see  "Broken  Glass,"  above. 
98        optical   instruments,    opera   glasses,    spectacles,  eye- 
glasses and  goggles,  and  frames  for  same 40^ 

100        pebble  or  glass  lenses,  wholly  or  partly  manufactured.  35^ 
paintings  on  glass,  if  work  of  art,  see  "Art." 
plates  or  disks,  see  "  Disks,  above. 

90  porcelain  or  opal  glassware  (G.  A,  2390) 40^ 

loi        slides  for  magic  lanterns 25^ 

321        toys 25^ 

89        tumblers,  cut  (T.  D.  3030,  iiooi) 40^ 

102  "         plain 35^ 

vials,  see  "  Bottles." 

vessels,  see  "Bottle  glassware,"  above. 

173        watch  crystals  (T.  D.  5943) •. . .  25^ 

window  glass,  see  "Glass,"  above. 

102  •     windows,  stained  or  painted,  or  parts  thereof 355^ 

"  glass,  painted,  for  churches,  see  "Art." 

622     Glauber's  salts  (sulphate  of  soda) free. 

144    Glazed  sheets,  plates  and  wares,  of  metal,  glazed  or 

enameled  with  vitreous  glasses 35^ 

Glazier's  diamonds,  see  "Diamonds." 

167  "        lead : per  lb.  iX/ 

Globes,  dutiable  according  to  material  of  chief  value 

(T.  D.  9419). 
Gloria  cloth,  as  woolen  dress  goods  (T.  D.  8050,  G.  A. 
1044,  2137,  2435). 

353     Glove  cleaners,  of  hard  rubber  (T.  D.  2586) 30^ 

181        ' '      stretchers,  wood  (T.  D.  9256) 25^ 


EXISTING  LAWS  AND  DECISIONS.  417 

Paragraph  Rate  of 

I^aw,  1894.  Duty. 

Gloves: 

258        cotton,  or  cotton  chief  value  (G.  A.  546,  2144,  2956) 40^ 

cotton  and  wool,  wool  chief  value  as  wool  clothing,  see 
"Woolen  clothing." 

353        fur  (T.  D.  9672) 30^ 

275        linen 50^ 

343  leather:    *gloves  made  wholly  or  in  part  of  leather, 

whether  wholly  or  partly  manufactured,  shall  pay 
duty  at  the  following  rates,  the  lengths  stated  in 
each      case      being     the     extreme     length      when 
stretched  to  their  full  extent,  namely: 
ladies'  or  children's 

"glace"  finish. 

344  schmaschen  (of  sheep  origin). 

not  over  14  inches  long per  doz.  prs.  $1.00 

overi4  and  not  overi7  inches  long  per  doz.  prs.  $1.50 

over  17  inches  long : per  doz.  prs.  $2.00 

349  if  lined,  in  addition  to  above  rates. per  doz.  prs.  $1.00 

345  lamb  or  sheep. 

not  over  14  inches  long per  doz.  prs.  I1.75 

over  14  and  not  over  17  inches  long  per  doz.  prs.  $2.75 

over  17  inches  long per  doz.  prs.  $3.75 

349  if  lined,  in  addition  to  above  rates. per  doz.  prs.  ii.oo 

346  goat,  kid,  or  other  leather  (not  sheep  origin). 

not  over  14  inches  long per  doz.  prs.  $2.25 

overi4  and  not  over  17  inches  long  per  doz,  prs.  $3.00 

over  17  inches  long per  doz.  prs.  $4.00 

349^  if  lined,  zwafl'^zVfo;?  to  above  rates. per  doz.  prs.  |i.oo 

NOT    "glace"    finish. 

347  sheep  origin,  with  exterior  grain  surface  removed, 

by  whatever  name  known. 

not  over  17  inches  long per  doz.  prs.  $1.75 . 

over  17  inches  long per  doz.  prs.  $2.75 

349  if  lined,  f«a^^//«d?7^  to  above  rates,  per  doz.  prs.  |i.oo 

348  goat,   kid,    or  other  leather   (not  sheep  origin) 

with  exterior  grain  surface  removed,  by  what- 
ever name  known. 

not  over  14  inches  long per  doz.  prs.  $2.25 

over  i4and  not  overi7inches  long  per  doz.  prs.  I3.C0 
over  17  inches  long per  doz.  prs.  $4.00 

349  if  lined,  ^'waflfofzV^^?/ to  above  rates,  per  doz.  prs.  |;i.co 
344                men's    "glace"    finish    schmaschen 

-.^  \  (sheep) per  doz.  prs.  $3.00 

"^Q^  f  all  other  leather per  doz.  prs.  I4.00 

-,Q  C  if  lined,  iii  adddition  to  above  rates. per  doz.  prs.  $1.00 

unfinished,  or  glove  tranks,  with  or  without  the 
usual  accompanying  pieces,  shall  pay  75^  of  the 
duty  provided  for  the  gloves  in  the  fabrication  of 
which  they  are  suitable. 

*See  Section  2913,  Revised  Statutes  {supra),  as  to  the  appraise- 
ment of  kid  and  other  gloves. 


418 


U.  S.  IMPORT  DUTIES  UNDER 


Paragraph 
I,aw,  1894. 


Rate  of 
Duty. 


SO'fo 


15^ 
25^ 


Gloves. —  Continued. 
mackintosh  cloth,  as  clothing  under  "Woolens." 
mixed  materials,  see  notes  to  Sec.  4,  Act  of  Aug.  28, 
1894. 

silk,  or  silk  chief  value  (G.  A.  2144) 

taffeta,  silk  and  cotton,  silk  chief  value  (G.  A.  2144). . . 
wool,  worsted  or  animal  hair,  as  woolen  clothing  (G. 
A.  2041), 

Glucose,  or  grape  sugar 

burnt  (T.  D.  6740,  see  G.  A.  1418) 

Glue,  and  isinglass  or  fish  glue  (T.  D.  9484,  14105,  G.  A. 

338) 

"      stock,  hide  cuttings,  raw,  with  or  without  hair,  and 

all  other  glue  stock  (T.  D.  10014) free. 

Glycerine,  crude,  not  purified per  lb.      1^ 

refined  (T.  D.  6048,  6648) per  lb.      3^ 

i6yiGo2L  powder  (T.  D.  4196),  ground  bark 10^ 

Goat  hair,  unmanufactured,  see  "Wool." 
"         "     manufactures  of,  see  "Woolens." 
"        "of  common  goat,  unmanufactured  (G.  A.  1798). free. 
"      skins,  see  "Skins." 
Goats,  see  "Animals." 

Goblets,  or  tumblers,  cut  glass  (T.  D.  3030,  iiooi) 40^ 

"  "  plain  glass 35^ 

metal 35^ 

Goggles,  see  "Spectacles." 

Gold,  articles,  manufactures,  or  wares,  not  specially  pro- 
vided for,  composed  wholly  or  in  part  of, 
whether    partly  or  wholly   manufactured,    (see 

notes  to  Sec.  4,  Act  of  Aug.  28,  1894) 35^ 

(articles  composed  wholly  or  partly  of  gold  if  not 
found  in  this  "Schedule"  under  their  specific 
names  are  classified  under  this  general  provision.) 
beaters'  molds  and  gold  beaters'  skins  (T.  D.  352). free. 

bullion  (T.  D.  8619,  7996) free. 

bullions,  see  "Bullions." 

coins  (T.  D.  11907,  14575) free- 
dust  (T.  D.  7418) free. 

foil,  other  than  gold  leaf  (T.  D.  2674) 35^ 

galeries  or  ribbon  (T.  D.  4204) 35^ 

jewelry 35^ 

leaf  (T.  D.  6814) 30^ 

liquid  (T.  D.  5814) 25^ 

medals,  see  "Medals." 

ores free. 

paper  (T.  D.  8940,  G.  A.  1125) 30^ 

old,  as  bullion free. 

pens 25^ 


301 
301 


183 
16 

19 
506 

20 
20 


685 


89 
102 
177 

177 


498 

423 

449 
423 
177 
177 
336 
163 
48 


573 
308 

423 
169 


EXISTING  I.AWS  AND  DECISIONS.  419 

Paragraph  Rate  ol 

I^aw,  1894.  Duty. 

Gold — Continued. 

44        "      size  or  japan  (T.  D.  9223) 25^ 

644        "      sweepings  of  (T.  D.  7418) free^ 

"      thread,  see  "Bullions." 

173        '  *      watches  and  cases 25^ 

225^Goose  livers,  prepared  (G.  A.  2682) 20^ 

"      skins,  with  down  on,  if  not  for  millinery  purposes, 
as  fur  skins  (T.  D.  4974,  G.  A.  1434). 
263     Goring,  cotton,  or  other  vegetable  fiber,  elastic  or  non- 
elastic  ^ 45^ 

300  **        silk,  or  silk  chief  value,  elastic  or  non-elastic. . .  45^ 

286  "         wholly  or  in  part  of  wool,  worsted,  or  animal 

hair 50^ 

177     Gouges  (G.  A.  218) 35^ 

424^Grain  bags,  made  of  burlaps  (T.  D.  15202,  G.  A.  Apl.  4, 

1895) free. 

"  "      returned,  see  "United  States  products." 

Grain  imported  to  be  ground,  see  Act  of  Jan.  9,  1883. 
Grains,  not  edible  (drugs),  see  "Drugs." 
"        artificial,  see  "Artificial." 

684    Granadilla  wood,  in  the  log,  rough  or  hewn free. 

"  "      other  form,  see  specific  article  under 

"Woods." 

446     Granella  (cochineal) free. 

io5>^Granite,  unmanufactured  or  undressed per  cubic  ft.      7^ 

106  "         if  hewn,  dressed  or  polished  (T.  D.  9186,  G.  A. 

1134,  2191) 30^ 

541     Granza  (madder) free. 

183     Grape  sugar  or  glucose 15^ 

16  "  "  "       burnt  (T.  D.  6740,  see  G.  A.  1418)  50^ 

"      juice,  see  "Wines"  (T.  D.  5092). 

214    Grapes 20^ 

217  "        dried per  lb.  i>^f 

592     Graphite,  as  plumbago free. 

352  Grass  (in  its  natural  form  and  structure,  and  not  the  sep- 
arated fiber),  all  manufactures  of,  or  of  which 
such  grass  is  component  material  of  chief  value, 
not  specially  provided  for  (G.  A.  1705),  (see  notes 

to  Sec.  4,  Act  of  Aug.  28,  1894) 25^ 

277  "     fibers,  manufactures  of,  not  specially  provided  for 

(G.  A.  1037.  1062,  1 127) 35^ 

277 

558 

§3 


577 


cloth  (G.  A.  1127) 35^ 

dried,  for  decorative  purposes  (G.  A.  1755) free. 

dye4-(G.  A.  2109) 20^ 

materials,  for  hats  or  bonnets,  see  "  Hats." 

for  paper  stock free. 

pulp,  see  "  Pulp." 
seeds,  see  "  Seeds." 


420  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

I^aw,  1894.  Duty. 

Grass — Co7iti7iued. 

497        "      sisal  (T.  D.  8912) free. 

497        "      textile    grasses,   all,    or    fibrous    vegetable    sub- 
stances,   unmanufactured,    or    undressed,    not 

specially  provided  for free. 

499  Grease  and  oils,  including  cod  oil,  such  as  are  commonly 
use  in  soap  making  or  wire  drawing,  or  for 
stuffing  or  dressing  leather  and  which  are  fit 
only  for  such  uses,  not  specially  provided  for 

(G.  A.  595,  1776,  2617^,  2808) free. 

§3        "       all  not  specially  enumerated  or  provided  for  (G. 

"  A.  2081,  2331) 20^ 

568        "       enfleurage free. 

60        "       mineral  (G.  A.  235,  1836) 25^ 

645        "       wool,    including    that    known    commercially    as 
degras  or  brown  wool  grease  (T.  D.  8392;  G.  A. 

373,  736,  1951) fi'ee. 

Greenstone  as  marble,  which  see  (T.  D.  278,  8796;  G.  A. 
1002). 

455     Green  vitriol,  sulphate  of  iron,  or  copperas free. 

Grenadines,  cotton,  as  cotton  cloth  (T.  D.  2495;  G.  A.  350). 

302  "  silk 45^ 

**  wool  or  worsted,  as  woolen  dress  goods  (G. 

A.  2435). 

134    Gridirons,  cast  iron per  lb.    {-^^ 

107     Grindstones,  finished  or  unfinished  (T.  D.  310,  8313,  9080; 

G.  A.  791,  1917) 10^ 

190    Groats,  or  coarsely  ground  oats  (T.  D.  8509) 15^ 

223     Ground  beans,  or  peanuts,  (T.  D.  3240) 20^ 

Guano,  see  "  Fertilizers." 

59    Guarana  paste  (T.  D.  1889) 25^ 

218     Guava  jelly  (T.  D.  9043) 30^ 

218         "      marmalade  and  paste  (T.  D.  1762) 30^ 

Guiac  gum,  see  "  Drugs  "  (T.  D.  9557). 

326>^Guitars  or  parts  of 1^% 

321  '*        if  toys 25^ 

431  "        strings,  catgut  or  gut  cord  (G.  A.  311,  2828) free. 

326^^      "  "        other  material  (G.  A.  2463) 25^ 

369    Gum  amber,  unmanufactured  (T.  D.  8825,  G.  A.  1518). .  .free. 
**  "        manufactures  of,  see  "Amber." 

**      perdu,  as  opium. 
233        "      substitute,    burnt    starch   or   British   gum   (G.    A. 

1418) per  lb.  lYzf 

527        "      shellac  (T.  D.  6381) free. 

Gums  and  gum  resins  (drugs),  see  "Drugs." 
392>^Gunny  cloth,  and  all  similar  material  suitable  for  cover- 
ing cotton,  of  flax,  hemp,  jute,  or  jute  butts.. free. 


EXISTING  LAWS  AND  DECISIONS.  421 

Paragraph  Rate  ot 

Law,  1894.  •  Duty. 

501  (  Gunny  bags  and  gunny  cloths,  old  or  refuse,  fit  only  for 

577  i  remanufacture free. 

614    Gun   barrels   (for  shotguns),  forged,    rough-bored*   (T. 

D.  5962,  6780;  G.  A.  1709) free. 

"      blocks,  see  blocks,  under  title  "Woods." 

'*      cotton,  see  "Powders." 

*'      barrel  molds,  see  "Iron  or  Steel,"  sub  title  ingots. 

"      powder,  see  "Powders." 

331        "      wads,  of  all  descriptions 10^ 

143     Guns,    sporting,    breech-loading    shotguns    and    parts 

thereof  (T.  D.  9537) 30^ 

143        "         combination   breech-loading   shotgun    and   rifle 

(G.  A.  1956) 30^ 

142        "         muzzle-loading  shotguns  and  parts  thereof 25^ 

142        "         musket   and  sporting   rifles   and    parts   thereof 

(T.  D.  9537,  G.  A.  1633) 25^ 

Gut,  catgut,  whipgut,  or  wormgut,  see  "Catgut." 
353  Gutta  percha,  all  manufactures  of,  or  of  which  gutta 
percha  is  component  material  of  chief 
value,  not  specially  provided  for  (see 
notes  to  Sec.  4,  Act  of  Aug.  28,  1894). . .  30^ 
(articles  made  wholly  or  partly  of  gutta 
percha  if  not  found  in  this  "Schedule" 
under  their  specific  names,  are  classi- 
fied under  this  general  provision.) 

503  "  "        crude  (G.  A.  2583) free. 

362        "  "        scraps  (G.  A.  2814) 10^ 

Gypsum,  see  "Plaster  of  Paris." 

177     Hackles,  steel  or  other  metal 35^ 

Hair,  all  manufactures  of,  other  than  human  hair,  see 
"Woolens." 

504  "      badger's  (G.  A.  511) free. 

"      of  alpaca,  goat,  or  other /z/^^  animals,  see  "Wool." 

353        "      braids,  human  hair,  or  human  hair  chief  value 30^ 

"  bristles,  see  "Bristles." 

"  calfs',  see  "  Horse  hair,"  below. 

"  camel's,  see  "Wool." 

"  cattle,  see  "Horse  hair,"  below. 

333  "      cloth,  known  as  crinoline  cloth per  sq.  yd.      6f 

334  "  "  "         "  hair  seating persq.yd.    2of 

"  crimpers,  dutiable  according  to  material  of  chief 

value  (G.  A.  2339). 

♦Shotgun  barrels  not  forged,  although  rough-bored  (G.  A.  808), 
and  those  forged  and  rough-bored,  but  having  the  outside  fin- 
ished (G.  A.  1383),  cannot  be  classified  as  "forged,  rough-bored," 
but  classified  as  "parts  of  guns." 


422 


U.  S.  IMPORT  DUTIES  UNDER 


Paragraph 
Law,  1894. 


Rate  of 
Duty. 


Hair —  Continued, 


332,'/^ 


curled,  suitable  for  beds  or  mattresses,  not  spec- 
ially provided  for 10^ 

curlers,  metal  and  leather,  if  leather  chief  value 

(G.  A.  924) 30^ 

* '        if  metal  chief  value 35^ 

goat,  common  goat  (G.  A.  1798),  see  "Wool." 
hogs,  if  not  bristles  and  not  curled  for  beds  or  mat- 
tresses  free. 

horse,  cattle,  or  other  animals,  cleaned  or  un- 
cleaned,  drawn  or  undrawn,  but  unmanufac- 
tured, not  specially  provided  for  (G.  A.  511,  2867). free. 

horse,  dyed  (G.  A.  1639) 20^ 

human,  raw,  uncleaned,  and  not  drawn  (G.  A.  2216). free. 
"       if  clean  or  drawn,  but  not  manufactured 

T.  D.9441) 20^ 

"        cleaned  or  drawn,  and  curled  (G.  A.  1027).  20^ 
"        all  manufactures  of,  or  of  which   human 
hair  is  component  material  of  chief  value, 
not  specially  provided  for  (see  notes  to 
Sec.  4,  Act  of  Aug.  28,  1894)  (T.  D.  1539).  30^ 

oils,  and  other  toilet  preparations  for  the  hair 40^ 

pins,  see  "Pins." 

pencils  (T.  D.  3794,  G.  A.  1053) 35^ 

seating  or  cloth per  sq.  yd.    lof 

wigs,  human  (T.  D.  1366,  1539) 30^ 

yak  (T.  D.  4952),  see  "  Horse  hair,"  above. 
Hair-wood,  see  "Wood." 

Halter  chains 30^ 

"      rings 35^ 

Hamburg  edgings,  cotton  or  linen 50^ 

"        net 50^ 

Hames,  if  wood  chief  value 25^ 

Hammer  felt,  in  the  piece,  for  pianos  (T.  D.  4827),  as 
wool  manufactures,  see  "Woolens." 
"        molds,  see  "Iron  or  Steel,"  sub-title  ingots. 

129     Hammers,  blacksmiths',  iron  or  steel per  lb.  lyif 

326K  "  tuning 25^ 

177  "         all  others  (T.  D.  6259) 35^ 

277     Hammocks,  hemp  and  sisal  grass  (G.  A.  1126) 35^ 

225^Hams  and  Bacon 20^ 

311     Handbills,  engraved  or  printed  (T.  D.  3941) 25^ 

"  lithographed,  see  "Lithographs." 


353 


177 


504 


504 


504 
332 

332 
353 


61 

314 
334 
353 


137 
177 
276 
276 
181 


EXISTING  LAWS  AND  DECISIONS.  423 

Paragraph  Rate  of 

Law,  1894.  Duty. 

276     Handkerchiefs,*   embroidered,   linen   or  cotton   (G.  A. 

1783,  2301,  2573,  Apl.  20,  1895) 50^ 

258  "  hemmed,     cotton     or      linen    (T.    D. 

13403,  G.  A.  613) 40^ 

258  "  hemstitched 40% 

258  ''  cotton  or  linen  (T.  D.  8606,  G.  A.  100).  40^ 

258  "  lace,  cotton  or  linen  (G.  A.  2133) 40^ 

301  "  silk,  or  silk  chief  value 50^ 

Hand  mirrors,  see  "Mirrors." 
673     Handle-bolts free. 

Handles  for  umbrellas,  see  "Umbrellas." 
329     Hare's  hair  (T.  D.  9862),  hatter's  fur  not  on  the  skin 20^ 

Hare's  skins,  see  "  Fur  skins." 

22534'Hares,  German,  in  vinegar  (T.  D.  7244) 20^ 

321     Harmonicas,  toy  (T.  D.  12767,  15597) 25^ 

326>^  "  not  toys  (T.  D.  12748,  12767) 25^ 

353     Harness,  if  leather  chief  value  (G.  A.  1681) 30^ 

177  "        if  metal  chief  value  (G.  A.  1681) 35^ 

"        used  in  immigrating,  see  "Animals." 

326^  Harps  and  parts  of 25^ 

431  "      strings,  cat  gut  or  gut  cord  (G.  A.  311,  2828) free. 

326^^      "  "      other  material  (G.  A.  2463) 25^ 

Harrows,  tooth  and  disk,  see  "Agricultural  implements." 
59     Hartshorn,  spirits  of  ammonia 25^ 

Harvesters,  see  "Agricultural  implements." 

Hassocks,  see  "Carpets." 
177     Hatchets 35^ 

Hats,  Bonnets  and  Hoods: 

352        chip,  or  chip  chief  value  (G.  A.  952). . : 25^ 

258        cotton,  or  other  vegetable  fiber,  except  linen,  or  either 

chief  value  (G.  A.  996,  2970) 40^ 

335        felted  fur  (T.  D.  6487) 40^ 

335        fur,  or  fur  chief  value,  wholly  or  partially  manufactured 

(T.  D.  6487) 40^ 

352  grass  (natural  state),  or  same  chief  value 25^ 

258  "     pith  of  (G.  A.  996) 40^ 

353  leather,  or  leather  chief  value 30^ 

275        linen 50^ 

352        palm  leaf,  or  same  chief  value 25^ 

301        silk,  or  silk  chief  value  (G.  A.  340,  440,  1012,  2224) 50^ 

352        straw  (natural  state),  or  same  chief  value  (G.  A.  625, 

1490,2784) 25^ 

352        whalebone,  or  same  chief  value 25^ 

179        willow,  or  same  chief  value 25^ 

wool   or  animal   hair,   see   hats   of  wool,  under  title 

"Woolens." 

*  Handkerchiefs   in  the   piece   readily  separable,  classified   as 
handkerchiefs  (G.  A.  1437,  1995). 


424  U.  S.  IMPORT  DUTIES   UNDER 

Paragraph  Rate  ol 

I,aw,  1894.  Duty. 

materials  for  Hats,  Bonnets  and  Hoods: 

264        bodies,  cotton  (T.  D.  Mch.  5,  1895) 35^ 

335  "       fur,  or  felted  fur 40^ 

bodies,  wool,  as  partly   made   clothing,  see  clothing, 
under  title  "Woolens." 
417        braids,  plaits,   laces,   and  similar  manufactures,  suit- 
able for  making  or  ornamenting  hats,  bonnets  and 
hoods, 
straw,  chip,  grass,  palm  leaf,  willow,  osier,  or  rattan 

(G.  A.  952,  653,  2286,  2421,  T.  D.  15625) free. 

other  materials,  see  specific  article, 
crowns,  wool,  as  wool  manufactures  (G.  A.  2129)    see 
"Woolens." 

352  forms,  straw  (natural  state),  (G.  A.  1168,  1779) 25^ 

353  leather  sweat  bands  (G.  A.  2904) 30^ 

177        ornaments,  if  not  jewelry,  metal  chief  value  (T.  D.  6245).  35^ 
624        sparterre  suitable  for  hats,  &c.  (T.  D.  3199,  G.  A.  796). free. 

wire,  see  "  Wire." 

329     Hatters' furs,  not  on  the  skin  (T.  D.  9862,  10096) 20^ 

493  "  "     plucked  coney  skins  (T.  D.  10854, 14768,  G. 

A.  396) free. 

492  *'  "     dressed  fur  pieces,  suitable  only  for  use  in 

the  manufacture  of  hatters'  furs free. 

134  "        irons,  cast-iron per  lb.    ^^^ 

"        plush,  see  "  Plushes." 

326)^ Hautboys,  mus.  inst 25^ 

Hawaiian  Islands,  products  of,  such  as  specified  in  the 
Act  of  Aug.  15, 1876  (see  par.  i82>^.  Act  Aug.  28, 1894).. free. 

199     Hay per  ton  I2.00 

177       '•    knives 35^ 

Hazel  nuts,  as  filberts  (G.  A.  175). 

Heading  blocks,  see  Blocks,  under  title  "Woods." 

673  "        bolts free. 

Headings,  see  Headings  under  title  "Wood." 

258     Head  nets,  cotton  and  rubber 40^ 

275        "        "      linen 50^ 

301        "         "      silk  and  rubber  (T.  D.  2337;  G.  A.  2564) 50^ 

286        "         "      wholly  or  in  part  of  wool,  worsted  or  animal 

hair 50^ 

140     Hedge  shears, 45^ 

Hellebore  root,  see  "  Drugs." 
386     Hemlock  seed  and  leaf  and  bark,  crude,  (T.  D.  5892). .'.  .free. 

i6]4.  same,  otherwise  than  crude 10^ 

18  "         bark,  extract  of 10^ 

*'         lumber,  see  "Wood." 

497     Hemp,  not  hackled,  (T.  D.  7627,  10026) free. 

266        "        hackled,    known    as    "dressed    line,"    (G.     A. 

1746) per  lb.      if' 


EXISTING  LAWS  AND  DECISIONS.  425 

Paragraph  Rate  ot 

Law,  1894.  Duty, 

Hemp —  Continued. 
277        "        manufactures  of,  or  of  which  hemp  is  the  com- 
ponent  material   of  chief  value,  not  specially 
provided   for  (see   notes  to   Section  4,  Act  of 

Aug.  28,  1894) 35^ 

(articles  made  wholly  or  partly  of  hemp,  if  not 
found  in  this  "Schedule"  under  their  specific 
names,  are  classified  under  this  general  pro- 
vision.) 

611         "        seed free. 

31         "  "    oil per  gal.    lof 

497        "        tow  of  (T.  D.  7252;  G.  A.  813) free. 

497        "        waste  (T.  D.  9381) free. 

"        for  vessels,  see  "  Vessels." 
Henbane  leaf  or  hyoscyamous,  see  "Drugs." 

i6>^Henna  leaves,  ground,  (T.  D.  9956) 10^ 

Herbs,  not  edible,  (drugs)  (T.  D.  9863)  see  "  Drugs." 

34     Herring  oil,  of  foreign  fisheries 25^ 

568  "         "     of  American  fisheries free. 

Herrings,  see  "Fish." 
424i^Hessians  and  Hessian  cloth,  as  burlaps  (T.  D.  15499) free. 

506  Hide  cuttings,  raw,  with  or  without  hair,  and  all  other 

glue  stock  (T.  D.  2623,  10014) free. 

507  "      rope  (T.  D.  4751) free. 

505     Hides,  raw  or  uncured,  whether  dry,  salted  or  pickled 

(T.  D.  3720) free. 

"        tanned,  see  "  Leather." 

"        of  neat  cattle,  when  prohibited  see  pars.  17  and  18, 
Act  Aug.  28,  1894. 
131     Hinges  finished,  or  hinge  blanks,  iron  or  steel. .  .per  lb.  i>^^ 

177  "        any  other  metal 35^ 

611     Hoarhoundseed free. 

146     Hob-nails,  wrought  iron  or  steel 30^ 

177     Hods,  coal,  metal  (see  "  Hollow  ware  ").. 35^ 

177     Hoes,  steel  or  iron 35^ 

Hogs,  see  "Animals." 
Hogs'  hair,  see  "Hair." 

180    Hogsheads,  as  casks,  empty 20^ 

Hollands,  cotton,  as  cotton  cloth  (G.  A.  67,  208,  1144). 

277  "  linen 35^ 

136    Hollow  ware,  cast  iron,  coated,  glazed  or  tinned*. per  lb.      if 
134  "  "     not  coated,  glazed  or  tinned,  as  cartings, 

per  lb.  tV 
144  "  "  if  enameled  or  glazed  with  vitreous  glasses.  35^ 
353  "  "of  wood  or  other  pulp  (T.  D.  9644) 30^ 

*Hollow-ware  is  a  trade  name  given  only  to  hollow,  cast-iron 
kitchen  utensils  (T.  D.  8527,  G.  A.  105);  Sheet-iron  articles  not 
hollow-ware  (T.  D.  6396). 

vii 


426  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

Law,  1894.  Dnty. 

508  Hones  and  whetstones  (T.  D.  8786) free. 

200  Honey per  gall.     io<^ 

Hoods,  see  "Hats." 

177     Hoof  pads,  metal  chief  value  (T.  D.  6994) 35^ 

509  Hoofs,  unmanufactured free. 

177     Hooks,  fish,  on  silk  gimp  (T.  D.  5587) 35<^ 

177  **  "     with  artificial  bait  (T.  D.  7013) 35^ 

177  "        and  eyes,  brass  or  other  metal 35^ 

177  "        reaping 35^ 

Hoop  iron  or  steel,  see  "  Iron  and  Steel." 

"      timber  and  hoops,  see  "Wood." 
Hoops,  barrel,  iron,  cut  to  specific  lengths,  see  '*  Iron." 
673     Hop  poles,  (T.  D.  5105) free. 

510  "     roots  for  cultivation free. 

470        "     waste  or  luquline  (G.  A.  2102) free. 

201  Hops per  lb.      8^^ 

352     Horn,  all  manufaitures  of,  or  of  which  horn  is  compo- 
nent material  of  chief  value,  not  specially  provided 

for  (see  notes  to  Sec.  4,  Act  of  Aug.  28, 1894)  (T.  D.  9993, 

G.  A.  1354,  1737) 25^ 

(articles  made  wholly  or  partly  of  horn,  if  not  found  in 

in  this  "schedule"  under  their  specific  names,  are 

classified  under  this  general  provision.) 

511  Horns,  and   parts   of,  unmanufactured,  including   horn 

strips  and  tips*  (T.  D.  9292) free. 

511  "        pith  of  (T.  D.  4786) free. 

326^       "        boat  and  post  (T.  D.  5217),  metal 255^ 

326^       '  *        musical  instruments 255^ 

321  "        if  toys 255^ 

177     Horse  clippers 35^ 

"      hair,  see  "  Hair." 

"      rakes,  see  "Agricultural  Implements." 

146  "      shoe  nails,  wrought  iron  or  steel  (G.  A.  1622) 30^ 

148  "      shoes,  wrought  iron  or  steel 25^ 

"      shoe  bar  iron  (T.  D.  1587),  see  "Iron." 
140         *  *      shears 45^ 

Horses,  see  "Animals. 

353     Hose,  India  rubber,  if  hard  rubber 30^ 

353         "      leather 30^ 

273)^      '*      linen  hydraulic,  of  flax,  hemp  or  jute 40^ 

Hosiery,  see  specific  article. 

Household  effects,  see  "  Effects." 

Hubs  for  wheels,  see  hubs  under  title  "  Woods." 
277     Huckabacks,  linen 35^ 

*Pieces  of  horn,  polished,  with  a  hole  at  each  end,  and  the  ends 
partially  rounded  and  ready  for  use,  are  commercially  known  as 
horn  strips  (T.  D.  9879,  citing  Borgfeldt  vs.  Ehrardt,  Circuit  Court, 
41  Fed.  Rep.  102).  Horn  tips  for  handles,  sawed  and  stained,  as 
horn  tips  (G.  A.  1177,  1398). 


EXISTING  LAWS  AND  DECISIONS.  427 

Paragraph  Rate  ot 

Law,  1894.  Duty. 

558     Hulls,  oat  (G.  A.  2770,  2793) free. 

611     Hyacinth  bulbs free. 

12     Hydrate  chloral 255^ 

595  '*        of  or  caustic  potash,  including  refined  in  sticks 

or  rolls free. 

65  "        of  soda  or  caustic  soda  (T.  D.  4066,  4118).  .per  lb.    >^^ 

2731^ Hydraulic  hose,  flax,  hemp  or  jute 40^ 

"  lime,  as  cement  (T.  D.  3517),  see  "  Cement." 

55     Hydriodate  of  potash per  lb.    25^ 

177     Hydrometers,  if  metal  chief  value 35^ 

102  "  if  glass  chief  value  (G.  A.  941,  1228) 35^ 

Hyoscyamus,  or  hen-bane  leaf,  see  "  Drugs." 

59  "  extract  of  (G.  A.  560) 25^ 

60  Hyposulphate  of  soda 25^ 

I 

512     Ice free. 

69     Iceland  moss 10^ 

Immigrants'  effects,  see  "Effects"  and  "Animals." 

§3     Immortelles,  bleached  (T.  D.  7370) 20^ 

§3  "  dyed  (G.  A.  2109,  March  25,  1895) 20^ 

558  "  dried  (G.  A.  1755) free. 

Implements  of  trade  of  persons  arriving  in  the  United 
States,  see  "Effects." 

§3     Incense  powder  (G.  A.  10) 20^ 

21     India  ink  (T.  D.  7714) 25^ 

684     India  malacca  joints,  not  further  manufactured  than  cut 
into  suitable  length  for  the  manufactures  into  which 

they  are  intended  to  be  converted free. 

Indian  corn  and  meal,  see  "  Corn." 
541  "       madder,  ground  or  prepared,  and  all  extracts  of 

(T.  D.  5218) free. 

"  red,  see  "  Paints." 
582  Indians,  peltries  of  and  other  usual  goods  and  effects  of 
Indians  passing  and  repassing  the  boundary  line  of 
the  United  States,  under  such  regulations  as  the  Sec- 
retary of  the  Treasury  may  prescribe:  Provided,  That 
this  exemption  shall  not  apply  to  goods  in  bales  or 
other  packages  unusual  among  Indians* free. 

*i.  Indians  passing  and  repassing  the  frontier  can  bring  their 
personal  and  household  effects  with  them  free  of  duty  (T.  D.  8249, 
12878,  13125). 

2.  Beadwork,  and  baskets  (even  in  large  bundles)  the  manufac- 
ture of  an  Indian  and  his  family,  are  entitled  to  free  entry,  but 
articles  purchased  by  an  Indian  and  imported  for  sale  is  liable  to 
duty  (T.  D.  3450,  5368,  8249,  8529,  G.  A.  2592). 

3.  The  privilege  of  free  entry  of  peltries  or  furs  extends  only 
to  the  Indians  who  actually  took  ormanufacticred  Xho^  furs.  The 
quantity  admitted  is  therefore  limited  to  what  may  fairly  be  pre- 


428  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  oi 

Ivaw,  1894.  Duty. 

India  rubber. 

352  all  manufactures  of  India  rubber,  7iot  vulcanized  or  of 

which  such  India  rubber  is  component  material  of 
chief  value,  not  specially  provided  for  (see  notes  to 
Section  4,  Act  of  Aug.  28,  1894),  (G.  A.  1691,  1952) —  25^ 
(articles  made  wholly  or  partly  of  India  rubber,  not 
vulcanized,  if  not  found  in  this  "Schedule"  under 
their  specific  names,  are  classified  under  this  general 
provision.) 
264        mixed  with  cotton,  cotton  chief  value,  not  otherwise 

provided  for 35^ 

302             "        "      silk,  silk   chief   value,  not  otherwise  pro- 
vided for 45^ 

**  "  wool  or  animal  hair,  if  wool  or  animal  hair 
chief  value,  not  otherwise  provided  for, 
see  "Woolens." 

353  vulcanized,  known  as  hard  rubber,  all  manufactures, 

or    of    which  the  same  is    component  material  of 
chief   value,  not   specially  provided  for  (see  notes 

to  Section  4,  Act  of  Aug.  28,  1894) 30^ 

(articles  made  wholly  or  partly  of  India  rubber,  vtilcan- 
ized,  if  not  found  in  this  "Schedule"  under  their 
specific    names,    are   classified    under  this    general 
provision.) 
§3        cement  (G.  A.  1963) 20^ 

513        crude  (T.  D.  6067) free. 

513        in  sheets  or  cakes  (T.  D.  3718) free. 

513        milk  of free. 

513        old  scrap  or  refuse,  which  has  been  worn  out  by  use 

and  is  fit  only  for  remanufacture  (G.  A.  97) free. 

513        shoes,  old  (G.  A.  97) free. 

513        springs,  old,  car  (G.  A.  97) free. 

§3       substitute  (G.  A.  2751) 20^ 

513  waste  (T.  D.  6067,  G.  A.  97,  1636) free. 

514  Indigo  (T.  D.  8312) free. 

514  "       carmines free. 

514  "       extracts  or  pastes  of  (G.  A.  1350) free. 

514         "        in  powder  or  cubes  (T.  D.  3592) free. 

514  Indigotine,  as  carmined  indigo,  powdered  (T.  D.  3953).  .free. 

Notes  to  Paragraph  ^^2—Coniifiued. 

sumed  to  have  been  taken  or  manufactured  by  the  Indian  or 
Indians  bringing  the  article  into  the  United  States  (T.  D.  2315, 
14576). 

4.  Where  an  Indian  village  is  situated  upon  the  boundary  line 
of  Canada  and  the  United  States,  the  Indians  are  not  allowed  to 
trade  and  exchange  property  across  the  line  without  payment  of 
duty  (T.  D.  7743),  and  horses  cannot  be  admitted  free  even  for 
personal  use  (T.  D.  2191,  13125). 


EXISTING  LAWS  AND  DECISIONS.  429 

Paragraph  Rate  of 

Law,  1894.  Duty. 

353     Indurated  fiber  wares 30  ^ 

Infusions,  see  "Preparations." 

Ingots,  see  respective  material.  _ 

21     Ink,  ink  powders  and  printer's  ink,  and  all  other  ink 

not  specially  provided  for  (T.  D.  8923) 25^ 

21  "      India  (T.  D.  7714) 25^ 

Inkstands,  according  to  material  of  chief  value. 

i6>^Insect  powder,  (T.  D.  6161) 10^ 

Insects,  dried,  (drugs)  see  "Drugs." 

302     Insertings,  silk  (G.  A.  2723,  2840,  3009) 45% 

"  other,  according  to  material. 

Institutions,    articles    specially  imported    for,  see  "So- 
cieties." 
Instruments,  musical,  see  "Musical  Instruments." 

98  "  optical  and  frames  for 40^ 

"  personal  effects,  see  "Effects." 

"  specially  imported  for  schools  or  societies 

see  "Societies." 
"              philosophical,     according    to    material   of 
chief  value. 
Insulators,  according  to  material  (T.  D.  6699). 
Integuments  of  animals,  see  "Bladders." 
Inventions,  models  of,  see  "Models." 
55     Iodide  and  iodate  of  potash per  lb.    25^ 

515  Iodine,  crude  and  resublimed free. 

60  "        salts  of,  not  otherwise  provided  for 25^ 

22  Iodoform per  lb.  |i.oo 

516  Ipecac free. 

517  Iridium free. 

Iris  root,  or  orris  root,  see  "  Drugs." 

Iron  or  steel  and  manufacturers  of.* 

60        acetate  of  iron 25  ^ 

alloys,  see  ingots  below. 

126        anchors  or  parts  thereof,  iron  or  steel per  lb.  i^^i^ 

134        andirons,  cast  iron per  lb.    j^f 

113        angles,  iron  or  steel  (T.  D.  8634) per  lb.    j^^ 

General  Provisions  to  Iron  or  Steel. 

*Par.  125.  No  allowance  or  reduction  of  duties  for  partial  loss 
or  damage  in  consequence  of  rust  or  of  discoloration  shall  be 
made  upon  any  description  of  iron  or  steel,  or  upon  any  article 
wholly  or  partly  manufactured  of  iron  or  steel,  (T.  D.  7296,  7926, 
8272). 

Iron  in  all  forms  more  advanced  than  pig  iron  and  less  finished 
than  iron  in  bars,  except  castings  pays  1%^  per  lb.  (par.  iii). 

Steel  in  all  forms  and  shapes,  not  specially  provided  for,   du  ti  j- 
able  under  paragraph  122.     (See  ingots  &c.)     Standard  gauge    fo 
imported  sheet  and  plate  iron  prescribed  by  Act  of  March  3,  18  93  * 
(supra.) 


430  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rateol 

Law,  1894.  Duty. 

Iron  or  steel  and  manufactures  of. —  Continued. 
128        anvils,  iron  or  steel,  or  of  iron  and  steel  combined,  by 
whatever  process   made,  or  in   whatever  stage  of 

manufacture  (G.  A.  2928) per  lb.  \)^f 

127  axles,  or  parts  thereof,  axle-bars,  axle-blanks,  or  forg- 
ing for  axles,  iron  or  steel,  without  reference  to  the 
stage   or  state   of  manufacture  (T.  D.  5310,    G.  A. 

2220) per  lb.  lYz^' 

Provided,  That  when  iron  or  steel  axles  are  im- 
ported fitted  in  wheels,  or  parts  of  wheels,  of  iron  or 
steel,  they  shall  be  dutiable  at  the  same  rate  as  the 
wheels  in  which  they  are  fitted, 
band,  see  hoop  iron,  below. 
112        bar  iron,  rolled  or  hammered,  viz. 

fiats,  not  less  than  i  inch  wide  nor  less  than  y%  inch 

thick per  lb.    ^^f 

"      less   than    i    inch    wide    or   less  than    j4  inch 

thick per  lb.     iV 

112  round,  not  less  than  ^  inch  in  diameter. . : .  .per  lb.    J'jjf 

"       less  than  ^  inch  and  not  less  than  -^^  inch  in 

diameter per  lb.    j%0 

111  round,  in  coils  or  rods,  less  than  y'^  inch  in  diameter 

(T.  D.  5910) per  lb.    ,%^ 

112  square,  not  less  than  ^  inch  square .j., . .  .per  lb.    j%f 

"       less  than  3^  inch  square per  lb.    j%f 

ill  bars  or  shapes  of  rolled  iron,  not  specially  provided 

for per  lb.    j%^ 

III  Provided,  That  all  iron  in  slabs,  blooms,  loops,  or 

other  forms  less  finished  than  iron  in  bars,  and  more 
advanced  than  pig  iron,  except  castings,  shall   be 

subject  to  a  duty  of per  lb.    j%f 

III  Provided   further,    that    all    iron    bars,    blooms, 

billets,  or  sizes  or  shapes  of  any  kind,  in  the  manu- 
facture of  which  charcoal  is  used  as  fuel,  shall  be 
subject  to.  a  duty  of  (T.  D.  8153,  8701,  9358;  G.  A. 

2345) per  ton  $12.00 

bars,  axle,  see  axles,  above. 

bars,  steel,  see  ingots,  below. 

bars  for  railways,  see  railway  bars,  below. 

113  beams,  and  deck  and  bulb  beams,  iron  or  steel  (G.  A. 

1936) • per  lb.    j%^ 

177        bedscrews,  iron  or  steel  (T.  D.  2465) 2)5% 

billets,  steel,  see  ingots,  below, 
blanks,  axle,  see  axle,  above. 

"       for  wheels,  see  wheels,  below, 
blooms,  steel,  see  ingots  and  wheels,  below, 
blooms,  iron,  see  proviso  to  bar  iron,  above. 


EXISTING  LAWS  AND  DECISIONS.  431 

Paragraph  Rate  of 

Law,  1894.  Duty. 

Iron  or  steel  and  manufactures  oi.  — Continued. 
114        boiler  or  other  plate  iron  or  steel,  except  saw  plates, 
not  thinner  than  No.  10  wire  gauge,  sheared  or  un- 
sheared,  and  skelp  iron  or  steel  sheared  or  rolled      — 
in  grooves, 

valued  at  \f  per  lb.  or  less per  lb.    ^^f 

valued  above  jf  and  not  above  ij!^,<* per  lb.    -f-^f 

valued  above  lYzf  and  not  above  4^ 30^ 

valued  above  4^ 25^ 

Provided,  That  all  plate  iron  or  steel  thinner  than 
No.  10  wire  gauge  shall  pay  duty  as   iron   or  steel 
sheets, 
(see  proviso  to  sheet  iron  and  steel,  below). 

130  boiler  tubes,  pipes,   flues  or  stays,  wrought  iron  or 

steel  (T.  D.  6186,  13647) 25^ 

131  bolts,  with  or  without  threads  or  nuts,  or  bolt  blanks, 

iron  or  steel  (G.  A.  1483) per  lb.  i>^^ 

blanks,  axle,  see  axle,  above. 

149        brads 25^ 

113        building  forms  and  other  structural  shapes,  iron  or 
steel,  whether  plain  or  punched  or  fitted  for  use, 

T.  D.  7617,  7773 ;  G.  A.  1484,  1936) per  lb.    i^f 

butts,  see  hinges,  below, 
cables,  see  chains,  below. 

132  card  clothing,  manufactured  from  tempered  steel  wire, 

(T.  D.  8973,  5800,  G.  A.  1479).. per  sq.  ft.    40,*^ 
132  "  "        all  other  (T.  D.  5800) per  sq.  ft.    2of 

134  castings  of  iron*  not  specially  provided  for  (see  Hol- 

low ware,  below)  (T.  D.  5939,  6001,  G.  A.  536,  987, 
1471) per  lb.    ^(<^ 

135  castings  of  malleable  iron,  not  specially  provided  for 

(T.D.  6774) tV 

castings  of  steel,  see  ingots,  below. 
137        chain  or  chains  of  all  kinds,  iron  or  steel  (T.  D.  8740, 

9969,  G.  A.  384,  385) 30^ 

336        chains,  if  jewelry  (G.  A.  384) 35^ 

charcoal  iron,  see  proviso  to  bar  iron,  above. 
113        channels,  car  truck   and  other,  iron  or  steel  (T.  D. 

9864) per  lb.    tV^' 

438        chromate  of  iron,  or  chromic  ore free. 

no        clippings  of  iron  or  steel,  if  scrap per  ton  $4.00 

coated,  see  provisos  to  sheet  iron,  below. 
113        columns,  or  parts,    or  sections   of  columns,    iron   or 

steel per  lb.    r^' 

*When  a  product  of  the  foundary  has  been  finished,  or  fitted 
by  a  machinist  into  an  implement,  machine,  or  part  of  a  machine, 
it  is  no  longer  known  as  a  casting,  but  enters  into  another  class  of 
manufacture  of  iron  (G.  A.  1410). 


432  U.  S.  IMPORT   DUTlEvS  UNDER 

Paragraph  Rate  of 

Ivaw,  1894.  Dutv. 

Iron  and  steel  and  manufactures  of. —  Continued. 
459        cotton  ties  of  iron  or  steel,  cut  to  lengths,  punched  or 
not   punched,  with   or  without   buckles,   for   baling 

cotton  (G.  A.  2848) free. 

corrugated  or  crimped,  see  sheet  iron,  below. 

crank  shafts  and  crank  pins,  steel,  see  ingots,  below. 

129  crowbars,  iron  or  steel per  lb.  i %<^' 

cutlery,  see  the  specific  article. 

die  blocks  or  blanks,  steel,  see  ingots,  below. 
144        enameled   or  glazed,    viz:   sheets,    plates  and  wares, 

enameled  or  glazed,  with  vitreous  glasses  (G.  A.  898)  35^ 

fence  wire  rods,  see  wire  rods, 
no        ferro-manganese  and  ferro-silicon  (T.  D.  1991)  per  ton. $4. 00 

files,  see  "  Files." 

no        filings,  as  scrap per  ton  $4.00 

152        fish  plates  or  splice  bars  for  railways,  iron  or  steel   . . .   25^ 

flats,  iron,  see  bar  iron,  above. 

130  flues,  wrought  iron  or  steel  (T.  D.  13647) 25^ 

126        forgings  of  iron  or  steel,  or  of  combined  iron  and  steel, 

for  vessels,  steam  engines  and  locomotives,  or  parts 
thereof,  (G.  A.  2387) per  lb.  if^^^ 

115  forgings  of  iron  or  steel,  or  forged  iron  and  steel  com- 

bined, of  whatever  shape,  or  in  whatever  stage  of 
manufacture,  not  specially  provided  for  (G.  A.  218, 

241) per  lb.  lyi^ 

Provided,  That   no   forgings  of  iron   or  steel,  or 
forgings  of  iron  and   steel  combined,  by  whatever 

process  made,  shall  pay  less  than 35^ 

galvanized,  see  proviso  to  ''Sheet  Iron,"  below. j 

113        girders,  iron  or  steel x^^f 

glanced,  see  "Sheet  Iron,"  below, 
glazed  or  enameled,  see  "Enameled,"  above, 
gun  barrel  molds,  not  in  bars,  steel,  see  "  Ingots,"  be- 
low, 
hammer  molds  or  swaged   steel,  see  "  Ingots,"  below, 
hammered  iron,  see  "Bar  Iron,"  above. 

129        hammers,  blacksmiths',  iron  or  steel per  lb.  lyif 

177  "  other  than  blacksmiths',  iron  or  steel 35^ 

134        hatters'  irons,  cast  iron per  lb.    jV^' 

131  hinges,  finished,  or  hinge  blanks,  iron  or  steel. per  lb.  i>^f 
136        hollow  ware,  cast,  coated,  glazed  or  tinned,  (see  foot 

note  page  425) per  lb.      2,^ 

"  "      other,  see  "Castings,"  above. 

"  "      if  enameled,  see  "  Manfs.,  below. 

116  hoop,  band,  or  scroll  iron  or  steel,  except  as  otherwise 

provided  for , 30^ 

see  proviso  to  "Sheets  of  Iron  or  Steel,"  below. 


EXISTING  LAWS  AND  DECISIONS.  433 

Paragraph  Rate  of 

Law,  1894.  Duty. 

Iron  or  steel  and  manufactures  of. —  Continued. 
122        ingots,  &c.,  viz:  steel  ingots,  cogged  ingots,  blooms, 
and  slabs,  by  whatever  process  made;  die  blocks  or 
blanks;  billets   and   bars   and  tapered   or  bevelled 
bars;    steamer,    crank,    and   other  shafts;    shafting; 
wrist  or  crank  pins;  connecting-rods  and  piston-rods; 
pressed,  sheared,  or  stamped   shapes;   saw  plates, 
wholly  or  partially  manufactured;  hammer  molds  or 
swaged  steel;  gun-barrel  molds  not  in  bars;  alloys 
used  as  substitutes  for  steel  in  the  manufacture  of 
tools;  all  descriptions  and  shapes  of  dry  sand,  loam, 
or  iron-molded  steel  castings,  sheets  and  plates  not 
specially  provided  for;  and   steel   in   all  forms  and 
shapes  not  specially  provided  for,  all  of  the  above 
(T.  D.  8580,  G.  A.  654,  655,  739,  1453,  1940,  2387,  2445, 
2528), 
valued  at  \f  per  lb.  or  less yo^  per  lb- 
valued  above  if  and  not  above  i^^^  per  lb.  -^^f  per  lb. 
valued  above  ijV  ^^id  not  above  y^-^I'  per  lb.   i%<^  per  lb. 
valued  above  i^^^andnot  above  2^2^)2^  per  lb.  -^-^f  per  lb. 
valued  above  i^-^f  and  not  above  3^  per  lb. .  -^-^9  per  lb. 

valued  above  3^  and  not  above  4^  per  lb i^-^f  per  lb. 

valued  above  ^9  and  not  above  7^  per  lb \^^f  per  lb. 

valued  above  'j'P  and  not  above  \Q)f  per  lb.  .lyV**  per  lb. 
valued  above  \of  and  not  above  13^  per  lb.2j%<*  per  lb. 
valued  above  13^  and  not  above  16^  per  Xh.i-^-^f  per  lb. 

valued  above  16^  per  lb 4yV^  per  lb. 

ingots,  wheel,  see  "Wheels"  below. 

113        joists,  iron  or  steel per  lb.    -f^f 

no        kentledge,  iron per  ton  I4.00 

knives,  see  "Knives." 
no        manganese,  in  blocks  and  slabs  (T.  D.  1991).  .per  ton  $4.00 

malleable  castings  of,  see  "  Castings  "  above. 
177        manufactures,  articles,  or  wares,   iron   or  steel,    not 
specially  provided  for,  composed  wholly  or  in  part 
of  iron  or  steel,  whether  partly  or  wholly  manufac- 
tured (T.  D.  10778)   (see  notes  to  Section  4,  Act  of 

Aug.  28,  1894) 35^ 

121  No  article  not  specially  provided  for  in  this  Act, 

wholly  or  partly  manufactured  from  the  sheet,  or 
plate,  iron  or  steel  herein  provided  for,  or  of  which 
such  sheet  or  plate,  iron  or  steel  shall  be  the 
material  of  chief  value,  shall  pay  a  lower  rate  of 
duty  than  that  imposed  on  the  sheet  or  plate  iron 
or  steel  from  which  it  is  made  or  of  which  it  shall 
be  the  component  thereof  of  chief  value. 
144  articles   or  wares,    sheets    and  plates,  enameled  or 

glazed  with  vitreous  glasses  (G.  A.  898) 35^ 


434  U.  S.  IMPORT   DUTIES  UNDER 

Paragraph  Rate  of 

Law,  1894.  ^  Duty. 

Iron  or  steel  and  manufactures  of. — Continued. 

126        mill  irons  and  mill  cranks,  wrought  iron per  lb.  \^^f 

nail  wire  rods,  see  "Wire  Rods." 
nails,  see  "  Nails." 
needles,  see  "  Needles." 

60        nitrate  of  iron 25^ 

148        nuts,  wrought  iron  or  steel  (also  see  Iron  Bolts)  (G.  A. 

2220) 25^ 

ore,  see  "  Ore." 

48        oxide  of  iron,  or  colcothar  (T.  D.  9455;  G.  A.  1627) 25^ 

^3        oxide  of  iron,  hydrated,  (G.  A.  2590) 20^ 

no        pig  iron per  ton.      $4 

133  pipe,  cast  iron,  of  every  discription per  lb.    -{-^f 

130        pipes,  wrought  iron  or  steel 25^ 

134  plates  and  stove  plates,  cast  iron  (G.  A.  536). .  .per  lb.    ■^-^'^ 

151  plates,  steel,  engraved  (T.  D.  9889) 25^ 

plate,  see  boiler  iron,  above. 

polished  or  planished,  see  sheet  iron,  below. 

113  posts,  or  parts  or  sections  of  posts,  iron  or  steel. per  lb.  ^^f 

59        powder  (T.  D.  1747) 25^ 

117        rails,  T,  iron  or  steel per  lb.  i-^f 

117           "      flat,  punched,  iron  or  steel per  lb.  /(j^ 

117  railway  bars,  iron  or  steel  and  those  part  steel,  per  lb.  ^-^f 

152  ' '        chairs  (T.  D.  276)  iron  or  steel 25^ 

152  "        fish  plates  or  splice  bars,  iron  or  steel 25^ 

rivet  wire  rods,  see  "Wire  Rods." 

153  rivets,  iron  or  steel,  (G.  A.  928) 25^ 

rods,  wire,  see  "Wire  Rods." 

"      connecting  and  piston,  steel,  see  ingots,  above, 
rolled  iron,  see  bar  iron,  above, 
round  iron,  see  bar  iron,  above. 

134        sadirons,  cast  iron per  lb.    ^-^^f 

saw  plates,  steel,  see  ingots,  above, 
saws,  see  "  Saws." 
no        scrap  iron  or  steel,  but  nothing  shall  be  deemed  scrap 
iron  or  scrap  steel  except  waste  or  refuse  iron  or 
steel  fit  only  to  be  remanufactured.*    (T.  D.  6001.) 

per  ton.      %\ 
screw  wire  rods,  see  "Wire  Rods." 
screws,  iron,  see  "Screws." 
scroll,  see  "Hoop  Iron,"  above. 

shafts  and  shafting  and  shapes,  steel,  see  "Ingots," 
above. 

*Steel  plate  shearings  produced  in  the  manufacture  of  boiler  and 
ship  plates,  being  the  waste  product  of  such  manufacture  and  fit 
only  for  remanufacture,  classified  as  scrap  (G.  A.  639). 


EXISTING  LAWS  AND  DECISIONS.  435 

Paragraph  Rate  of 

Law,  1894.  ■  Duty. 

Iron  or  Steel  and  manufactures  of. — Continued. 

118  sheets  of  iron  or  steel,  common  or  black,  including  all 

iron   or  steel   commercially  known   as   common  or 
black  taggers  iron  or  steel,  and  skelp  iron  or  steel, 
valued  at  3^  per  lb.  or  less.* 
thinner  than  No.  10  and  not  thinner  than  No.  20  wire 

gauge per  lb.    t%^ 

thinner  than  No.  20  and  not  thinner  than  No.  25  wire 

gauge per  lb.    yV 

thinner  than  No.  25  wire  gauge per  lb.  \^-q9 

corrugated  or  crimped per  lb.  i^V 

Provided,  That  all  common  or  black  sheet  iron  or 
sheet  steel  not  thinner  than  No.  10  wire  gauge  shall 
pay  duty  as  plate  iron  or  plate  steel. 
120        sheet  iron  or  steel,  polished,  planished  or  glanced  by 

whatever  name  designated per  lb.  i^^ 

119  all  iron  or  steel  sheets  or  plates,  and  all  hoop,  band, 
or  scrool  iron  or  steel  (excepting  tin  plates,  terne 
plates  and  taggers  tin),  when  galvanized  or  coated 
with  zinc  or  spelter,  or  other  metals,  or  any  alloy  of 
those  metals,  shall  pay  )i^  per  lb.  more  duty  than 
the  rates  imposed  by  paragraph  118  upon  the  corre- 
sponding gauges,  or  forms,  of  common  or  black 
sheet  or  taggers  iron  or  steel. 

120  Provided,  That  plate  or  sheet  or  taggers  iron  or 
steel,  by  whatever  name  designated,  other  than  the 
polished,  planished  or  glanced  provided  for,  which 
has  been  pickled  or  cleaned  by  acid,  or  by  any  other 
material  or  process,  or  which  is  cold  rolled,  smoothed 
only,  not  polished,  shall  pay  y%f  per  lb.  more  duty 
than  the  corresponding  gauges  of  common  or  black 
sheet  or  taggers  iron  or  steel  (T.  D.  13908). 

121  sheets,  or  plates,  of  iron  or  steel,  or  taggers  iron  or 

steel,  coated  with  tin  or  lead  or  with  a  mixture  of 
which  these  metals  or  either  of  them  is  a  component 
part,  by  the  dipping  or  any  other  process,  and  com- 
mercially known  as  tin  plates,  terne  plates,  and 
taggers  tin,  see  "Tin  Plates." 
144  sheets,  plates,  wares,  or  articles,  of  steel  or  iron,  or 
other  metal,  enameled  or  glazed  with  vitreous  glasses 

(G.  A.  898) 35^ 

126        ships,  wrought  iron  for per  lb.  i-^-^f 

148        shoes,  wrought  iron  or  steel,  for  horse,  mule  or  ox. . . .  25^ 
skelp,  see  boiler  and  sheet  iron  or  steel,  above, 
slabs,  iron,  see  bar  iron,  above, 
slabs,  steel,  see  ingots,  above. 

*Valued  above  3,<^' per  lb.  35^  under  par.  177  (G.  A.  430,  906,  1171). 


436  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

Law,  1894,  Duty. 

Iron  or  Steel  and  manufactures  of. —  Continued. 

129  sledges,  blacksmiths',  iron  or  steel per  lb.  ij^^ 

no        spiegeleisen  iron per  ton      %\ 

145        spikes,  cut,  iron  or  steel 22^^ 

148  "       wrought  iron  or  steel  (G.  A.  2889) 25^ 

152        splice  bars,  or  fish  plates,  for  railways,  iron  or  steel.. .  25^ 

149  sprigs 25^ 

structural  shapes,  see  building  forms,  above. 

square  iron,  see  bar  iron,  above. 

130  stays,  wrought  iron  or  steel 25^ 

134        stove  plates,  cast  iron per  lb.    -^-^f 

177        stoves  (G.  A.  903) 35^ 

455        sulphate  of  iron,  or  copperas  or  green  vitriol free. 

sulphuret  of  iron,  see  "  Ore." 

113        TT,  iron  or  steel per  lb.    {^f 

149        tacks,  brads,  or  sprigs,  cut  (T.  D.  9081) 25^ 

taggers'  iron,  see  proviso  to  sheet  iron,  above. 
"        tin,  see  "Tin  Plates." 
134        tailors'  irons,  cast  iron per  lb.     l^f 

ties,  see  cotton  ties,  above. 

tin  and  terne  plates  and  manufactures  of,  see  "Tin." 

tires,  iron  or  steel,  locomotive,  car  and  other  railway 
tires,  see  wheels,  below. 

129  track  tools,  iron  or  steel per  lb.  ^Yzf 

130  tubes,  wrought  iron  or  steel  (T.  D.  6186;  G.  A.  483,  908, 

1631;  T.  D.  13647,  13904) 25^ 

no        turnings  of  iron  or  steel,  if  scrap per  ton  $4 

134        vessels,  cast  iron  (see  Hollow  ware,  above) per  lb.    xV 

148        washers,  wrought  iron  or  steel 25^ 

129        wedges,  iron,  or  steel  (T.  D.  6392) per  lb.  i>^^ 

156  wheels,  for  railway  purposes,  or  parts  thereof,  iron  or 
steel,  and  steel  tired  wheels  for  railway  purposes, 
whether  wholly  or  partly  finished,  and  iron  or  steel 
locomotive,  car,  and  other  railway  tires  or  parts 
thereof,  wholly  or  partly  manufactured,  and  ingots, 
cogged  ingots,  blooms,  or  blanks  for  the  same,  with- 
out regard  to  the  degree  of  manufacture per  lb.  \)if 

Provided,  that  when  wheels  or  parts  thereof,  of  iron 
or  steel,  are  imported  with  iron  or  steel  axles  fitted 
in  them,  the  wheels  and  axles  together  shall  be 
dutiable  at  the  same  rate  as  is  provided  for  the 
wheels  when  imported  separately, 
wire,  wire  rods,  and  articles  made  of  wire,  see  "Wire." 
wrist  pins,  steel,  see  ingots,  &c.,  above. 

19     Isinglass  or  fish  glue  (see  decision  to  Glue) 25^ 

497     Istle  or  Tampico  fiber free. 

260    Italian  cloths,  cotton,  silk  striped  (T.  D.  7560) 45^ 

as  cotton  cloth  (T.  D.  1699,  4558). 
"  "        woolens,  see  "Woolen  Dress  Goods." 


EXISTING  LA.WS  AND  DECISIONS.  437 

Paragraph  Rate  of 

lyaw,  1894.       •  Duty. 

Ivory  and  vegetable  ivory,  viz.: 
519        sawed  or  cut  into  logs  but  not  otherwise  manufactured,  free. 
354        all  manufactures  of,  or  of  which  same  is  component 
material  of  chief  value,  not  specially  provided  for 
(T.  D.  9053)  (see  notes  to  Section  4,  Act  of  Aug.  28, 

1894) 35^ 

(articles  made  wholly  or  partly  of  ivory  or  vegetable 
ivory,  if  not  found  in  this  "schedule"  under  their 
respective  names,  fall  under  this  general  provision.) 
40        drop  black 20^ 

519  nuts free. 

«J 

354    Jackets,  beaded,  beads  chief  value  (G.  A.  3005) 35^ 

258  "      cotton  or  cotton  chief  value  (G.  A.  1045) 4°^ 

284  "       leather,  lined  with  wool  (T.  D.  7317),  see  cloth- 

ing, under  title  "Woolens." 

301  "      silk  or  silk  chief  value 50^ 

"       wool,    worsted   or  animal    hair,   see    clothing, 
under  title  "Woolens." 
Jaconets,  cotton,  as  cotton  cloth  (T.  D.  6328) 

520  Jalap free. 

44    Japan  varnish , 25^ 

308    Japanese  paper,  imitation  of  leather  (T.  D.  6546) 30^ 

313  "        lanterns  (T.  D.  7415,  G.  A.  2077),  paper  chief 

value 20^ 

44  "        metallico  (T.  D.  7131) 25^ 

313  "        paper  napkins  (G.  A.  April  13,  1895) 20^ 

"        sake  as  still  wine  (G.  A.  2786),  see  "  Liquors." 
"        wares,  according  to  material  of  chief  value. 

668  "        wax  (T.  D.  2225) free. 

Jars,  see  "  Bottle  glassware." 

568    Jasmine  or  Jasimine  oil  (T.  D.  8834,  G.  A.  1414) free. 

60  "        water  (T.  D.  9451) 25^ 

Jaspers,  see  "  Precious  stones." 

14    Jaune  indien  (T.  D.  5686) 255^ 

Jeans,  cotton,  as  cotton  cloth  (T.  D.  5531). 
Jeddo  gum,  see  "  Drugs." 

218    Jellies  of  all  kinds  (T.  D.  9043,  G.  A.  1654) 305^ 

351  Jet,  all  manufactures  of,  or  of  which  jet  is  the  compo- 
nent material  of  chief  value,  not  specially  provided 
for  (see  notes  to  Sisction  4,  Act  of  Aug.  28,  1894). . .  25^ 
(articles  made  wholly  or  partly  of  jet,  if  not  found  in 
this  "Schedule"  under  their  specific  names,  are 
classified  under  this  general  provision.) 
"  imitation  of,  glass  chief  value,  as  glass  manufactures 
(G.  A.  1324,  1489,  1522,  2619). 


438  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  .  Rate  oi 

L,aw  1894.  Duty. 

Jet — Continued. 

521  "    unmanufactured free. 

354       "    trimmings   or    ornaments,  commercially    known   as 

such 35^ 

336      "   jewelry  (T.  D.  5161) 35^ 

Jewelry,  viz  : 
336        all  articles,  not  specially  provided  for,  commercially 

known  as  "jewelry  "  * 35^ 

85        china-charms,  decorated 35^ 

precious  stones  and  imitations  thereof,  see  "Precious 
Stones." 
467    Jewels   to   be   used   in  the   manufacture  of  watches  or 

clocks  (G.  A.  486,  2432,  T.  D.  15350) free. 

321    Jews  harps,  as  toys  (G.  A.  2593) 25^ 

Joints,  India,  see  "India  Malacca  Joints." 
113    Joists,  iron  or  steel. .    per  lb.    ^-^f 

522  Joss-sticks,  or  joss  light free. 

568    Juglandium  oil. . . .-. free. 

Juice,  beet,  see  "Sugars." 
"      fruit,  see  "  Fruit  Juice." 

23        * '      licorice per  lb.      5f 

"      medicinal,  see  "Preparations." 

*The  Court  held  in  the  case  of  Hecht  vs.  Arthur,  that  steel 
brooches,  brass  earrings,  gilt  chains,  ear  drops  and  bracelets, 
ornaments  of  the  same  kind  made  of  horn,  shell,  ivory,  and 
various  materials,  and  imitations  of  turquoise,  set,  should  be 
classified  under  the  provision  for  jewelry,  and  the  Department 
decided  that  articles  of  this  class  generally  which  are  adapted 
and  designed  for  use  as  jewelry  shall  be  classified  as  jewelry 
(T.  D.  5103,  5161,  8790). 

The  following  articles  are  classified  as  "jewelry:"  chatelaines, 
(T.  D.  1624),  ornamental  sleeve  buttons  of  any  material  (T.  D. 
5315),  bead  bracelets  and  necklaces  (T.  D.  5161,  5246,  8751,  9676), 
gilt  sleeve,  front  and  collar  buttons  (T.  D.  9832),  steel  and  white 
metal  watch  chains  (T.  D.  8830,  9840,  G.  A.  384,  1309,  1450),  agate 
charms  (T.  D.  7155),  miniature  knives,  charms  (T.  D.  9073),  child- 
ren's brass  rings,  (G.  A.  971),  hair,  hat  and  bonnet  pins,  known 
commercially  as  jewelry  (T.  D.  8608,  9192,  9625,  G.  A.  535,  1659, 
1671,  1687,  2027,  2096),  ornamental  buckles  (G.  A.  1098). 

The  following  articles  are  «6»/^  classified  as  "jewelry:"  beads, 
temporarily  strung,  with  brass  snap  (T.  D.  7420),  agraffes  or  cloak 
clasps  (T.  D.  9192),  parts  of  watch  chains  (T.  D.  9060,  9063),  steel 
shoe  buckles  (T.  D.  9382),  medals,  such  as  are  not  provided  for  in 
paragraph  551  or  not  personal  ornaments  (G.  A.  161 1),  rheumatic 
rings  (G.  A.  721),  silver  scent  bottles  (G.  A.  1005),  necklace  clasps 
used  in  the  manufacture  of  jewelry  (G.  A.  1763),  china  settings  for 
jewelry  (T.  D.  497i)- 

Articles  of  jewelry  which  are  to  contain  precious  stones  by  way 
of  adornment,  and  which  are  as  complete  as  those  which  are  no( 
intended  to  be  set,  are  practically  within  the  range  oi  jewelry  (T. 
n.  5208). 


EXISTING  LAWS  AND  DECISIONS.  439 

Paragraph  Rate  of 

Law,  1894,  Duty. 

Juniper  berries,  see  "Drugs." 

§3  "  "  extract  of  (G.  A.  2453) 20^ 

568  "        oil  (T.  D.  9944) free. 

523  Junk,  old free. 

497    Jute .free. 

277       ' '    all  manufacures  of,  or  of  which  jute  is  the  component 

material  of  chief  value,  not  specially  provided  for 
(see  notes  to  Sec.  4,  Act  of  Aug.  28,  1894),  (G.  A. 

277,  1132,  1138,  1362,  1773,  2136,  2259) 35^ 

(articles  made  wholly  or  partly  of  jute,  if  not  found  in 
this  "schedule"  under  their  specific  names,  are 
classified  under  this  general  provision.) 

497       "    butts free. 

277      * '    cloth,  if  pot  burlaps 35^ 

497       "     rejections  (T.  D.  2695) free. 

206 >^    ' '    seed  (T.  D.  1629) 10^ 

497       "     waste  (T.  D.  1836,  G.  A.  2020) free. 

"     velours,  see  "  Plushes." 
267       "     yarn 30^ 

k: 

526     Kainite free. 

60    Kali,  citrated  (T.  D.  6006) 25^ 

321     Kaleidescopes,  toys  (T.  D.  2386) 25% 

470    Kamala  or  Kameela,  crude  drug  (T.  D.  3201) free. 

341  Kangaroo  skins,  without  the  fur,  dressed  and  finished 

(T.  D.  3640)...: 20^ 

"  "      with  fur  on,  see  "  Fur  Skins." 

231     Kaoka,  as  coffee  substitute  (T.  D.  4564) per  lb.  i}4f 

82     Kaolin  or  china  clay  (T.  D.  5367) per  ton      $2 

§3  "       "  fining  earth  (T.  D.  5051) 20^ 

524  Kelp free. 

1 10    Kentledge,  iron per  ton      $4. 

386     Kermes,  animal,  for  dyeing free. 

491     Kernels  of  palm  nuts free. 

470  "         *'    apricots  (G.  A.  2257) free. 

221  "        "    peachnuts  (T.   D.  9196,  but  see  G.  A.  2257). 

per  lb.      5<* 
Kerosene  oil,  see  "Petroleum." 
134     Kettles,  cast  iron per  lb.    j%f 

136  "  iron,  coated,  glazed  or  tinned per  lb.      2^ 

144         "  "      enameled 35^ 

177  "  any  other  metal 35^ 

137  Key  chains,  iron  or  steel  (T.  D.  9843) 30^ 

177     Keys  for  clocks  (T.  D.  6558,  G.  A.  543) 35^ 

177        "       "    watches  (T.  D.  1460,  looio;  G.  A.  543) 35^ 

336        "       "    watches,  if  Jewelry  (T.  D.  5103) 35^ 

Kid  gloves,  see  "Gloves." 
341       "     skins,  dressed  and  finished 20^ 


440  U.  S.  IMPORT   DUTIES    UNDER 

Paragraph  Rate  of 

Law,  1894.  Duty. 

82     Kieselguhr,  or  fossil  meal  (T.  D.  7290) per  ton    $2 

525     Kieserite  (T.  D.  1846) free. 

Kindergarten   schools,   articles   specially   imported  for 

(T.  D.  2076)  see  "Societies." 

664    Kine  pox  (vaccine  virus) free. 

Kirschwasser,  see  "  Liquors." 

60    Kissengen  salts  (T.  D.  2271,  9715)  (see  par.  555,) 25^ 

Kites,  as  toys,  (G.  A.  475). 

§3     Kittool  fiber,  oil  dyed  and  dressed*  (G.  A.  1863,  2980) 20^ 

Knees,  ship,  see  ship  timber  under  "Woods." 

Knit  goods,  'cotton,  see  respective  articles. 

"     fabrics,  wool,  see  "Woolens." 

301  "     wearing  apparel,  silk  or  silk  chief  value 50^ 

302  "     articles,  silk,  if  «c>/ wearing  apparel 45^ 

285        "     wearing  apparel,  wool .' 50^ 

177     Knitting  machines,  if  metal  chief  value  (T.  D.  990) 35^ 

150  "  "  needles  for 25^ 

150  ' '        needles 25^ 

177     Knife  sharpeners,  metal  chief  value  (T.  D.  9393) 35^ 

352  "     handles,    horn,  except  for  pocket    knives  (G.  A. 

i737)>  see  note  to  horns 25^ 

354         "  "        slabs  for,  of  mother  of  pearl,  except  for 

pocket  knives  (G.  A.  1473,  2247) 35^ 

Knives  : 

177        beam 35^ 

140        bowie,  as  hunting  (G.  A.  1487) 35^ 

budding,  as  pocket  knives  (T.  D.  6016). 
carving,  see  table  knives,  below. 

140        chopping  or  cleavers,  (G.  A.  Mar.  26,  1895) 35^ 

177        curriers' 35^ 

177        drawing ' 35^ 

177        farrier 35^ 

177        fleshing 35^ 

177        hay 35^ 

336        miniature,  as  charms  (T.  D.  9073,  see  G.  A.  2587) 35^ 

pen  or  pocket  knives  with  spoon  or  fork  (T.  D.  5499), 
as  pen  knives. 

*Kittool  fiber  which  had  been  oil-dyed,  hackled  and  drawn,  cut 
into  lengths  and  bunched,  and  thus  brought  to  a  dressed  condi- 
tion, suitable  for  brushmakers'  use,  as  a  substitute  for  bristles, 
was  held  by  the  General  Appraisers  to  be  a  manufactured  article, 
dutiable  at  20^  ad  valorem.  The  U.  S.  Circuit  Court  for  the 
Southern  District  of  New  York,  decided  April  18,  1894,  that  such 
fiber  was  free  as  unmanufactured;  but  since  that  decision  evidence, 
not  before  accessible,  has  been  obtained,  and  the  former  decision 
of  the  Ceneral  Appraisers  will  be  adhered  to  by  them  (G.  A.  2973.) 


EXISTING  LAWS  AND  DECISIONS.  441 

Paragraph  Rate  of 

Law,  1894.  Duty. 

Knives — Conthiued. 
138        penknives,  pocket  knives  or  erasers  (T.  D.  5499,  6016, 
8815,  6628;  G.  A.  i486,  2365,  2516,  2587,  2728). 

valued  not  over  2Pf  per  doz 25^ 

valued  over  30)^,  and  not  over  50^  per  doz., 

Yif  per  dozen  and  25^ 
valued  over  ^of  and  not  over  %\  per  dozen, 

25^  per  dozen  and  25^ 
valued  over  |i  and  not  over  I1.50  per  dozen, 

Afif  per  dozen  and  25^ 
valued  over  $1.50  and  not  over  I3  per  dozen, 

75^  per  dozen  and  25^ 

valued  over  I3  per  dozen 50^ 

Provided,  that  blades,  handles,  or  any  other  parts 
of  any  or  either  of  the  above  articles  imported  in 
any  other  manner  than  assembled  in  penknives, 
pocketknives,  or  erasers,  shall  be  subject  to  no  less 
rate  of  duty  than  provided  for  penknives,  pocket- 
knives  or  erasers  valued  more  than  30^*  per  dozen, 
pruning,  as  pocketknives  (T.  D.  6628,  71 19;  G.  A.  i486). 

140        putty 35^ 

177        shoe 35^ 

177        straw 35^ 

140        table  and  carving  knives  and  forks  valued  over  $4  per 

dozen,  wholly  or  partly  finished  (G.  A.  2516) 45^ 

all  other  tableknives,  forks,  steels,  and  all  hunting, 
kitchen,  bread,  butter,  vegetable,  fruit,  cheese, 
plumbers',  painters',  palette,  and  artists'  knives, 
also    all   cooks'   and   butchers'    knives,   forks,  and 

steels  (G.  A.  766,  2492) 35^ 

177        tanners' 35^ 

321        toy  (T.  D.  2632,  G.  A.  2492) 25^ 

86     Knobs,  china  or  porcelain,  not  decorated 30^ 

102  '  *        glass  or  glass  chief  value 35^ 

177  **        metal 35^ 

181  "        wood  or  wood  chief  value 25^ 

177     Knots  of  gold,  silver,  or  any  other  metal  (G.  A.  393) 35^ 

52     Kremnitz  (white  lead) per  lb.  lYzf 

460    Kryolith  or  cryolitg free. 

526    Kyanite  or  cyanite free. 

Ha 

264     Labels,  cotton  (G.  A.  2530,  2546) 35^ 

"        lithographed,  see  "Lithographs." 

311  "        paper,  printed  (G.  A,  1996) 25^ 

311  "  "       blank  (T.  D.  1954,  3941) 25^ 

177  "        metal 35^ 

viii 


442  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

I.aw,  1894.  Duty. 

527  Lac  dye,  crude,  seed,  button,  stick,  and   shell   (T.    D. 

6381,  G.  A.  2945) free. 

528  "     spirits  (G.  A.  1504) free. 

642       "     or  precipitated  sulphur free. 

276  Lace,  all  articles  made  wholly  or  in  part  of  lace,  com- 
posed of  flax,  jute,  cotton,  or  other  vegetable 
fiber,  or  either,  or  a  mixture  of  any  of  them,  is 
component  material  of  chief  value,  not  specially 
provided  for*  (G.  A.  443) 50^ 

276        "  cotton* 50^ 

177        "  gold,  silver  or  other  metal  (G.  A.  210,  393) 35^ 

"  for  hats,  bonnets  and  hoods,  see  "  Hats." 

276        "  linen  or  flax  or  other  vegetable  fiber 50^ 

301  "  silk,  or  silk  chief  value,  or  articles  made  wholly  or 

in  part  of  same*   (G.    A.  660,  1219,  1307,   2386, 

2424) 50^ 

286        "      wholly  or  in  part  of  wool,  worsted  or  animal  hair 

(G.  A.  1219,  1386,  2168) 50^ 

Lacings,  boot,  shoe,  and  corset: 

263        cotton  (T.  D.  8541) 45% 

353        leather 30^ 

263        linen  (G.  A.  1774) 45^ 

302  silk  or  silk  chief  value  (G.  A.  1637) 45^ 

286        wool  or  worsted,  as  braids  (T.  D.  4806) 50^ 

Lacquer  varnish  (T.  D.  6901),  see  "  Varnish." 

529  Lactarine free. 

58     Lactophenin,  as  medicinal  coal-tar  preparation  (G.  A. 

2866) 50^  per  lb.,  but  not  less  than  25^ 

470    Lactucarium  (G.  A.  892) free. 

Lacquered  articles,  according  to  material  of  chief  value. 
177     Ladles,  gold,  silver  or  other  metal,   except  cast  iron 

(T.  D.  7921) 35^ 

"        cast  iron,  see  "Hollow-ware." 
Lahn,  lame  or  tinsel  wire,  see  "Tinsel." 
Lakes,  see  "Paints." 
493     Lamb  skins,  raw,  as  fur  skins  (G.  A.  2907). 

341  "  "       dressed  and  finished 20^ 

329  "  "       coat  linings  (G.  A.  1508) 20^ 

353  "  "      coats  (T.D.  8867,  G.  A^2oi7) 30^ 

40     Lampblack 20^ 

Lamp  wicks,  see  "Wicks." 

177     Lamps,  bicycle  (T.  D.  9004) 35^ 

85         "        china  or  earthenware,  decorated 35^ 

♦Circuit  Court  of  Appeals  held  that  wearing  apparel  composed 
\yholly  or  in  part  of  lace,  rufflings,  tuckings  and  ruchings,  and 
linen  handkerchiefs  composed  wholly  or  in  part  of  lace  are  more 
specifically  provided  for  as  "clothing  "  and  "handkerchiefs  "  than 
as  articles  of  lace  (G.  A.  2133,  2994,  T.  D.  13932  citing,  in  extenso^ 
In  re  Boyd,  55  Fed.  Rep.  599). 


EXISTING  LAWS  AND  DECISIONS.  443 

Paragraph  Rate  of 

Law,  1894,  Duty. 

Lamps —  Continued. 

**        for  churches,  societies,  &c.,  see  "Societies." 
102  "        glass  and  metal,  glass  chief  value  (G.  A.  2844).. .  35^ 

177  •'  "        "         "       if  metal  chief  value  (G.  A.  824).  35^ 

359         ' '        pocket  (T.  D.  6908) 50^ 

"        shades  for,  according  to  material  of  chief  value 
(G.  A.  1392). 

177     Lancets 35^ 

684    Lance  wood,  in  the  log,  rough  or  hewn free. 

'*  *'      other  form,  see  specific  article  under  "Woods." 

59  Lanoline,  rendered  oil  (T.  D.  8061,  G.  A.  575) 25^ 

102     Lanterns,  glass  and  metal,  if  glass  chief  value  (T.   D. 

8345,  G.  A.  1881,  1895) 35^ 

177  "  metal  chief  value  (G.  A.  1895) 355^ 

313  "  Japanese,  paper  chief  value  (T.  D.  7415,  G.  A. 

2077) 20^ 

321  "  if  toys  (T.  D.  15546,  G.  A.  2959) 25^ 

"  magic,  see  "Magic  Lanterns." 

Lappets,  cotton,  as  cotton  cloth  (T.  D.  6456,  G.  A.  1178). 
Lappings,  machine,  wool  (T.  D.  9548),  as  wool,  manufac- 
tures, see  "Woolens." 
Lap  robes,  according  to  material  of  chief  value  (G.  A.  557). 

225>^Lard per  lb.      i^ 

177     Larding  needles  (G.  A.  1527) 35^ 

177  "        pins  (T.  D.  8995)  metal 35^ 

507     Lariats  as  hide  rope  (T.  D.  4751) free. 

268         "        istle  (G.  A.  1034) 10% 

470    Larksspur  (G.  A.  1381) .\ free. 

Last  blocks,  see  blocks  under  title  "Woods." 
Lastings,  woolen  (T.  D.  6137),  see  "Wool,  manufs.  of." 
"  for  buttons,  see  "  Button  forms." 

181     Lasts,  wood 25^ 

Laths,  see  laths  under  "Woods." 

35     Laudanum 20^ 

Laurel  berries,  see  "Drugs." 

60  "      oil 25^ 

531     Lava,  unmanufactured free. 

86        ' '      tips  for  burners 30^ 

568    Lavender  oil  (T.  D.  8671) free. 

568  "        spike  oil  or  aspic  oil free. 

7  "        water,  toilet  (T.  D.  7369) %2  per  gall,  and  50$^ 

Lawns,  cotton,  as  cotton  cloth. 

264  "  "  '     hemstitched  (G.  A.  2924) 35^ 

264  "  "        tucked  (G.  A.  2843) 35^ 

277  "        linen 35^ 


444  U.  S.  IMPORT  DUTIES  UNDER 

Paragrraph  Rate  of 

I^aw,  1894.  Duty. 

177  Lead,  articles,  manufactures,  or  wares,  not  specially  pro- 
vided for,  composed  wholly  or  in  part  of  lead, 
whether    partly   or    wholly   manufactured    (see 

notes  to  Sec.  4,  Act  of  Aug.  28,  1894) 35^ 

•  (articles  made  wholly  or  partly  of  lead,  if  not  found 

in  this  ** schedule"  under  their  specific  names, 
are  classified  under  this  general  provision.) 

49        * '      aceate  of,  brown per  lb.  i}(^ 

49        "  "  white : per  lb.  2 14^^ 

166        "       alloyed,  in  pigs  (T.  D.  6786) per  lb.      i^ 

556        "      ashes  (T.  D.  556,  4990),  not  50  per  ct.  of  lead free. 

"  **      over  50  per  ct.  of  lead,  as  lead  ore  (T.  D. 

3649),  see  "Ores." 

166  "      bar  (see  proviso  to  ore,  lead) ..per  lb.      if 

592        "      black,  or  plumbago  (T.  D.  491,  1627) free. 

§3        "      stove  polish  (T.  D.  1947,  6403) 20^ 

"  chromate  of,  and  chrome  colors,  see  "  Paints." 

"  dross,  see  "Ores,  lead." 

167  "      glaziers per  lb.  i^^ 

166        "      granulated  (T.  D.  8581) per  lb.      if 

49  "      litharge per  lb,  i>^^ 

166        "      molten  and  old  refuse  run  into  blocks  and  bars, 

see  proviso  to  ore,  lead per  lb.      i^ 

50  "      nitrate  of per  lb.  i>^^ 

"      ore,  see  "Ore,  lead." 

"      paints,  see  "  Paints." 

166  "      pig  (T.  D.  3591,  G.  A.  2002),  see  proviso  to  ore, 

lead per  lb.      if 

167  "      pipes per  lb.  iX^ 

"      for  pencils  and  lead  pencils,  see  "Pencils." 

51  "      red per  lb.  i^^ 

167        "      in  sheets  or  shot per  lb.  i%f 

"      sugar  of  (T.  D.  411),  as  acetate,  above. 

166  "      scraps,  old,  fit  only  to  be  remanufactured,  see  pro- 

viso to  ore,  lead per  lb.      if 

52  "      white,  when  dry  or  in  pulp,  or  ground  or  mixed 

with  oil  (T.  D.  7059,  10069) per  lb.  i]4f 

167  "      wire per  lb.  iX^ 

160     Leaf,  aluminum 40^ 

160        "      Dutch  or  bronze  metal,  (T.  D.  4508,  8479) A^% 

163  "      gold(T.  D.6814) 30^ 

164  "      silver 30^ 

177         "      other  metal  (T.  D.  21 13,  2674,  2906) 35^ 

Leather : 

340        all  leather  not  specially  provided  for  (T.  D.  6916 ;  G. 

A.  694,  21T0,  2111,  2881) 10^ 

353  all  manufactures  of  leather,  or  of  which  leather  is  com- 
ponent material  of  chief  value,  not  specially  pro- 


EXISTING  LAWS  AND  DECISIONS.  445 

Paragraph  Rate  of 

I,aw  1894.  .  Duty. 

Leather^  Continued. 

vided  for  (T.  D.  5705,  G.  A.  2903,  2905,  2923)  (see  notes 

to  Sec.  4,  Act  of  Aug.  28,  1894) 30^ 

(articles  made  wholly  or  partly  of  leather,  if  not  found 
in  this  "Schedule"  under  their  specific  names  are 
classified  under  this  general  provision.) 
353        belting,  ready  and  fit  for  use  (T.  D.  6967;  G.  A.  2996). .  30$^ 

340  bend  or  belting \o% 

341  boots  and  shoes  (T.  D.  5994  ;  G.  A.  249) 20^ 

340  buffing  (G.  A.  694) \o% 

341  calf  skins,  tanned,  or  tanned  or  dressed  (T.  D.  5635, 

G.  A.  1743) 20^ 

341  "         **      bookbinders,  dressed  and  finished 20^ 

341        enameled ,  dressed  or  undressed 20^ 

341        goat  skins,  dressed  and  finished  (T.  D.  5705) 20^ 

353        hats  and  caps 30^ 

340  hides,  dressed  (G.  A.  2111) 10^ 

341  japanned,  dressed  or  undressed 20^ 

341        kangaroo  skins,  dressed  and  finished  (T.  D.  3640) 20^ 

341        lamb  skins,  dressed  and  finished 20^ 

341        morocco,  finished 20^ 

341  "          skins,  tanned,  but  unfiinished  (T.  D.  3671, 

7862;  G.  A.  992) \Q><fo 

341        patent  (G.  A.  2179),  dressed  or  undressed 20^ 

341        piano  forte  and  piano  forte  action 20^ 

505        scraps,  old,  if  glue  stock free. 

340  scraps,  new  (T.  D.  1847,  5993  ;  G.  A.  990) 10^ 

stuffing  for,  see  "  Grease." 

341  skins,  dressed  and  finished  (G.  A.  2180) 20^ 

341        sheep  skins,  dressed  and  finished 20^ 

339        sole \o<fo 

341  upper,  dressed  (T.  D.  5635) 20^ 

342  cut  into  shoe  uppers  or  vamps,  or  other  forms,  suit- 

able for  conversion  into  manufactured  articles  (G.  A. 

2904,  2905) 20^ 

cut  into  shapes  for  making  gloves,  see  "  Gloves." 
Leaves,  artificial,  see  "Artificial." 

558  "        dried  (G.  A.  1755) free. 

386  "  '    for  dyeing,  in  crude  state free. 

drugs  (T.  D.  6804),  see  "  Drugs." 

532  Leeches free. 

74     Lees  crystals,  partly  refined  (T.  D.  2489) 20^ 

555    Lemonade  (G.  A.  2169) free. 

533  Lemon  juice  (see  notes  to  fruit  juice) free. 

7  **       extract  of  (T.  D.  6573) %2  per  gall,  and  50^ 

568  * '        grass  or  citronella  oil  (T.  D.  770) free . 

568  "        oil  (T.  D.  14203,  5594;  G.  A.  999),  see  note  to  oil, 

lemon free  • 


446  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

Law,  1894.  ^  Duty. 

Lemon —  Continued. 
570        *'         peel,  not  preserved,  candied,  or  otherwise  pre- 
pared (G.  A.  1591) free. 

220  "  "     if  candied  or  preserved 30^ 

86  "        squeezers,  porcelain  chief  value  (T.  D.  9162) 30^ 

181  "  "  wood  chief  value  (G.  A.  1501) 25^ 

Lemons,  see  "  Oranges  and  Lemons." 
100    Lenses  of  glass  or  pebble,  wholly  or  partly  manufac- 
tured (G.  A.  593,  600,  606,  657,  672,  721,  933,  1194, 

1327,  1596,  1674,  1934,  2275.  2748) 35^ 

*'        disks   or  plates   for,   see    "Glass   Disks"    and 
"Pebbles." 

207     Lentils  (G.  A.  734,  2641) \o% 

493     Leopard  skins,  as  fur  skins  (G.  A.  348). 

2o6^Lettuce  seed  (T.  D.  6221,  6227) 10^ 

Libraries,  articles  specially  imported  for,  see  "Societies" 

and  "Effects." 
Lichens,  (drugs),  see  "  Drugs." 

489    Lichi  fruit,  dried  (T.  D.  3162) free. 

23     Licorice  drops  (T.  D.  9505) per  lb.      5<^ 

23  "        pellets  (G.  A.  746) per  lb.      5^ 

534  ' '        root,  unground free. 

i6>^       "  "     ground  (G.  A.  2363) 10^ 

23           "        extract  of,  in  paste,  rolls  or  other  forms.. per  lb.      ^f 
23  "        juice per  lb.      5^' 

535  Life-boats  and  life-saving  apparatus,  specially  imported 

by  societies  incorporated  or  established  to  encourage 

the  saving  of  human  life free. 

684    Lignum  vitse,  in  the  log,  rough  or  hewn free. 

"  "      other    form,    see    specific    article    under 

"Woods." 

234>^Lily  of  the  valley 10^ 

394     Lima  bark.    free. 

80    Lime  (including  shell  lime,  T.  D.  2894)  including  weight 

of  barrel  or  package per  100  lbs.      ^^ 

60        ' '      acetate  of 25^ 

60        "      bi-sulphate  of  (G.  A.  1576) 25^ 

10        "      borate  of per  lb.  i^;^ 

537        "      chloride  of,  or  bleaching  powder  (G.  A.  954)- free. 

536  "      citrate  of free. 

"      hydraulic,  (T.  D.  3517),  as  cement. 

59        * '  phosphate  of,  medicinal 25^ 

59        ' '  phosphuret  of 25^ 

39        "  sulphate  of,  artificial 25^ 

"  sulphate  of,  see  "  Plaster  of  Paris." 

"  white,  see  "  Paints." 


EXISTING  LAWS  AND  DECISIONS.  447 

Paragraph  Rate  of 

I,aw,  1894.  Duty. 

io5i^Limestone,    for  building  purposes,  unmanufactured  or 

undressed per  cubic  ft.     7^ 

106  "  if  hewn,  dressed  or  polished  (T.  D.  7163). . .  30^ 

556  "  rubble,  as  taken  from  quarry  (G.  A.  1982). .  .free. 

198     Limes  in  brine,  as  pickles,  (T.  D.  5190,  but  see  G.  A.  730).  30^ 
"      in  natural  state,  see"  Oranges  and  Limes." 

533      ,   '*      juice  of  (T.  D.  9709)  (see  note  to  fruit  juice) free. 

568      '"      oil  of  (T.  D.  6274) free. 

489         "      Spanish,  or  mamoncillos  (T.  D.  8595) free. 

277  Linen  cloth  (the  term  cloth  means  a  woven  fabric  of 
fibrous  material)  of  flax  or  hemp,  or  of  which 
either  is  chief  value,  not  specially  provided 
for,  (G.  A.  491,  873,  1276,  1286,  2107)  (see  notes 

to   Section  4,  Act  of  Aug.  28,  1894) 35^ 

"       other  articles  of,  see  the  specific  articles. 

268    Lines,  cod,  hemp  (T.  D.  9307) 10^ 

277  ' '       fishing,  linen 35^ 

302  "  "        silk 45^ 

Liniments,  see  "Preparations." 

Linings,  dutiable  according  to  the  material. 

"        coat,  see  "  Coat  linings." 
Linoleum,  see  "Oilcloth." 

206    Linseed,  56  lbs.  to  the  bushel  (T.  D.  6978) per  bushel    20^ 

§3  "         meal 20^ 

567  "        oil  cake  (T.  D.  6445) free. 

29  "        oil,  raw,  boiled  or  oxidized,  7>^  lbs,  to  the  gall. 

(T.  D.  3473,  9803) per  gall.    20^ 

264     Lint,  cotton 35^ 

277         "      linen  (T.  D.  6006) 35^ 

Liquorice,  see  "Licorice." 
Liquors,  viz:     Brandy,  Cordial,  Wines,  etc.* 
Absinthe,  see  Cordials,  etc.,  below. 
Alcoholic  compounds,  other  than  below, see  "Alcoholic." 

*  General  Provisions  to  Liquors. 

Dealers  in  liquors  to  pay  "  Special  Taxes,"  see  act  of  March  i, 
1879  (supra). 

For  capacity  of  bottles  containing  liquors,  see  (T.  D.  6191, 
9506,  II 948).  ^ 

Par.  238.  Each  and  every  gauge  or  wine  gallon  of  measurement 
shall  be  counted  as  at  least  one  proof  gallon;  and  the  standard 
for  determining  the  proof  of  brandy  and  other  spirits  or  liquors  of 
any  kind  imported  shall  be  the  same  as  that  which  is  defined  in  the 
laws  relating  to  internal  revenue,  that  it  shall  be  lawful  for  the 
Secretary  of  the  Treasury,  in  his  discretion,  to  authorize  the  ascer- 
tainment of  the  proof  of  wines,  cordials,  or  other  liquors  by  dis- 
tillation or  otherwise,  in  cases  where  it  is  impracticable  to  ascertain 
such  proof  by  the  means  prescribed  by  existing  law  or  regulations, 
{See  section  3249,  Revised  Statutes.) 

Any  brandy  or  other  spirituous  liquors,  imported  in  casks  of 
less  capacity  than  14  gallons,  shall  be  forfeited  to  the  United 
States. 

Note  to  Par.  238.  Goods  forfeited  for  being  in  illegal  packages 


448  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

I.aw,  1894.  ^"ty 

Liquors. — Continued.^ 
245        Ale,  porter  and  beer,  in  bottles  or  jugs  (T.  D.  4068) 

per  gall.    3o,<^' 

245  otherwise  than  in  bottles  or  jugs per  gall.    i5«* 

245  no  separate  or  additional  duty  shall  be  assessed  on 

the  bottles  or  jugs,  (T.  D.  10473). 

See  provisions  to  liquors  foot  of  pages  447  to  451. 
Ale  or  beer,  ginger,  see  "Ginger  ale." 
Angostura  bitters,  dutiable  as  spirits  (T.  D.  3053),  see 

Brandy,  &c.,  below. 
Arrack,  see  Cordials.,  &c.,  below. 
242        Bay   rum,    or    bay   water,    whether  distilled  or   com- 
pounded  per  first  proof  gal.  $1.00 

in  proportion  tor  any  greater  strength  than  first  proof, 
bottles  dutiable,  see  "Bottles." 

See  provisions  to  liquors  foot  of  pages  447  to  451. 
Beer,  see  ale,  &c.,  above. 
Bitters,  see  Cordials,  &c.,  below. 
237        Brandy   and   other  spirits    manufactured   or   distilled 
from   grain   or  other  materials,   and   not  specially 

provided  for  (G.  A.  1372) per  proof  gal. $1.80 

bottles  dutiable,  see  "Bottles." 

See  provisions  to  liquors  foot  of  pages  447  to  451. 
Champagne,  see  "Wines"  below. 
Cherry  juice,  see  "  Fruit  juice." 
237        Chinese    wine  or  spirits,  so-called  (T.  D.  1987,   7967, 

9083;  G.  A.  59,  112,  2090,  2295) per  proof  gal.  |i.8o 

bottles  dutiable,  see  "  Bottles." 
See  provisions  to  liquors  foot  of  pages  447  to  451. 
16        Coloring  for  brandy,  wine,  beer,  and  other  liquors  (T. 

D.  6740,  7403,  10518;  see  G.  A.  1418) 50^ 

240  Cordials,  liquors,  arrack,  absinthe,  kirschwasser, 
ratafia,  and  other"  spirituous  beverages  or  bitters  of 
all  kinds  containing  spirits,  and  not  specially  pro- 
vided for  (T.  D.  6640,  9113,  9123,  9195;  G.  A.  159,  244, 

287,810,   829,  946,   2098,    2209) per  proof  gall.  |i. 80 

bottles  dutiable,  see  "Bottles." 
See  provisions  to  liquors  foot  of  pages  447  to  451. 
Domestic,  exported  and  returned,  see  "United  States 
products  returned." 
Gin,  see  "Brandy,"  &c.,  above. 

♦General  Provisions  to  'Lk^uoks,— Continued. 
can  be  released  by  the  collector  on  payment  of  fine  equivalent  to 
the  duty  when  the  importation,  in  his  judgment,  was  not  in  wilful 
violation  of  law,  and  the  amount  of  duties  does  not  exceed  $25 
(T.  D.  7286,  7607,  8014,  8428,  8900,  11774,  14586;  see  section  5293, 
Revised  Statutes.  / 

Par.  239.  On  all  compounds  or  preparations  (except  as  specified 
in  Paragraph  58  of  the  chemical  schedule  relating  to  medicinal 


EXISTING  LAWS  AND  DECISIONS.  449 

Paragrraph  Rate  of 

lyaw,  1894.  Duty. 

Liquors — Continued.'^ 

Ginger  cordial  or  wine,  see  "Still  Wine"  below. 

Kirschwasser,  see  cordials"  &c.,  above.  

Mescal,  dutiable  as  spirits  (T.  D.  2448). 

Porter,  see  "Ale,"  &c.,  above. 

Prune  wine,  see  "  Fruit  juice." 

Ratafia,  see  "Cordials,"  above. 

Spirits,  see  "Brandy,"  &c.,  above. 

Spumante  or  foaming  wines,  as  sparkling  wines,  it 
being  immaterial  whether  the  resemblance  is  due 
to  natural  or  artificial  causes  (T.  D.  2367). 

Vermuth  pays  the  same  duty  as  still  wines  (T.  D. 
8310). 

Whiskey,  see  "Brandy,"  &c.,  above. 

*General  Provisions  to  Liquors. — Continued. 
preparations,  of  which  alcohol  is  a  component  part),  of  which  dis- 
tilled spirits  are  a  component  part  of  chief  value,  not  specially 
provided  for  in  this  act  there  shall  be  levied  a  duty  not  less  than 
that  imposed  upon  distilled  spirits  (T.  D.  5300). 

Par.  241.  No  lower  rate  or  amount  of  duty  shall  be  levied,  col- 
lected and  paid  on  brandy,  spirits,  and  other  spirituous  beverages 
than  that  fixed  by  law  for  the  description  of  first  proof;  but  it  shall 
be  increased  in  proportion  for  any  greater  strength  than  the 
strength  of  first  proof. 

All  imitations  of  brandy  or  spirits  or  wines  imported  by  any 
names  whatever  shall  be  subject  to  the  highest  rate  of  duty  pro- 
vided for  the  genuine  articles  respectively  intended  to  be  repre- 
sented, and  in  no  case  less  than  one  dollar  per  gallon. 

Par.  244.  (a)  There  shall  be  no  constructive  or  other  allowance 
for  breakage,  leakage,  or  damage  on  wines,  liquors,  cordials,  or 
distilled  spirits. 

Note  to  Par.  244.  (a)  While  this  parapraph  does  away  with 
certain  allowance,  it  is  not  to  be  understood  as  introducing 
any  new  rule  for  the  collection  of  duties.  The  duty  is  chargeable 
not  upon  the  quantity  which  may  have  been  shipped  abroad,  but 
upon  the  quantity  which  actually  arrives  (T.  D.  5974  quoting 
opinion  of  the  Attorney  General,  see  also  7271,  12184,  12198,  14004, 
15547  and  notes  to  Section  2921  Revised  Statutes,  supra).  Ales, 
beer,  and  porter  not  embraced  under  the  term  liquors  (T.  D. 
14018). 

Paragraph  244.  (b)  Any  wines,  ginger  cordial,  or  vermuth  im- 
ported containing  more  than  24^  of  alcohol  shall  be  classed  as 
spirits,  and  pay  duty  accordingly.  Wines,  cordials,  brandy,  and 
other  spirituous  liquors  imported  in  bottles  or  jugs  shall  be 
packed  in  packages  containing  not  less  than  one  dozen  bottles  or 
jugs  in  each  package,  or  duty  shall  be  paid  as  if  such  package 
contained  at  least  one  dozen  bottles  or  jugs  (T.  D.  15516).  The 
percentage  of  alcohol  in  wines  and  fruit  juices  shall  be  determined 
in  such  manner  as  the  Secretary  of  the  Treasury  shall  by  regula- 
tion prescribe. 

Note  to  Par.  244.  {b)  The  importation  of  wines,  together  with 
assorted  spirituous  liquors  in  a  case  or  package,  is  not  prohibited, 
provided  the  package  contains  not  less  than  one  dozen  bottles  of 
liquor  (T.  D.  795).  The  restricted  quantity  which  may  be  im- 
ported in  a  package,  applies  only  to  brandy  and  other  spirituous 


450  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

I^aw,  1894,  Duty. 

Liquors . — Continued. 
244        Wines,  still,  including  ginger  wine  or  ginger  cordial 
and    vermuth    in    casks    or    packages    other    than 
bottles  or  jugs  if  containing  14^  or  less  of  absolute 

alcohol per  gal    2pf 

if   containing   more  than   145^   of   absolute    alcohol 

(G.  A.  2823) per  gal.    50^ 

244  in  bottles  or  jugs,  per  case  of  one  dozen  bottles  or 

jugs,  containing  each  not  more  than  one  quart  and 
more  than  one  pint,  or  twenty-four  bottles  or  jugs 
containing  each  not  more  than  one  pint  (T.  D.  7868, 

8241,  8694,  12006,  14444;  G.  A.  2565) per  case  |i.6o 

any  excess  beyond  these  quantities  found  in  such 
bottles  or  jugs  shall  be  subject  to  a  duty  of  5^  per 
pint  or  fractional  part  thereof,  but  no  separate  or 
additional  duty  shall  be  assessed  on  the  bottles  or 
jugs. 

e.  g.  bottles  containing  5  pints  each  of  still  wine 

w^ere  assessed  at  I3.40  per  doz. ,  that  is  for  i  doz. 

quarts  $1.60  and  i  doz.  3  pints,  excess,  $f  each 

(T.  D.  7382). 

See  provisions  to  liquors  foot  of  pages  447  to  451. 

243        Wines,   champagne    and   all    other    sparkling    wines 

(T.  D.  2367,  8900),  in  bottles,  containing  each   not 

more  than  one  quart,  and  more  than  one  pint, 

per  doz.  bottles  $8.00 
containing  not  more  than  one  pint  each,  and  more 

than  one-half  pint per  doz.  bottles  $4.00 

containing  one-half  pint  each  or  less,  .per  doz.  bottles  $2.00 
in  bottles  or  other  vessels  containing  more  than  one 
quart  each,  shall   pay,  in   addition  to  $8  per  doz. 
bottles,  on  the  quantity  in  excess  of  one  quart,  at 

the  rate  of I2.50  per  gal. 

bottles  are  dutiable,  see  "Bottles." 
See  prvoisions  to  liquors  foot  6f  pages  447  to  451. 
Liquors,  domestic,  exported  and  returned,  see  "United 
States  products  returned." 


*  General  Provisions  to  hiquoRS.—Continited. 
liquors,  and  wine,  other  than  that  put  up  in  bottles,  may  be 
imported  in  any  capacity  (T.  D.  17,  6501).  Under  existing  laws 
there  are  no  restrictions  to  the  size  of  the  package  in  which  beer, 
ale,  and  porter,  may  be  imported  (T.  D.  63).  Brandy  imported 
in  small  glass  barrels,  ornamental  in  character,  not  prohibited  if 
packed  one  dozen  to  the  case  (T.  D.  3431). 

That  all  distilled  spirits,  wines  and  malt  liquors,  imported  in 
pipes,  hogsheads,  tierces,  barrels,  casks,  or  other  similar  pack- 
ages, shall  be  first  placed  in  public  store  or  bonded  warehouse, 
and  shall  not   be  removed  therefrom  until  the  same   shall  have 


EXISTING  LAWS  AND  DECISIONS.  451 

Paragraph  .  Rate  of 

lyaw,  1894.  Duty. 

Literary  societies,  articles   specially  imported   for,  see 
"Societies." 

49    Litharge per  lb.  1%^' 

151     Lithographed  plates  for  printing 25^ 

Lithographic  prints,  viz.* 
308        prints  from  either  stone  or  zinc,  bound  or  unbound,  on 
paper  or  other  material,  (G.  A.  602,  638,  769,  822,  845, 
885,  1083,  1095,  1257,  1387,  1395,  1444,  1707,  1941,  2192), 

not  exceeding  Yo*oo-inch  thick per  lb.    20^^^ 

exceeding  y^^oQ-inch,    and    not   exceeding  yl^g-inch 
thick, 
exceeding  35  sq.  in.  cutting   size   in  dimensions 

per  lb.      8^ 
not  exceeding  35  square  inch  cutting  size  in  dimen- 
sions   per  lb.      5^ 

308        prints  from  either  stone  or  zinc  on  card  board  or  other 

material  of  a  thickness  exceeding  Y|g(y-inch . . .  per  lb.      6f 
prints,  specially  imported  for  schools  or  societies,  see 
"Societies." 
308        cigar  labels  and  bands,  lettered  or  blank,  printed  from 
either  stone  or  zinc  (G.  A.  2964). 

printed  in  less  than  10  colors per  lb.    2o,<* 

printed  in  10  colors  or  more,  or  in  bronze per  lb.    2P9' 

printed  in  whole  or  in  part  in  metal  leaf per  lb.    40^ 

311        illustrations  forming  part  of  a  periodical  or  newspaper, 
and  accompanying  same,  or  if  bound  in  or  forming 

part  of  printed  books  (G.  A.  775,  788,  1104,  2243) 25^ 

fashion  plates,  see  "Fashion  Plates." 

311        music 25^ 

321        toy  pictures  (G.  A.  2836) 25^ 

48    Lithographic  crayons  (T.  D.  9738) 255^ 

21  "  ink  (T.  D.  8923) 25^ 

177  "  needles  (T.  D.  6716) 35^ 

181  "  rollers,  wood  and  leather,  wood  chief  value 

(T.D.6136) 25^ 

538  "  stones,  not  engraved free. 

§3  "  "      engraved  (T.  D.  5048) 20^ 

§3  "  "  "if  old   and   unfit  for  use 

(T.D.  1925) 20^ 

Lithophone  (T.  D.  15552  ;  G.  A.  2962)  see  "  Paint  cont'g 
zinc." 

General  Provisions  to  Liquors — Continued. 
been  inspected,  marked  and  branded,  by  a  U.  S.  custom  ganger, 
and  a  stamp  affixed  to  each  package,  indicating  the  date  and 
particulars  of  such  importations  (T.  D.  3962,  4086,  4087,  4281,  4920, 
5029,  6055,  9099). 

*Litographic  prints  pasted  upon  paper  frames,  the  frames  chief 
value,  held  to  be  lithographs  (G.  A.  2912  citing  opinion  of  Circuit 
Court  of  Appeals,  2d  Circuit). 


452  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

Law,  1894.  Duty. 

539  Litmus,  prepared  or  not  prepared free. 

59    Lizards,  prepared  (T.  D.  6265) 25^ 

540  Loadstones free. 

615     Lobsters  in  vinegar  (T.  D.  7080,  G.  A.  146) free. 

615  **        as  shell  fish,  canned  or  otherwise free. 

177     Locks,  brass,  iron,  or  other  metal  (T.  D.  9978) 35^ 

"       for  guns,  see  **  Guns." 
Locomotives,  or  parts  of,  see  "  Iron  or  Steel." 
Logs  and  round  tim'r,  see  "Woods,"  sub-title  "Timber." 

470     Logwood,  as  dyewood free. 

"         extracts  and  decoctions  of,  see  "Extracts." 

59 >^ London  purple i2}4.% 

Looking  glass  plates,  see  "Glass"  and  "Mirrors." 

"  "     frames,  see  "  Frames." 

Loops,  iron  or  steel,  see  "  Iron  or  Steel." 

98    Lorgnettes,  and  frames  for 40^ 

Lottery  matter  prohibited,  see  Sec.  10,  Act  Aug.  28,  1894. 
Lotions,  medicinal,  see  "Preparations." 

59  Lozenges,  medicinal  (T.  D.  7410) 25^ 

Lumber,  see  "Lumber"  under  title  "Woods." 

60  Lunar  caustic 25^ 

207     Lupini,  as  vegetables  (G.  A.  502). 10^ 

470  Lupulinum  or  hop  waste,  crude  (T.  D.  3168,  G.  A,  2102). free. 

102     Lustres,  glass 35^ 

326>^Lutes 25^ 

470    Lycopodium,  crude  drug  (G.  A.  523) free. 

389    Lye  of  wood  ashes free. 

ivi: 

192     Maccaroni,  vermicelli,  and  all  similar  preparations  (T. 

D.  8819,  9388) 20^ 

630    Mace free. 

235        "     ground per  lb.      2>^ 

568        "     oil  of  (T.  D.  8651,  G.  A.  843) free. 

60        "     oil,  imitation  (T.  D.  2848) 25^ 

Machine,  blanketing,  see  belting  and  felts  under  title 
"  Woolens." 

177     Machines,  sewing,  if  metal  chief  value 35^ 

181  "  "        if  wood  chief  value 25^ 

"  threshing,  see  "Agricultural  Implements." 

Machinery,  models  of,  see  "Models." 

"  imported  for  repair,  see  Sec.  13,  Act  Aug,  28, 

1894. 

177  "        .  of  steel  or  iron  (T.  D.  8464;  G.  A.  2227) 35^ 

Mackerel,  see  "Fish." 

541  Madder  and  Mungeet,  or  Indian  madder,  ground  or  pre- 

pared, and  all  extracts  of  (T.  D.  5218) free. 


EXISTING  I.AWS  AND  DECISIONS.  453 

Paragraph  Rate  of 

I<aw,  1894.  Duty. 

Madder —  Continued. 

48  "         prepared  for  paint  (T.  D.  4833) 25^ 

470  "         root,  crude free. 

Madras  muslins  (G.  A.  1472,  2934)  as  cotton  cloth. 
Magazines,  see  "Periodicals." 

loi     Magic  lanterns,  slides 25^ 

*'  "  "     specially  imported  for  school,  &c., 

(T.  D.  10619)  see  **  Societies." 

177        "  '*  metal  chief  value  (T.  D.  7820) 35^ 

102        "  "  glass  chief  value 35^ 

321        "  "         if  toys  (T.  D.  2569,  6781;  G.  A.  354,  705, 

915) 25^ 

60    Magnesia,  acetate  of 25^ 

24  "         calcined per  tb.      7^ 

24  *'  calcined,  Henry's  (G.  A.  2030,  but  see  T..D. 

7574) per  lb.      7f 

24  "  carbonate  of,  medicinal per  lb.      3^ 

543  "  "  of,  native  mineral free. 

60  "  citrate  (T.  D.  5949,  6291) 25^ 

24  "         sulphate  of,  or  Epsom  salts  (see  paragraph 

542) per  lb.      \<f' 

543  Magnesite,  or  native  mineral  carbonate  of  magnesia free. 

"  calcined  (T.  D.  9375)  as  cement. 

544  Magnesium free. 

60  "  chloride  of  (T.  D.  8092,  8138;  G.  A.  2051) 25^ 

177  "  ribbon  (G.  A.  2663) 35^ 

io9^Magnetic  sand  (T.  D.  7126)  as  iron  ore per  ton    40)^ 

545  Magnets,  toy  or  other  (T.  D.  5293) free. 

684    Mahogany,  in  the  log,  rough  or  hewn  (G.  A.  2206) free. 

"  other     forms,    see     specific     article     under 

"Woods." 
Mail,  importations  by,  see  Act  of  March  3,  1879  {supra). 

177     Mails,  weaving,  iron  or  steel 35^ 

Maize,  see  "  Corn." 

Malacca  Joints,  see  "India  malacca  joints." 
105     Malachite,  manufactures  of,  as  marble  (G.  A.  2545),  but 

see  par.  86 45^ 

135     Malleable  iron  castings,  not  specially  provided  for  (T. 

D.  6774) per  lb.    ^-^f 

181     Mallets,  wood 25^ 

191     Malt,  barley 40^ 

246        "      extract,    including    all    preparations   bearing  the 
name  and  commercially  known  as  such,  fluid, 

in  casks  (G.  A.  2440) per  gall,    i^f 

in  bottles  or  jugs  (G.  A.  2076) per  gall.   3o<* 

solid  or  condensed 30^ 

489     Mamoncillas  or  Spanish  limes  (T.  D.  8595) free. 

326>^Mandolins 25^ 

§3     Mangan  metal  (T.  D.  8746) 10^ 


454  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  •  Rate  of 

lyaw,  1894.  Duty. 

546    Manganese,  oxide  and  ore  of*  (T.  D.  41 14,  6302,  7273, 

8429) free. 

546  ♦♦  "      ground  (T.  D.  2915) free. 

110  "  iron  (T.  D.  1991) per  ton      $4 

Manganiferous  iron  ore,  see  "Ore  of  Iron." 

611     Mangel-wurzel  seed free. 

489    Mangoes free. 

353    Manikins,  of  papier  mache  (T.  D.  3831,  10184) 30^ 

497     Manilla free. 

"      cordage,  see  "Cordage." 

"      manufactures  of,  see  Hemp,  manufactures  of. 

"      for  vessels,  see  "Vessels." 

547  Manna free. 

Mantel  covers,  according  to  material  of  chief  value  (G. 

.  A.  2943). 

108    Mantels,  slate 205^ 

105  "        marble 45^ 

181  "        wood 25^ 

Mantillas,  see  "Clothing." 

Manufactures,  all  articles  manufactured  in  whole  or  in 
part,  not  enumerated  or  provided  for,f  see  Sections 
3  and  4,  Act  of  Aug.  28,  1894. 
Manufactures   of  the   United   States   exported   and   re- 
turned, see  "United  States  products  returned." 
Manures,  see  "Fertilizers." 

548  Manuscripts  (T.  D.  1654,  3497,  3515,  G.  A.  1397) free. 

§3    Maple  syrup  (T.  D.  10425,  G.  A.  828) 20^ 

"     sugar,  as  sugar  (T.  D.  9058,  G.  A.  828). 

311     Maps  (G.  A.  2285) 25% 

410        "      printed  more  than  20  years  at  the  date  of  importa- 
tion (T.  D.  13164) .free. 

"      specially  imported   for  schools   or  societies,  see 

"  Societies." 
"      specially  imported  for  use  of  United  States,  see 
"United  States." 

*Manganese  ore  must  contain  50^  or  over  of  manganese  in  pro- 
portion to  the  entire  quantity  and  not  over  10^  of  iron  to  be 
entitled  to  free  entry  (T.  D.  4114,  9954). 

fManufactures  of  the  various  materials  have  been  placed  under 
the  titles  of  the  materials  of  which  composed,  for  the  reason  that 
different  rates  of  duty  are  imposed  on  different  articles  manufac- 
tured of  the  same  material.  (See  Sections  3  and  4,  Act  of  Aug. 
28,  1894.) 

Where  the  several  parts  of  a  manufactured  article  are  readily 
separable  for  classification  and  assessment  of  duty,  and  are  sep- 
arately valued  in  the  invoice,  each  will  be  charged  according  to 
its  characteristics. — (Reg.  of  1892,  and  T.  D.  3319,  3855,  4270,  5656, 
6122,  8213,  8464,  8973,  9835,  10066;  G.  A.  368,  591,  693,  711,  812,  1180, 
T.  D.  13004,  13938,  14265;  G.  A.  1932,  2388,  2477,  2484,  2487,  2524,. 
2795.) 


EXISTING  I.AWS  AND  DECISIONS.  455 

Paragraph  Rate  oi 

I,aw,  1894.  Duty. 

103  Marble,  of  all  kinds,  in  block,   rough  or  squared   only 

(T.      D.      278,      3586,     4495,      5279,      G.      A. 
1907) per  cubic  ft.    50)^ 

104  "        sawed,      dressed,      or      otherwise      (T.      D. 

13935)-  •  • per  cubic  ft.    85^' 

105  "        manufactures  of,  not  specially  provided  for*  (T. 

D.  8796,  G.  A.  1002,  1057,  1753) 45^ 

'  *         casts  and  statuary,  specially  imported  for  schools 
and  societies,  see  "Societies." 

104  "        mosaic  cubes  (G.  A.  2054) per  cubic  ft.    85^ 

105  "        mosaic  pictures  (T.  D.  1448) 45^ 

104  "         paving     tiles      (T.      D.      4495,      G.      A.      2054, 

2074) per  cubic  ft.    85^ 

104  "         slabs,  but  in  measurement  no  slab  shall  be  com- 

puted at  less  than  one  inch  in  thickness  (G. 

A.  2335) per  cubic  ft.    85;^ 

"        statuary,  see  "Art." 

105  "        mosaic  table  tops  (T.  D.  3016,  9617) 45^ 

321     Marbles,  of  whatever  material  composed  (T.   D.   3264, 

3821,  G.  A.  851) 25^ 

98    Marine  glasses  (G.  A.  2978) 40^ 

218    Marmalade,  as  sweetmeats  (T.  D.  1762) 30^ 

549  Marrow,  crude free. 

61  "       perfumed,  as  hair  oil 40^ 

550  Marsh  mallows free. 

550         "  "        powdered  (T.  D.  3225) free. 

355     Masks,  paper  or  pulp 25^ 

302  "        silk,  for  adults 45^ 

177  "        wire  (T.  D.  6626) 35^ 

355  "        wool  and  paper,  paper  chief  value  (G.  A.  2080). .  25^ 

321  "        if   toys,    of   any    material  other  than  paper  or 

pulp 25^ 

Mastic  gum,  see  "Drugs." 

Match  blocks,  see  blocks  under  title  "Woods." 
"       boxes,  according  to  material  of  chief  value. 

181         "       splints,  wood  (T.  D.  2708) 25^ 

326    Matches, f  friction  or  lucifer,  of  all  descriptions  (T.   D. 

5900,  6081) 20^ 

326  "  candle  and  lighting  tapes,  as  matches  (G.  A. 

2178,  2187) 20^ 

Matelasse  cloth,  according  to  material  of  chief  value. 
§3    Mate  or  Brazilian  tea  (T.  D.  3909) 20^ 

*  Articles  of  rhodonite,  jasper,  jade,  porphyry,  nephrite  and 
aventurine  quartz,  not  classified  as  manufactures  of  marble,  but 
see  par.  86  (G.  A.  17 17). 

fMatches  cannot  be  stored  in  warehouse  (T.  D.  6283),  except 
Swedish  matches  in  zinc  lined  boxes  (T.  D.  7439). 


456  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

I^aw,  1894.  Duty. 

Mathematical      instruments,      specially    imported    for 

schools  or  societies,  see  "Societies." 
Mathematical    instruments    dutiable   according  to    the 

material  ot  chief  value. 
Matico  leaf,  see  "Drugs." 

§3    Matting,  bass  (G.  A.  1510) 20^ 

356  "         of  cocoa  fiber  or  rattan 20^ 

356  "  cocoa,  with  slight  mixture  of  wool  (T.  D.  1050)..   20^ 

485  "         round  or  split  straw,  including  what  is   com- 

monly  known   as    Chinese    matting    (G.    A. 

1443) ' free. 

269          "         jute  (T.  D.  7237,  8143) 20^ 

352          "         for  covering  tea  chests,  grass  (T.  D.  3635) 25^ 

Mats  for  floors,  see  ,<  Carpets." 

352  "     table,  grass  in  natural  state  (G.  A.  708,  1705) 25^ 

277        "        "          "      fiber  (G.  A.  1054) 35^ 

311        "        "       paper,  printed 25^ 

353  "        "       India  rubber,  hard  rubber 30^ 

"        "       leather  and  wool,  wool  chief  value,  as  manf. 

of  wool,  see  "Woolens." 
558    Mattresses  or  beds,  moss,  seaweeds,  and  all  other  vege- 
table substances  used  for free. 

332^  **  "       "      curled  hair  for 10^ 

264  "  cotton  chief  value  (T.  D.  4797) 35^ 

"         wire  for,  see  "Wire." 

190    Meal,  corn 20^ 

§3        "      cotton  seed  (T.  D.  11004;  G.  A.  2977) 20^ 

§3        "      locust  bean  (G.  A.  1583) 20^ 

§3        "      linseed 20^ 

190        "      oat  (T.  D.  8509) 15^ 

193        "      rice per  lb.    X^ 

Measuring  tapes,  see  "Tapes." 

225    Meat,  extract 15^ 

225^Meat,  turtle,  dried  or  canned  (G.  A.  743,  2364) 20^ 

615        "      shell  fish,  canned  or  otherwise free. 

225^Meats  of  all  kinds,  prepared  or  preserved,  not  specially 

provided  for  (T.  D.  8533,  7244,  G.  A.  2430) 20^ 

§3        "       in  carcasses,  except  beef,  pork,  mutton  or  poul- 
try (G.  A.  1916,  T.  D.  13409) io<fo 

551  Medals,  of  gold,  silver  or  copper,  and  other  metallic 
articles  manufactured  as  trophies  or  prizes, 
and  actually  received  or  bestowed  and  ac- 
cepted as  honorary  distinctions  (T.  D.  6566, 

9987;  G.  A.  2913) free. 

"         other,  as  jewelry  or  manufactures  of  metal. 
177  "         religious  emblems,  of  gold  (G.  A.  192,  429,  1611, 

1758). 35^ 

426  "         old  (T.  D.  11135) free. 


EXISTING  IvAWS  AND  DECISIONS.  457 

Medicinal  preparations,  see  *"  Preparations." 
363  "        purposes,  acids  for,  not  specially  provided  for. free. 

"        barks,    flowers,    leaves,    plants,    roots    and 
seeds,  see  "Drugs." 

553    Meerschaum,  crude  or  unmanufactured free. 

553  "  cleaned,  waxed  and  polished  (T.  D.  3850).  .free. 

§3  "  in  "massa  blocks  "  (G.  A.  624) 20^ 

359  "  pipes 50^ 

Melada  and  concentrated  melada,  see  "Sugars." 

326>^Melodeons,  or  parts  of 25% 

489     Melons  (G.  A.  mo) free. 

206 >^       "        seed  (T.  D.  5897) 10^ 

59     Menthol  or  Japanese  peppermint  camphor  (T.  D.  4963). .  25^ 

170 >^Mercury  or  quicksilver per  lb.      7^ 

59  "  preparations  of 25^ 

Merino,  see  "Wool." 

Mescal  (T.  D.  2448),  see  "Liquors." 

444    Metallic  arsenic,  cobalt  (T.  D.  2945,  3168) free. 

"         mineral  substances,  crude,   see  specific  article 
(G.  A.  2071)  and  par.  556. 

160  Metallics  or  flitters 40^ 

Metal  threads,  see  "Bullions." 

Metals: 
alloys,  see  "Alloys." 

177        composition  metal  in  sheets  (T.  D.  6709) 355^ 

452  composition  metal;  of  which  copper  is  a  component 
material  of  chief  value,  not  specially  provided  for 
(T.  D.  8431;  G.  A.  2995) free. 

161  sheathing  or  yellow  metal,  of  which  copper  is  compo- 

nent material   of   chief  value,    and  not  composed 

wholly  or  in  part  of  iron  ungalvanized* 20^ 

159  old  sheathing  or  yellow  metal,  fit  only  for  remanu- 
facture,  (see  Section  2766,  Revised  Statutes  (supra) 

and  title  "Vessels,"  (T.  D.  10988) 10^ 

threads  of,  see  "  Bullions." 
type  metal,  see  "Type  Metal." 

metals,  unwrought,  not  specially  provided  for  (T.  D. 
3604,  6200,  8746,  9324;  G.  A.  2071)  see  specific  metal, 
metals,  such  as  iron,  steel,  &c.,  see  respective  titles. 
326>^Metalophones,  with  complete  diatonic  scale  (T.  D.  3399, 

10382) 25^ 

"               if  other  than  above,  as  toys. 
3263^  Metronomes 25^ 


*Sheathing  metal  imported  by  foreign  vessels  and  intended  to 
be  used  in  sheathing  the  bottom  of  said  vessels,  although  no  por- 
tion of  which  is  intended  to  be  landed  or  used  for  any  other  pur- 
pose, held  to  be  liable  to  duty  (T.  D.  534,  8113). 


IX 


458  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

I,aw,  1894.  Duty. 

i67^Mica 20^ 

167^    "    ruby  (G.  A.  909) 20^ 

167 |4f    "    in  slabs  (T.  D.  2676,  10475) 20^ 

1671^    "    ground  (T.  D.  6559) 20^ 

98    Microscopes  and  frames  for  (G.  A.  2894) 40^ 

"  slides  for,  only  cut  into  sizes,  not  as  manu- 

factures of  glass  but  as  glass  (G. 
A.  346,  596,  982.) 
§3  "  *'      of  pathological  specimens,  glass  not 

chief  value  (G.  A.  1394) 20^ 

Microscopic  specimens,  see  "Specimens." 

554    Milk,  fresh free. 

§3        "     food  (T.  D.  6926) 20^ 

196        "     preserved  or  condensed,  including  weight  of  pack- 
ages (inside  packages  G.  A.  627) per  lb.      2*^ 

513        "     of  India  rubber free. 

196        ' '     sugar  of per  lb.      5^ 

§3     Mill  feed  (T.  D.  4235) 20^ 

126      "     irons  and  cranks,  wrought  iron per  lb.  i  ^^'P 

611     Millet  seed,  as  grass  seed free. 

§3        "  "      prepared  for  food  (G.  A.  2085) 20^ 

Millinery  ornaments,    see    "Feathers,"    "Birds"   and 

"Artificial." 
Mill  stones,  see  "  Burr  Stones." 

225^Mince  meat  (T.  D.  8533) '. 20^ 

556  Minerals,  crude,  or  not  advanced  in  value  or  condition 
by  refining  or  grinding,  or  by  other  process  of  manu- 
facture, not  specially  provided  for  (T.  D.  8816;  G.  A. 

1982,  2142,  2343,  2785) free. 

Mineral  substances,  metallic,  in  a  crude  state,  not  speci- 
ally provided  for  (T.  D.  5972,  G.  A.  1732),  see 
"specific  article  and  par.  556." 
substances,  articles  of,  see  "Earthenware." 

grease  (G.  A.  235,  1836) _. .  25^ 

orange per  lb.  i^^ 

paints,  see  "Paints." 
specimens,  see  "Specimens." 

wax  (T.  D.  6258) free. 

waters,  all  not  artificial,  and  mineral  salts  of 
the  same,  obtained  by  evaporation,  when  ac- 
companied by  duly  authenticated  certificate, 
showing  that  they  are  in  no  way  artificially 
prepared,  and  are  the  product  of  a  designated 
mineral  spring* free. 

♦Natural  mineral  water  artificially  charged  with  gas,  to  com- 


60 
51 

668 

555 


EXISTING  LAWS  AND  DECISIONS.  459 

Paragraph  Rate  of 

Law,  1894.  Duty. 

Mineral  Water-  Continued. 
249  "        waters,  all  imitations  of  natural  mineral  waters, 

and  all  artificial  mineral  waters  (T.  D.  5790). . .  20^ 
Mineralogy,  specimens  of,  see  "Specimens."  ~ 

217     Mirabellen  (T.  D.  2670),  as  plums per  lb.  i>^<^ 

443     Mirbane,  oil  of,  or  nitro  benzole  (T.  D.  6045,  G.  A.  1441, 

2032) free. 

102     Mirrors,  not  exceeding  in  size  144  square  inches,  with  or 
without  frames  or  cases  (G.  A.  569,  948,  2008, 

2318,  2321) 35^ 

"        other,  see  "Glass." 
Mitts,  see  "Gloves." 

Mixed  materials,  see  notes  to  Sec.  4,  Act  of  Aug.  28,  1894. 
Mixtures,  medicinal,  see  "Preparations." 
Models  for  schools  (T.  D.  612),  as  philosophical  apparatus, 
see  "Societies." 
557  "      of  inventions  and  of  otUer  improvements  in  the 

arts,  including  patterns  for  machinery,  but  no 
article  shall   be   deemed   a  model  or  pattern 

which  can  be  fitted  for  use  otherwise free, 

"     other,  dutiable  according  to  the  material  of  chief 
value  (T.  D.  253,  1767;  G.  A.  1076,  1145,  1165, 
1263,  2227). 
Mohair  cloth  for  buttons,  see  "Button  forms." 

"       goods,  see  "Woolens." 
Molasses,  see  title  "  Sugars  and  Molasses." 
Molds,  hammer  and  gun,  see  "Iron  or  Steel." 

"      for  buttons,  according  to  material  of  chief  value. 
Moleskins,  cotton,  see  "Plushes." 
Monumental  stones,  see  "Stones." 
Monstrance,  as  regalia  (T.  D.  3745),  see  "Societies." 
Monuments,  imported  by  societies,  see  "Art." 

105  "  marble 45^ 

106  "  stone 30^ 


pensate  for  loss  of  same  in  bottling,  admitted  free  of  duty  (T.  D. 
5115)- 

Apollinaris  (T.  D.  7638);  Hunyadi  Janos  (T.  D.  7023);  Roncegno 
(T.  D.  7417);  Sprudel  (G.  A.  2062)  are  natural  mineral  waters. 

Stone  jugs  containing  mineral  water  are  not  dutiable  as  bottles 
(G,  A.  356). 

Certficate  as  to  Mineral  Waters  should  embrace  oath  or  decla- 
ration of  owner  or  manager  of  the  spring  (T.  D.  15503). 


460  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

I^aw,  1894.  Duty. 

206    Moon  seed,  as  poppy  seed  (T.  D.  3451,  7828),  (see  note 

to  seed,  poppy)  56  lbs.  to  bushel.. per  bush,  lof 

29         "          "      oil,  as  poppy  oil,  7>^  lbs.  to  gal per  gal.  20^ 

Moquettes,   woolen,   for  cushion  coverings  (G.  A.    628), 

see  "Wool,  manfs.  of." 

341     Morocco  skins,  tanned  but  unfinished  (T.  D.  3671,  7862; 

G.  A.  592) \oio 

341            "             "      finished 20^ 

25     Morphia  or  morphine,  and  all  salts  of per  oz.  50^ 

86    Mortars,  eathenware,  not  decorated 30^ 

83           "         common  stoneware 20^ 

105           "         marble 45^ 

134            "         cast  iron per  lb.  ^-^f 

144           "         if  enameled 35^ 

136            "         coated,  glazed  or  tinned per  lb.  2f 

104  Mosaic  cubes,  marble  (G.  A.  2054). per  cubic  foot  %^f 

105  "        pictures,  marble  (T.  D.  1448) 45^ 

loi  "        cubes,  fusible  enamel  (G.  A.  2537) 25^ 

Mosaics,  earthenware,  as  tiles  (T.  D.  13907). 

177  "         metal  and  glass  (G.  A.  685),  if  not  tiles 35^ 

108  "         Florentine,  of  slate,  if  not  tiles  (T.  D.  547,2  624, 

10620) 20^ 

102  "         glass  (T.  D.  4909,  G.    A.    1370,    2054),   but   see 

"Tiles" 35f. 

"         porcelain,  if  not  tiles,  see  "Porcelain," 

336  "         set  as  jewelry 35^ 

if  tiles,  see  "Tiles"  (T.  D.  13907). 
"         imitation  of   precious    stones,   see    "Precious 
stones." 

276    Mosquito  netting,  cotton 50^ 

Moss  (drugs),  see  "Drugs." 

§3        "      dyed  (G.  A.  977) 20^ 

558        "      crude  or  unmanufactured,  not  otherwise  specially 

provided  for  (G.  A.  1755) free. 

558        "      dried  (T.  D.  4854) free. 

558        "      peat  (T.  D.  9349) free. 

69        "      sea  or  Iceland 10^ 

Mousseline-de-Lane  (T.  D.  7331),  as  woolen  dress  goods. 
Mowers,  see  "Agricultural  Implements." 
Mucilages,  medicinal,  see  "Preparations." 

470    Mucilage,  gum  arable  and  water  (G.  A.  2493) free. 

258    Mufflers,  cotton  (G.  A.  1305) 40^ 

woolen    (G.    A.    359),  see    "Clothing,"    under 
"Woolens." 

353     Muff's,  fur 30^ 

"      foot,  leather  and  dressed  sheep  skins  (G.  A.  298), 
as  wool  manufactures,  see  "Woolens." 
301         "      silk  (G.  A.  340) 50^ 


EXISTING  LAWS  AND  DECISIONS.  461 

Paragraph  Rate  of 

Ivaw,  1894.  Duty. 

Mugs,  according  to  material  of  chief  value,  see  "Beer 

mugs." 
Mules,  see  "Animals." 

86    Mullers  or  color  stones  (T.  D.  5048) 30^ 

Mulls,  madras  (G.  A.  1472),  as  cotton  cloth. 
Mulls,  Swiss,  see  "Cotton  mulls." 
Mundic  (T.  D.  507),  see  "Ore." 
Mungo,  woolen,  see  "Wool." 
Munjeet,  see  "Madder." 

386     Murexide,  dye free. 

S^Muriate  of  ammonia,  or  sal  ammoniac 10% 

60  "  "  barytes 25^ 

601  "         "  cinchona free. 

60  "         "  cocaine  (T.  D.  13826,  13849) 25^ 

595  "         "  potash free. 

60  "         "  strontia 25^ 

60  "         "tin 25^ 

363     Muriatic  acid free. 

207     Mushrooms,  dried  (T.  D.  1408,  G.  A.  2609) 10^ 

198  "  prepared  or  preserved,  in  tins,  jars,  bottles 

or  otherwise  (G.  A.  1634) 30^ 

198  "  sauce 30^ 

206^  "  spawn  (T.  D.  6342,  5714) 10% 

326i^Music  boxes  (G.  A.  2903) 25^ 

321         *'  "    if  toys,  (G.  A.  1446,  1516) 25^ 

181         "       stands,  wood  chief  value 25^ 

311        "       in  sheets  or  bound  (T.  D.  3503) 25^ 

"       for  societies,  see  "Societies." 

410  "       which  shall  have  been  printed  more  than  20  years 

at  date  of  importation free. 

311        "       in  sheets,  in  foreign  language  (T.  D.  11118,  G.  A. 

•         1266,  1400,  1403,  1991) 25^ 

411  "       in  books  or  pamphlet  form  in  foreign  language  (G. 

A.  1400,  1703) free. 

411         "       and  books,  in  raised  print,  used  exclusively  by  the 

blind free. 

311        "       paper,  with  lines  only  (T.  D.  4991) 25^ 

326>^Musical  instruments  or  parts  thereof.*  except  piano  forte 
actions  and  parts  thereof  (G.  A.  35;  T.  D.  9325,  3255, 

6355;  G.  A.  2867) 25^ 

321        if  toys, 25^ 

431        strings,  catgut  or  gut  cord  (G.  A.  311,  2828) free 

3261^     strings,  catgut,  mixed  with  other  material  (G.  A.  1655, 

2463) 25^ 

326>^     strings,  other  than  gut 2$% 

■'*In  the  case  of  Foot  vs.  Arthur  (cited  in  T.  D.  4859)  the  court 
held  that  the  provision  for  musical  instruments  must  be  construed 


462  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

I,aw,  1894.  Duty. 

559    Musk,  crude,  in  natural  pod free. 

559  •'  "      with  portion  of  pod  removed  (T.  D.  5646).  .free. 
§3         "in  the  grain,  removed  from  the  pod  and  dried  (T. 

D.  8962) 10^ 

61  "      prepared  as  perfumery,  non  alcoholic 40^ 

142     Muskets  and  parts  thereof  (T.  D.  9537 ;  G.  A.  1633) 25^ 

Musket  blocks,  see  blocks  under  title  "Woods." 
Muslins,  cotton,  see  "Cotton  muslin  and  mulls." 

302  "        silk  (G.  A.  598) '. 45^ 

301  "  "     embroidered 50^ 

234    Mustard,  ground,  preserved  or  prepared  in  bottles  or 

otherwise 25^ 

558  "        dross  (G.  A.  2461) free. 

611  "        seed free. 

60  "        oil  (T.  D.  8487,  9859;  G.  A.  1861) 25^ 

198            "        French,  or  sauce  (T.  D.  5809,  6280;  G.  A.  1585..  30^ 
224^Mutton,  fresh 20^ 

560  Myrobolan free. 

18  "         extract  of  (T.  D.  5529) 10^ 

Myrrh  gum,  see  "  Drugs." 
668    Myrtle  or  bay  wax,  as  vegetable  wax  (T.  D.  7426) free. 

352     Nail  cleaners,  bone,  ivory  and  metal,  if  bone  chief  value 

(G.  A.  904) 25^ 

354       "     heads,  gelatine  (G.  A.  2380) 35^ 

177       "     files  (G.  A.  2525) 35^ 

"     wire  rods,  iron  or  steel,  see  "Wire  Rods." 

177     Nails,  brass  headed  (T.  D.  6361) 35^ 

146        "     bellows  (T.  D.  7257) 305^ 

86        "    china  or  porcelain  heads  (T.  D.  8066) » 30^ 

177         "    copper 35^ 

145  "     cut  iron  or  steel 22>^^ 

146  "     horse-shoe,  wrought  iron  or  steel  (G.  A.  1622) 30^ 

146        "     hob,  wrought  iron  or  steel 30^ 

"  for  construction  or  repairs  of  vessels,  see  "Vessels." 

177        "     for  ornamenting  buttons  (T.  D.  6397) 35^ 

146        "  iron,  wrought  or  steel,  not  specially  provided  for 

(T.  D.  7257) 30^ 

177        "     plated  or  gilt 355^ 

146  "     steel,  wrought  not  specially  provided  for 30^ 

147  "     wire,  made  of  wrought  iron  or  steel 25^ 

177        "  other,  of  any  metal,  except  above  (T.  D.  6361,  7659, 

8824) 35^ 


to  include  any  implement  or  structure  artificially  constructed  and 
ordinarily  used  for  the  production  of  a  succession  ot  musical  and 
harmonious  sounds  (T.  D.  5217). 


EXISTING  LAWS  AND  DECISIONS.  463 

Paragraph  Rate  of 

Law,  1894.  Duty. 

Nainsooks,  cotton,  as  cotton  cloth  (G.  A.  1455). 

Nankeen,  as  cotton  cloth. 
443     Naptha,  coal  tar  product  (see  proviso  to  "  Petroleum  "),  .free. 

443     Naphthaline  (T.  D.  13410,  G.  A.  1843,  1870) free. 

14    Naphthaline  dyes  and  colors  (T.  D.  9766) 25^ 

264     Napkins,  cotton  damask 35^ 

276  *'         cotton  or  linen,  embroidered 50^ 

311  **         paper,  printed  (T.  D.  9050,  9561;  G.  A.  282) 25^ 

277  "         linen 35^ 

313  "         tissue  paper  (G.  A.  April  13,  1895) 20^ 

301  "         silk,  embroidered 50^ 

443     Napthol  salts  (T.  D.  13410,  G.  A.  1840,  1851) free. 

35     Narcotine 20^ 

206^ Nasturtium  seeds  (T.  D.  6241) 10^ 

68     Natron  wasserglas(T.  D.  4710),  as  silicate  of  soda,  per  lb.     ^if" 
Natural  history,  specimens  of,  see  "Specimens." 
Neat  cattle,  and  hides  of,  see  Sections  17  and  18,  Act  of 
Aug.  28,  1894. 

60    Neat's  foot  oil 25^ 

Necklaces,  see  "Jewelry." 

258     Neckties  or  neckwear,  cotton  or  cotton  chief  value* 40^ 

275  "        linen  or  linen  chief  value  (no  part  wool) 50^ 

301  "        silk  or  silk  chief  value  (G.  A.  465,  592,  1227, 

2029) 50^ 

wool,  worsted   or  animal   hair,   see   clothing, 
under  "Woolens." 

177     Needle  points  (G.  A.  2890) 35^ 

150    Needles,  not  specially  provided  for  (T.   D.  4703,  9070; 

G.  A.  765) 25^ 

150  "         crochet  (T.  D.  9293,  6828) 25^ 

150  "         or  hooks,  for  embroidery  machines  (G.  A.  745, 

March  26,  1895) 25^ 

561  "         darning free. 

561            "          hand-sewing  (including  sail,  harness  and  up- 
holsterer's) (G.  A.  1804) free. 

177  **         hypodermic  (T.  D.  9526) 35^ 

150  "         Jacquard  (G.  A.  1648) 25^ 

150  "         for  knitting  or  sewing  machines  (G.  A.  2302)..  25^ 

150  "  knitting 25^ 

177  "         larding  (G.  A.  1527) 35^ 

177  "         lithographic  (T.  D.  6716) 35^ 

150  "  surgical  (G.  A.  582) 25^ 

150  "         tape 25^ 

568    Neroli  or  orange  flower  oil  (T.  D.  9737) free. 

*  Neckties  in  the  piece  are  classified  the  same  as  neckties  (G.  A. 

2596). 


4G4  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

lyaw,  1894.  Duty. 

276    Netting,  flax,  jute,  cotton  or  vegetable  fiber  chief  value. .  50^ 

353  "       human  hair  (T.  D.  1539) 30^ 

301  "       silk 50% 

286  "       woolen 50^ 

272     Nets,  gill  netting,  webs,  and  seines,  flax 40^ 

276        "      Hamburg $0% 

276        "      mosquito,  cotton 50^' 

"      for  head,  see  "Head  Nets." 
Newspapers,  see  "Periodicals." 

i67>^Nickel  (T.  D.  6064) per  lb.      6f' 

^^7/4  "  alloy  of  any  kind  in  which  nickel  is  the  compo- 
nent material  of  chief  value per  lb.      6^^ 

i67>^     "        in  plates,  ingots,  &c.  (T.  D.  6064) per  lb.      6<^ 

573        "        ores  and  nickel  matte free. 

167 >^     "        oxide per  lb.      6^ 

177  "  manufactures,  articles,  or  wares,  not  specially 
enumerated  or  provided  for,  composed  wholly 
or  in  part  of,  whether  partly  or  wholly  manu- 
factured (see  notes  to  Section  4,  Act  Aug.  28, 

1894) 35fo 

(articles  made  wholly  or  partly  of  nickel  if  not 
found  in  this  "Schedule"  under  their  specific 
names,  are  classified  under  this  general  pro- 
vision). 

177    Nippers,  of  any  metal , 35^ 

Nipples,  for  guns,  see  "Guns." 

622    Niter  cake,  sulphate  of  soda free. 

60    Nitrate  of  barytes  (T.  D.  6172) 25^ 

60  "       "    iron 25^ 

50  "       "    lead perlb.  i>^,<^ 

595  "       "    potash  (or  saltpetre),  crude free. 

56  "       "  "      refined per  lb.    )4f' 

56  "       "  "      partly  refined  (T.  D.  674) per  lb.    }4f' 

60  "        "     silver 25^ 

621  "       "     soda,  or  cubic  nitrate  (T.  D.  9457) free. 

60  "       "     strontia  (T.  D.  6172) 25% 

60  "        "     tin 25^ 

60  "       "     zinc 25^ 

363     Nitric  acid free. 

60    Nitrite  of  soda  (G.  A.  733) 25^ 

443     Nitro-benzole,  or  oil  of  mirbane  (T.  D.  6045,  G.  A.  1441, 

2032) free. 

363     Nitro-picric  acid  (T.  D.  9827) free. 

17     Nitrous  ether,  spirits  of per  lb.    25^* 

362     Noils,  china  grass  (T.  D.  6873,  G.  A.  1728). .  .\ 105^ 

"       hair,  see  "Wool." 

617        "       silk free. 

"       wool,  see  "Wool." 


EXISTING  IvAWS  AND  DECISIONS.  465 

Paragrraph  Rate  of 

I^aw,  1894.  Duty. 

Non-enumerated  articles,  see  Sees.  3  and  4,  Act  of  Aug. 

28,  1894. 
Noyeau,  see  "Liquors." 
Nursery  stock,  see  "Plants." 
Nut-galls  (drugs),  see  "Drugs" 

18  "         extract  of  (T.  D.  5529) 10^ 

631     Nutmegs free. 

60  "        oil  of  (T.  D.  6253,  8651,  G.  A.  1854) 25^ 

568    Nut  oil,  not  specially  provided  for  (G.  A.  2360) free. 

224    Nuts,  all  kinds  (edible),  shelled  or  unshelled,  not  spe- 
cially provided  for  (T.  D.  1958) 20^ 

"      not  edible  (drugs),  see  "Drugs." 
221         "      almonds  (including  bitter,  T.  D.  6953,  9196),  not 

shelled per  lb.      3<* 

221  "  "  clear,  shelled   (including  bitter,  T.  D. 

6953) per  lb.      5<* 

491         "       Brazil free. 

224        ' '      chestnuts 20^ 

224     ,   "       cocoanuts,  in  the  shell 20^ 

491        "      cream free. 

222  "      filberts,  or  hazel,  all   kinds,  not  shelled    (G.  A. 

175) per  lb.      2*^' 

222  "  "        shelled per  lb.      4^ 

386        "      used  in  dyeing  or  tanning,  in  a  crude  state,  not 

specially  provided  for free, 

491  "      palm  (G.  A.  1793) free. 

491  "  "     kernels free. 

223  "      peanuts,  or  ground  beans  (T.  D.  3240) 20^ 

222  "  walnuts,  of  all  kinds,  not  shelled  (T.  D.  6512). per  lb.      if 

222  "  "  "  "      shelled per  lb.      4^ 

222  "  "         in  brine,  not  shelled  (T.  D.  6290).  .per  lb.      if 

148  "      wrought  iron  or  steel  (see  Bolts)  (G.  A.  2220) 25^ 

564  Nux  vomica * free. 

o 

386    Oak  bark  for  tanning,  crude free. 

16^     "      "      otherwise  than  crude \o% 

565  Oakum  (T.  D.  9381) free. 

Oar  blocks,  see  Blocks,  under  title  "  Woods." 

181     Oars,  finished 255^ 

190    Oatmeal  (T.  D.  8509) 15^ 

190    Oats  (T.  D.  6156) 20^ 

190       "      coarsely  ground  or  groats,  (T.  D.  8509),  as  oatmeal.  15^ 

190       "      ground  for  provender  (T.  D.  585) 205^ 

§3       "  "       and  mixed  with  other  grain  (T.  D.  2841) 20^ 

190       "      for  seed,  (T.  D.  2227),  as  oats 20^ 

Obscene  articles,  see  Section  10,  Act  of  Aug.  28,  1894. 
Ocher  and  ochery  earths,  see  "  Paints." 


466  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

I,aw,  1894.  Duty. 

567    Oil  cake free. 

567  "       "   crushed  (T.  D.  6445) free. 

499      "       "   fish  (T.  D.  6386) free. 

273  Oil  cloth  for  floors,  stamped,  painted,  or  printed,  includ- 
ing linoleum,  corticene,  cork  carpets,  figured  or  plain, 
and  all  other  oil  cloth  (except  silk  oil  cloth),  and  water- 
proof cloth,  not  specially  provided  for  (T.  D.  4192.) 

valued  at  25^,  or  less,  per  sq.  yd 25^ 

valued  above  25^  per  sq.  yd 40^ 

Oil  cloth  foundations  or  floor  cloth  canvas,  according  to 
material. 

302      '•       **      silk ....45^ 

206  .  Oil  seeds,  not  specially  provided  for. 20  cts.  per  bus.  of  56  lbs. 

508      "    stones  or  hones  (T.  D.  8786) free. 

Oils:— 
60        all  preparations  known  as  essential   oils,   expressed 
oils,  distilled  oils,  and  rendered  oils,  and  all  combi- 
nations of,  not  specially  provided  for  (T.  D.  9803). . .  25^ 
60        absinthe,  (wormwood) 25% 

568  almond  (T.  D.  6545) free. 

60        allspice 25^ 

568  ambe  r free. 

568  ambergris,  crude  and  rectified free. 

60  angelica  (T.  D.  8992) 25^ 

568  aniline  (T.  D.  5538,  9487;  G.  A.  2789) free. 

60  animal 25^ 

568  anise,  or  anise-seed free. 

568  anthoss  or  rosemary free. 

60  antique 25^ 

568  aspic  or  spike  lavender free.' 

60  bay  leaves  or  bay  rum  essence  (T.  D.  2644) 25^ 

568  bene  or  sesame free. 

443  benzine  (see  Petroleum) free. 

443  benzole  (see  Petroleum) free. 

568  bergamot  (T.  D.  5594)  (see  note  to  oil,  lemon) free. 

60  birch  tar  (T.  D.  9634,  G.  A.  1 105,  1364) 25^ 

60  cade  (T.  D.  6882) 25^ 

568  cajeput free. 

60  camphor  (T.  D.  9264;  G.  A.  2815) 25^ 

568  caraway free. 

568  cassia  (T.  D.  4039,  9241,  G.  A.  1414) free. 

27  castor per  gall.   35^ 

568  cedrat free. 

60  cenne 25^ 

568  chamomile free. 

568  cinnamon  (T.  D.  4039) free. 

568  citron,  as  oil  of  cedrat  (T.  D.  8962) free. 

568  citronella  or  lemon  grass  (T.  D.  770) free. 


EXISTING  I.AWS  AND  DECISIONS.  467 

Paragraph  Rate  of 

I^aw,  1894.  Duty. 

Oils—  Continued. 

568        civet free. 

60        cloves 25^ 

568        coal,  crude  or  refin*ed  (see  note  to  petroleum) free. 

coal-tar,  products  of,  see  "Coal  tar." 

568        cocoa  nut  (G.  A.  2360) free. 

499        cod  (G.  A.  2832) free. 

28  cod  liver  (T.  D.  7141,  7310) 20^ 

568  "       "      of  American  fisheries free. 

59  "       "      if  proprietary  (G.  A.  268,  2861) 25^ 

17        cognac,  or  oenantic  ether,  (but  see  par.  60) per  lb.  |i.oo 

31        colza  or  rape  seed  oil  (T.  D.  2604) per  gall.    \of 

568        cotton  seed free. 

568        croton free. 

60  cubebs 25^ 

60        cummin 25^ 

443        dead  or  phenyle  acid  (T.  D.  5825.  G.  A.  2261) free. 

60        distilled,  not  specially  provided  for  (G.  A.  2899;  T.  D. 

15555) 25^ 

568        enfleuraged  grease free. 

60        essential  or  expressed,  not  specially  provided  for 25^ 

60        eucalyptus  (T.  D.  8651) 25^ 

568        fennel free. 

568        fish  oil  of  American  fisheries free. 

34  "     "    not  specially  provided,  foreign  fisheries  (G.  A. 

609,  748,   1150,  2808) 25^ 

29  flaxseed,  or  linseed,  raw,  boiled,  or  oxadized,  7>^  lbs. 

to  gall.  (T.  D.  3473,  9803) per  gall.    20^ 

17        fruit,  or  fruit  ethers,  or  fruit  essences  (T.  D.  1129,  8881, 

9205;  G.  A.  1939,  2332) per  lb.  $2.00 

30  fusel  or  amylic  alcohol  (G.  A.  2065) 10^ 

60        geranium  (T.  D.  8651,  8992) 25^ 

60  ginger  grass  (G.  A.  2491) 25^ 

499        grease,  and  oils,  including  cod  oil,  such  as  are  com- 
monly used  in  soap  making  or  in  wire  drawing,  or 

for  stuffing  or  dressing  leather,  and  which  are  fit 
only  for  such  uses,  not  specially  provided  for  (G.  A. 

595,  1776,  2808) free. 

568        ground  bean  or  pea  nut  (T.  D.  6878) free. 

61  hair 40^ 

59        harlaem  (T.  D.  5888) 25^ 

31  hempseed per  gall.    \of 

568        herring,  of  American  fisheries free. 

34  "  "  foreign  "         25^ 

illuminating,  of  coal  tar,  see  "Petroleum." 

568       jasmine  or  jasimine  (T.  D.  8834,  G.  A.  1414) free. 

568        juglandium free. 

568        juniper  (T.  D.  9944) free. 


468     •         U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

Law,  1894.  Duty. 

Oils. — Continued, 
kerosene,  see  "Petroleum." 

60        laurel 25^ 

568        lavender  (T.  D.  8671) free. 

568  **  spike  or  aspic free. 

568        lemon  grass,  or  citronella  (T.  D.  770) free. 

568        lemon*  (G.  A.  999,  T.  D.  14203) free. 

568        limes  (T.  D.  6274) free. 

29        linseed  or  flaxseed,  ^yi  lbs.  to  gall,  raw,  boiled  or  oxi- 
dized (T.  D.  3473,  9803) per  gall.    20*2' 

568        mace  (T.  D.  8651,  G.  A.  843) free. 

60  "      imitation  (T.  D.  2848) 25^ 

59  medicinal  proprietary 25^ 

443        mirbane,  or  nitro.benzole  (T.  D.  6045,  G.  A.  1441,  2032)free. 

29        moon   seed,  as   poppy,  7>^  pounds  to  gallon  (T.  D. 

7828) per  gall.    2o,<^ 

60  mustard  (T.  D.  8487,  9859  ;  G.  A.  1861) 25^ 

.  60        neatsfoot 25^ 

568        neroli  or  orange  flower  (T.  D.  9737) free. 

568        nut  or  oil  of  nuts,  not  specially  provided  for  (G.  A. 

2360) free. 

60        of  nutmegs  (T.  D.  6253,  8651 ;   G.  A.  1854) 25^ 

32  olive,  fit  for  salad  purposes per  gall.  35^' 

568  "      for  manufacturing  or  mechanical  purposes,  unfit 

for  eating  and  not  otherwise  provided  for  (G. 

A.  565,  1817) free. 

568  "     residuum  (T.  D.  6675) free. 

568        orange*  (T.  D.  9241) free. 

568  ''      flower  or  neroli  (T.  D.  9737) free. 

568        origanum,  red  or  white free. 

568        ottar  of  roses  (T.  D.  9241 ;  G.  A.  1829) free. 

568        palm free. 

60        patchouly  (T.  D.  8651) 25^ 

568        pea-nut  (T.  D.  6878) free. 

33  peppermint  (T.  D.  8615) 25^ 

petroleum,  see  "Petroleum." 

568        pettigrain  (T.  D.  9737) free. 

60        pimento  (allspice) 25^ 

29        poppy  seed,  raw,  boiled,  or  oxidized,  'jYz  lbs.  to  gall. 

(T.  D.  3173,  9803) per  gall.    2o<^ 

31        rape  seed,  lY^   pounds  to  gallon  (T.  D.  9323;  G.  A. 

2490) per  gall.    10^ 

60        rendered,  not  specially  provided  for 25^ 

568        rosemary  or  anthoss free. 

568        of  roses,  if  ottar  of  roses  (T.  D.  9241 ;  G.  A.  1829) free. 

♦Haensel's  patented  essential    oils  of   bergamot,   orange  and 
lemon,  free  (T.  D.  5594). 


EXISTING  LAWS  AND  DECISIONS.  469 

Paragraph  Rate  of 

I,aw,  1894,  Duty. 

Oils. — Continued. 

60        rose  so-called  (G.  A.  199) 25^ 

60        sassafras 25^ 

60        savin,  sage  and  santal  wood  (T.  D.  9335) 25^ 

568        seal ,  of  American  fisheries free . 

34  "      **  foreign  fisheries 25^ 

568        sesame  or  sesamum  seed  or  JDean free. 

26        soluble,  or  alizarine,  assistant  (G.  A.  1320) 30^ 

568        spermaceti,  of  American  fisheries free. 

34  "  "  foreign  fisheries  (G.  A.  609.  748) 25^ 

568        spike  lavender  or  aspic free. 

568        thyme free. 

26        Turkey  red ' 30^ 

660        turpentine  (T.  D.  8671) free. 

568        valerian free. 

60        vanilla  bean 25^ 

60        vegetable,  not  otherwise  provided  for  (T.  D.  5914) 25^ 

vitriol  or  sulphuric  acid,  see  "  Sulphuric  Acid." 

568        whale,  of  American  fisheries free. 

34  "       **  foreign  fisheries 25^ 

60        wintergreen  (T.  D.  9859,  G.  A.  999) 25^ 

60        wormwood  (absinthe) 25^ 

Ointments,  medicinal,  see  "Preparations." 
Old  metals,  see  the  respective  metal. 
Olebanum  gum,  see  "  Drugs." 
Oleographs,  (G.  A.  602)  see,  **  Lithographs." 
194     Oleomargarine  (T.  D.  7745)  4^  per  lb.  and  Int.  Rev.  Tax 
15^  per  lb.,  see  Act  Aug.  2,  1886  {supra). 
Oleo-resins,  medicinal  see  "Preparations." 
Olive  oil,  see  "Oils." 

§3        "      nuts,  ground  (G.  A.  558) 20^ 

^53        "      seed  kernels  (T.  D.  8524)  (see  paragraph  558) 20^ 

215     Olives,  green  or  prepared 20^ 

215  "       Stuff"ed  (T.  D.  1611) 20^ 

202     Onions • per  bush.    2o<* 

198  "       in  brine  (G.  A.  1080.  2801) 30^' 

2o6]4.      "      seed  (T.  D.  6635) 10^ 

556    Onyx,  quartz  formation,  crude  (T.  D.  4842) free. 

105        "      man'f's  of,  not  specially  provided  for  (G.  A.  1753).  45^ 
"       Mexican,  as  marble  (G.  A.  1907,  April.  4,  1895). 

90    Opal  or  porcelain  glassware  (G.  A.  2390) 40^ 

Opals,  see  "  Precious  Stones." 

98    Opera  glasses  and  frames  for  (G.  A.  695) 40^ 

336        "  "        miniature,  as  charms  (T.  D.  9073) 35^ 

569  Opium,  crude  or  unman'f'd,  and  not  adulterated,  con- 
taining 9^  and  over  of  morphia  (T.  D.  7648, 
9754,  9818) free. 


470  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

Law,  1894.  Duty. 

Opium — Continued. 

36  "         containing  less  than  9^  of  morphia  (T.  D.  7648, 

9413,  9818,  12613) per  lb.      |6 

35  '*        aqueous  extract  of,  for  medicinal  uses,  and  tinc- 

ture of,  as  laudanum,  and  all  other  liquid  pre- 
parations of  opium,  not  specially  provided  for,  20^ 

36  **        prepared  for  smoking per  lb.      $6 

36  But  opium  prepared  for  smoking,  and  other 

preparations  of  opium  deposited  in  bonded 
warehouse,  shall  not  be  removed  therefrom 
without  payment  of  duties,  and  such  duties 
shall  not  be  refunded,  (T.  D.  776)* 

98    Optical  instruments  and  frames  for  (G.  A.  2894,  2978) 40^ 

240    Orange  bitters  (T.  D.  9113) per  proof  gall. |i. 80 

568         **        flowers,  oil  of  (T.  D.  9737) free. 

59  "        flower  water  (T.  D.  5945,  9931;  G.  A.  102,  1042)..  25^ 

51  "        mineral perlb.  i^,<2^ 

533          "       juice,  sour,  (T.  D.  2345,  6589)  (see  note  to  fruitjuice)  free. 
568  "        oil  (T.  D.  9241)  (see  note  to  oil,  lemon) free. 

570  *'        peel,  not  preserved,  candied,  or  otherwise  pre- 

pared (G.  A.  1591) free. 

220  "  "     when  candied  or  preserved 30^ 

216    Oranges,  lemons,  and  limes: 

in  bulk $1-50  per  i.ooo. 

in  packages  (G.  A.  301 1),  8  cts.  per  cub.  ft.,  of  capacity, 
additional  duty  upon  the  boxes  or  barrels  of  foreign 

material  (G.  A.  559,  2594) 30^ 

fadditional  duty  upon  the  boxes  when  the  sides,  tops 
and  bottoms  are  made  of  exported  American  shooks 
and  the  other  part  of  foreign  material  (G,  A.  2822, 

2855;  T.  D.  15563) 15^ 

bitter  oranges,  as  oranges  (T.  D.  9365,  G.  A.  1926). 

198        limes,  in  brine,  (T.  D.  5190,  see  G.  A.  730) 30^ 

234KOrchids 10^ 

571  Orchil,  or  orchil  liquid free. 

48  "       extract,  if  a  color  (T.  D.  10082) 25^ 

18  "  "        for  dyeing  (T.  D.  5529) 10^ 

376    Ore,  antimony,  crude,  sulphite  of  (T.  D.  5473) free. 

' *  ground  (G.  A.  1910) 20^ 

for  cabinets  as  specimens free. 

chromic,  or  chromate  of  iron free . 

cobalt free. 

copper  (T.  D.  6035,  15497) free. 


§3 
625 

438 
444 
451 


♦Opium  before  removal  from  Custom  House,  how  stamped,  see 
Section  38  of  Act  of  October  i,  1890,  {supra)  and  T.  D.  10304,  11750, 
April  17,  1895. 

f  Orange,  lemon  and  lime  boxes  when  made  entirely  of  American 
shooks  are  free  under  paragraph  387  (G.  A.  April  5,  1895). 


EXISTING  LAWS  AND  DECISIONS.  471 

Paragraph  Rate  of 

L,aw,  1894.  Duty. 

Ore —  Continued. 

556        "     corundum free. 

472        "     emery : free. 

573        ' '     gold free. 

iQ^Yz    "     iron,  including  manganiferous  iron  ore,also  the  dross 

or  residuum  from  burnt  pyrites  (T.  D.  9410  ,G.  A. 

1312,  2048,  2269) per  ton    4o<^ 

165  "     lead,  and  lead  dr'oss  (G.  A.  485,  492,  1595)  (see  pro- 

viso to  ores,  silver) per  lb.    ^^ 

166  Provided,  That  in  case  any  foreign  country  shall 
impose  an  export  duty  upon  lead  ore  or  lead  dross 
or  silver  ores  containing  lead,  exported  to  the 
United  States  from  such  country,  then  the  duty 
upon  such  ores  and  lead  in  pigs  and  bars,  molten 
and  old  refuse  lead  run  into  blocks  and  bars,  and 
old  scrap  lead  fit  only  to  be  remanufactured, 
herein  provided  for,  when  imported  from  such 
country,  shall  remain  the  same  as  fixed  by  the  law 
in  force  prior  to  the  passage  of  this  act*  (T.  D. 
15266,  15277,  15287,  15337,  15374)- 

"     of  manganese,  see  "Manganese." 

573        "     nickel,  and  nickel  matte free. 

573       "     silver  (T.  D.  4391,  6581,  7543,  9662,  10037;  G.  A.  1213) 

see  proviso  to  ore,  lead free. 

165  Provided,  That  silver  ore   and  all  other  ores 

containing  lead  shall  pay  a  duty  of  }(f  per  lb.  on 
"the  lead  contained  therein,  according  to  sample 
and  assay  at  the  port  of  entry.  The  method  of 
sampling  and  assaying  to  be  that  usually  adopted 
for  commercial  purposes  by  public  sampling 
works  in  the  United  States  (T.  D.  10383,  11042, 
11049,  11116,  11159,  11448, 11464,  11481,  11738,  13T74). 

642       "     sulphur,  as  pyrites  or  sulphuret  of  iron,  in  its  natural 

state  containing  in  excess  of  25^  of  sulphur free. 

653       "    tin free. 

**     other,  see  "Minerals." 

326>^drgans  or  parts  of 25^ 

326>^Orguinettes  or  parts  of 25^ 

568    Origanum,  red  or  white,  oil  of free. 

*  For  list  of  countries  imposing  export  duties  on  lead  ores  and 
lead,  see  T.  D.  15266. 

The  Act  of  Oct.  i,  1890,  imposed  duties  on  lead  ores  and  lead  as 
follows  : 

Paragraph  199.  Lead  ore  and  lead  dross  i]4.  cts  per  lb.,  pro- 
vided, that  silver  ore  and  all  other  ores  containing  lead  shall  pay 
a  duty  of  i>^  cts.  per  lb.  on  the  lead  contained  therein,  according 
to  sample  and  assay  at  the  port  of  entry. 

Paragraph.  200.  Lead  in  pigs  and  bars,  molten  and  old  refuse 
lead  run  into  blocks  and  bars,  and  old  scrap-lead  fit  only  to  be 
remanufactured,  2  cts.  per  lb. 


472  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

I,aw,  1894.  .  Duty. 

Orleans,  and  all  extracts  of,  see  "Annatto." 
Ornaments,  dutiable  according  to  material  of  chief  value. 
**  beaded,  see  "Beaded." 

382    Orpiment  or  sulphide  of  arsenic free. 

470    Orris  or  iris  root,  crude free. 

i6}4     "      "     "        **     otherwise  than  crude  (G.  A.  1310,  2033)..  10^ 
Osier,  see  "Willow."  # 

574    Osmium ' free. 

568    Ottar  of  roses  (T.  D.  9241,  G.  A.  1829) free. 

363    Oxalic  acid free. 

60    Oxide  of  antimony,  white  (T.  D.  9706) 25^ 

60  "       "    bismuth 25% 

14K      "       "   cobalt. per  lb.  25^ 

48  "       "   iron,  or  colcothar  (T.  D.  9455,  G.  A.  1627) 25^ 

§3  "       "    iron,  hydrated  (G.  A.  2590) 20^ 

546  "       "   manganese  (T.  D.  6302,  8429) free.. 

546  "       "  "         ground  (T.  D.  2915) free. 

167^^      "       "   nickel,  see  "Nickel" per  lb.      6f' 

640         "       "  strontia free. 

653  "       "  tin,  black  or  cassiterite free. 

663         "       "  uranium  (T.  D.  4293) free. 

47  "       "  zinc,  ground  in  oil,  or  dry per  lb.      i,<^ 

17     Oxyde,  amyle  (T.  D.  1129) per  lb.  |2.oo- 

§3    Oxygen  gas  (T.  D.  10159) 10^ 

615     Oysters,  shell  fish,  canned  or  otherwise  (G.  A.  146) free. 

615  "        dried  (T.  D.  9645,  G.  A.  146) free.- 

bi5  "        in  nut  oil  (G.  A.,  1072) ' free. 


351     Packing,  asbestos  (T.  D.  3438,  3756,  3876) 25^ 

180  "  boxes,  of  wood  (T.  D.  3817,  9177;  G.  A.  296, 

1087,  1506) 20^ 

180  "  box,  shooks,  of  wood  (T.  D.  2226,  9177,  3817; 

G.  A.  1087) 20^ 

264  "  material,  paper,  cotton  and  glue  (T.  D.  6367)..  35^ 

Pack  thread,  see  "Thread."  » 

Paddings,  flax,  hemp  or  jute,  see  "Canvas." 
"  wool,  see  Wool,  manfs.  of 

193     Paddy  or  rice,  having  the  outer  hull  on  (T.  D.  5916). per  lb.    ^f 
Pader,  as  steel  (T.  D.  1061). 
Paintings,  see  "Art." 

"         for  societies,  see  "Societies." 
Paints,  Colors  and  Pigments* : 
48        paints,  colors  and  pigments,  whether  dry  or  mixed,  or 
ground  in  water  or  oil,  or  other  solutions,  including 

*General  Provisions  to  Paints  and  Colors. 
Paragraph  45.     Colors  containing  quicksilver,  dry  or  ground  in 
oil  or  water,  20^.    Par.  48.  All  colors  in  tubes,  25^  (G.  A.  2646,.  2862.> 


EXISTING  LAWS  AND  DECISIONS.  473 

Paragraph  Rate  ol 

Law,  1894.  Duty. 

Paints  and  Colors.* — Continued' 

all  colors  in  tubes,  lakes,  crayons,  smalts,  and  frost- 
ings,  not  specially  provided  for  (T.  D.  4534,  4973) 
8613,  8705,  9033,  9240,  10193;  G.  A.  364,  854,  1558,  1349, 

1819,  2049,  2222) 25^ 

368        alizarine  colors  (T.  D.  4424,  G.  A.  2377) free. 

14        aniline  colors  (T.  D.  2811,  9766) 25^ 

baryta,  see  "Baryta." 

39  blanc  fixe  or  satin  white  or  artificial  sulphate  of  barytes  25^ 
blue,  ultramarine  and  wash,  see  these  titles  below. 

38  blues,  such  as  Berlin,  Prussian,  Chinese,  and  all  others 
containing  ferrocyanide  of  iron,  dry  or  ground  in  or 

mixed  with  oil  (T.  D.  8312,  1705) per  lb.     6^ 

when  in  pulp  or  mixed  with  water,  on  the  material 
contained  therein  when  dry per  lb.     (i^ 

40  black,   made   from   bone,    ivory   or  vegetable,    under 

whatever  name  known,  dry  or  ground  in  oil  or  water  20^ 

40  bone  black,  dry  or  ground  in  oil  or  water 20^ 

Bremen  blue  (T.  D.  1705),  see  Blues,  above. 

48        carmine,  lake  (T.  D.  4323) 25^ 

Chinese  blue,  see  Blues,  above. 

41  chrome  yellow,  chrome  green,  and  all  other  chromium 

colors  in  which  lead  and  bichromate  of  potash  or 
soda  are  component  parts,  dry  or  ground  in  or 
mixed  with  oil,  or  in  pulp  or  mixed  with  water,  on 
the   material    contained    therein   when   dry   (G.    A. 

1621) per  lb.     3^ 

14  coal-tar  colors  or  dyes,  by  whatever  name  known,  and 
not  specially  provided  for  (see  decisions  under  Coal- 
tar  colors) 25^ 

446        cochineal free. 

48                "         lake  (T.  D.  4323) 25^ 

48        Dutch  pink 25^ 

48        enamelled  white 25^ 

fig  blue,  see  Blues,  above. 

40        Frankfort  black,  dry  or  ground  in  oil  or  water 20^ 

48        French  green 25^ 

48        Grecian  red  (G.  A.  715) 25^ 

48       'Indian  red  (T.  D.  2132,  9838) 25^ 

48        king's  yellow 25^ 

52        kremnitz  or  krems  white  (as  white  lead) per  lb.  i>^f 

48        lakes 25^ 

40        lampblack,  dry  or  ground  in  oil  or  water 20^ 

48        lime  white 25^ 

*See  General  Provisions  to  Paints  and  Colors  on  page  472. 


474  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

Law,  1894.  Duty. 

Paints  and  Colors.* — Continued. 

49        litharge per  lb.  i^^ 

lithophone  (T.  D.  15552;  G.  A.  2962)  see  paint  contg. 

zinc  (below). 

59^     London  purple i2>^^ 

48        mineral  blue •• 25^ 

48  "        green  (T.  D.  4323) 25^ 

566        ocher  and  ochery  earths,  dry  (T.  D.  4534>  7132,  977o; 

G.  A.  1880,  2478) free. 

42  "  "  "  "        ground  in  oil per  lb.  iX'^' 

51        orange  mineral per  lb.  i^^ 

14^     oxide  of  cobalt per  lb.    25^' 

48  "        "  iron  or  colcothar  (T.  D.  9455,  G.  A.  1627) 25^ 

663  "        *'  uranium  (T.   D.  4293) free. 

47  "        "  zinc  dry  or  ground  in  oil  (G.  A.  2007).  .per  lb.      \'^- 

S9j4     Paris  green I2>^  ^ 

46  "      white,  dry  (T.  D.  5374) per  lb.    X^ 

46  "  "       ground  in  oil  or  putty per  lb.     >^f 

Prussian  blue,  see  **  Blues,"  above. 

45        quicksilver  colors,  dry  or  ground  in  oil  or  water  (G.  A. 

2235) 20^ 

51  red  lead per  lb.  i}4^' 

48  rose  pink 25^ 

39        satin  white  or  blank  fixe  or  artificial  sulphate  of  barytes.  25^ 

566        sienna  and  sienna  earths,  dry  (T.  D.  3334) free. 

42  same,  when  ground  in  oil per  lb.  i^^ 

48        Spanish  brown 25^ 

48        soluble  silicate  (T.  D.  3644) 25^ 

48        Tuscan  red  (T  D.  1349) 25^ 

43  ultramarine  blue,  whether  dry,  in  pulp,  or  mixed  with 

water  (T.D.   3361,4950) per  lb.      3^' 

566        umber  and  umber  earths,  dry free. 

42  same,  when  ground  in  oil per  lb.  i^^ 

663        uranium,  oxide  of  (T.  D.  4293) free. 

48        Vandyke  brown  (T.  D.  9090) 25^ 

48        Venetian  red  (T.  D.  9090,  G.  A.  629) 25^ 

666        verdigris,  or  subacetate  of  copper  (G.  A.    2341) free. 

45        Vermillion,  red,  containing  quicksilver,  dry  or  ground 

in  oil  or  water •• . .   20^ 

45                  "            "     not    containing    quicksilver,    but   con- 
taining lead  (G.  A.  2235) per  lb.      6f 

43  wash  blue,  containing  ultramine per  lb.      3^ 

48        water  colors 25^ 

52  white  lead,  dry  or  in  pulp,  or  ground  or  mixed  with 

oil  (T.  D.  7059,  10069) per  lb.  i>^^ 

47  "       paint  or  pigment,  containing  zinc,  dry  or  ground 

in  oil per  lb.      i^ 

♦See  General  Provisions  to  Paints  and  Colors  on  page  472. 


EXISTING  I.AWS  AND  DECISIONS.  475 

Paragraph  Rate  of 

Law,  1894.  Duty. 

Paints  and  Colors.* — Continued. 
52        white  paint  containing  lead,  dry  or  in  pulp,  or  ground 

or  mixed  with  oil  (G.  A.  2007) per  lb.  i>^f 

46        whiting,  dry  (T.  D.  5374) ^ per  lb.    %f 

46  "         ground  in  oil  or  putty per  lb.    yi^ 

48        wood  lake  (T.  D.  4833) 25^ 

47  zinc,  white,  dry  or  ground  in  oil   (G.   A.    1319,    1651, 

2007;  T.  D.  15552) per  lb.      i^ 

48  "        "         ground  or  mixed  with  water  (G.  A.  1349).  25^ 
140    Palette-knives 35^ 

Palings  and  pickets,  see  palings  under  "Woods." 

576     Palladium free. 

352  Palm-leaf,  all  manufactures  of,  or  of  which  palm-leaf 
is  the  component  material  of  chief  value, 
not  specially  provided  for  (see  notes  to  Sec- 
tion 4,  Act  of  Aug.  28,  1894) 25^ 

(articles  made  wholly  or  partly  of  palm-leaf 
if  not  found  in  this  "  Schedule  "  under  their 
specific  names,  are  classified  under  this 
general  provision.) 

474  "        unmanufactured free. 

474  "         fans,  common free. 

330  **  "     with  artificial  handles  (T.  D.  679,  1497)...  40^ 

"         hats  and  materials  for,  see  "  Hats." 

491     Palm  nuts  and  palm-nut  kernels  (G.  A.  1793) free. 

568        '*      oil free. 

"      wood,  split  (T.  D.  6419)  see  Woods" 

234^  Palms 10^ 

311     Pamphlets,  (see  "  Periodicals.") 25^ 

411  "  and  books  printed  exclusively  in  languages 

other  than  English  (see  note  to  Books). .  .free. 

59     Pancreatic  emulsion  (T.  D.  3828) 25^ 

Pans,  according  to  material,  see  "  Hollow-ware." 
Papelon,  as  melado,  see  "Sugars." 
Paper : 
313        all  manufactures  of  paper  {not  surface  coated),  or  of 
which  such  paper  is  the  component  material  of  chief 
value,  not  specially  provided  for  (see  notes  to  Sec.  4, 
Act  of  Aug.  28,  1894)  (T.  D.  3941,  6098,  6673,  9878;  G. 

A .  822) 20^0 

308        all  manufactures  of  surface  coated  pa.per\  (G.  A.  1125, 

1386,  2819) 30^ 

(articles  made  wholly  or  partly  of  paper  or  surface- 

*See  General  Provisions  to  Paints  and  Colors  on  page  472. 

f All  papers  which  have  been  advanced  from  the  condition  of 
plain  paper  by  being  coated  with  coloring  or  other  substantial 
matter,  and  have  been  finished  by  the  process  peculiar  to  that 
trade,  are,  in  fact,  surface-coated  papers,  and  entitled  to  that 
designation  in  contradistinction  to  plain  papers  and  papers  col- 
ored in  the  pulp  (G,  A.  554.) 


476  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rale  of 

Law,  1894.  Duty. 

Paper — Continued. 

coated  paper  if  not  found  in  this  "  Schedule  "  under 
their  specific  names  are  classified  under  these  gen- 
eral provisions.) 

310        all  paper  not  specially  provided  for  (T.  D.  6162,  6224, 

7077,  10155;  G.  A.  1078,  2122) 20^ 

308        all  paper  known  as  surface  coated  paper*  (G.  A.  1084, 

1 125,  2057) 30^ 

310        academy  board  (G.  A.  854) 20^ 

307  albumenized  or  sensitized 3o<^ 

351         asbestos  (T.  D.  6975) 25^ 

310        bibulous  (G.  A.  1557) 20^ 

310        blotting  (T.  D.  9371;  G.  A.  634) 20^ 

308  bookbinders',  surface  coated  (G.  A.  554) 30^ 

308        boxmakers',  surface  coated*  (G.  A.  173) 30^ 

310                 "             if  not  surface  coated 20^ 

313        boxes,  if  not  of  surface-coated  paper  (G.  A.  822) 20^ 

308            "            of  surface-coated  paper*  (G.  A.  789) 30^ 

310        bristol  board,  as  drawing  paper  (G.  A.  1060) 20^ 

308        bronzed 30^^ 

308        cardboards 30^ 

308        chromo  (G.  A.  1084) 30^ 

359        cigarette,  in  all  forms  (G.  A.  400,  2404) 50^ 

577        clippings  for  paper  stock free. 

307  copying,  in  any  form,  known  commercially  as  such  (G. 

A.  2918;  T.  D.  15565) 35^ 

310        drawing  (T.  D.  9921,  G.  A.  1070) 20^ 

308  embossed  (G.  A,  1026) 30^ 

310        emery,  emery  chief  value,  (T.  D.  6980,  G.  A,  2737) 20^ 

308  enameled  or  surface  coated* 30^ 

309  envelopes  (G.  A.  1384,  1976) 20^ 

307  "  embossed,  engraved  , printed  or  ornamented,  30^ 

264  "  lined  with  cotton  cloth,  if  cotton  chief  value 

(T.  D.  8291). 35^ 

307        ferro-prussiate  (G.  A.  807) 30^ 

307  filtering,  in  any  form  (G.  A.  1096,  1557,  2918;  T.  D.  15565)  35^ 
313         gelatinized  (G.  A.  790) 20^ 

308  gilt  or  gold  (G.  A.  1125) .* 30^ 

313        gold  beaters'  (T.  D.  3508,  7979) 2o<^ 

313        gummed 2o<^ 

310  hangings  (T.  D.  4819,  4437;  G.  A.  2988) 20^ 

277  "         of  flax  and  paper,  flax  chief  value  (T.  D.  9624),  35^ 

310        imitation  of  stained  window  glass  (G.  A.  1078) 20^ 

308        Japanese,  imitation  of  leather  (T.  D.  6546) 30^ 

labels,  see  "Labels." 
308        leather  imitation 30^ 

♦See  note  (f)  on  preceding  page. 


EXISTING  LAWS  AND  DECISIONS.  477 

Paragraph  Rate  of 

l,aw,  1894,  Duty. 

Paper. — Continued. 
308        marbleized 30^ 

music,  see  "Music." 

old,  as  paper  stock. 

310        pasteboard,  if  not  cardboard  (G.  A.  634,  770) 20^ 

308        parchment  (T.  D.  9219,  10155,  G.  A.  642,  1166,  2985) 30^ 

310        pastel  (T.  D.  9921,  G.  A.  1070) 20^ 

307        photographic 30^ 

pictures  for  scrap  books,   lithographed,  see   "Litho- 
graphs." 
310        plate  (T.  D.  1549) 20^ 

306  printing,  unsized,  sized   or  glued,   suitable   only   for 

books  and  newspapers  (T.  D.  4455,  5015,  6201,  9347 ; 

G.  A.  312,  635) 15^ 

pulp,  see  "Pulp." 

310        rice  (G.  A.  850) 20^ 

304        roofing,  tarred  (G.  A.  2293) 10^ 

310        for  screens  or  fire-boards 20^ 

307  sensitized  or  albumenized 30^ 

304        sheathing  (G.  A.  631,  2293) 10^ 

313  "  so-called,  for  lining  boxes,  &c.  (T.  D.  10155, 

10521) 20^ 

307  silver,  in  any  form  (G.  A.  2918;  T.  D.  15565) 35^ 

310        stereotype  (T.  D.  7077) 20^ 

577        stock,    crude,    of    every    description,    including    all 

grasses,  fibres,  rags,  waste,  shavings,  clippings,  old 
paper,  rope  ends,  waste  rope,  waste  bagging,  old  or 
refuse  gunny  bags  or  gunny  cloth,  and  poplar  or 
other  woods,  fit  only  to  be  converted  into  paper  (T. 
D.  1836,  3769,  4464,  6525,  5365,  9631;  G.  A.  813,  T.  D. 
11951,  G.  A.  2020,  2099) free. 

308  surface  coated  (see  note  page  475), 30^ 

307  tissue,  in  any  form,  white,  printed  or  colored  (G.  A. 

1430,  2124,  2389,  2394  2918;  T.  D.  15565  and  April  13, 

1895) 35^ 

310        tracing  (T,  D.  8810,  G.  A.  2122) 20^ 

308  velvet,  if  not  paper  hangings 30^ 

313        wadding 20^ 

313        waxed 20^ 

310        wrapping  (T.  D.  7112,  8859) 20^ 

310        writing 20^ 

307  "      embossed,  engraved,  printed  or  ornamented. . .  30^ 

Papers,  illustrated,  see  "Periodicals." 
353     Papier  mache,  all  manufactures  of,  or  of  which  same  is 
component  material  of  chief  value,  not  specially  pro- 
vided for  (G.  A.  2353),  (see  notes  to  Section  4,  Act  of 

Aug.  28,  1894) 30^ 

(articles  made  wholly  or  partly  of  papier  mache  if  not 
found  in  this  "Schedule"  under  their  specific 
names,  are  classified  under  this  general  provision.) 


478  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

I,aw,  1894.  Duty. 

578  Paraffine  (hard  or  soft)  (G.  A.  875,  1604;  T.  D.  15555) ...  .free 
Parasols,  and  sticks  or  frames  for,  see  "Umbrellas." 

579  Parchment  (T.  D.  6076,  8947,  9918;  G.  A.  1166) free. 

308  "  papers  (T.  D.  9219,  10155;  G.  A.  642,  1166,  2985)  30^ 

Parian  ware,  see  "China," 

59>^Paris  green ^2%% 

46         "      white,  dry  (T.  D.  5374) per  lb.    }if' 

46        "  "       ground,  in  oil  or  putty per  lb.    >^^ 

"      plaster  of,  see  "Plaster  of  Paris." 

2o6>^Parsley  seed  (T.  D.  1757) 10^ 

2o6>^Parsnip  seed  (T.  D.  6164) 10% 

310    Pasteboard,  if  not  cardboard  (G.  A.  634,  770) 20^ 

351  Paste,  all  manufactures  of,  or  of  which  paste  is  compo- 
nent material  of  chief  value,  not  specially  pro- 
vided for  (see  notes  to  Section  4,  Act  of  Aug, 

28,  1894),  see  "Jewelry,"  (G.  A.  1891) 25^ 

(articles  made  wholly  or  part  of  paste,  if  not 
found  in  this  "Schedule"  under  their  spe- 
cific names,  are  classified  under  this  gen- 
eral provision.) 

61  "      almond,  cosmetic  (T.  D.  9151) 40^ 

14  "      aniline  (T.  D.  2810),  coal-tar  color 25^ 

211  "     anchovy  (G.  A.  2273;  T.  D.  14906) 20^ 

§3  "      black   (T.  D.   3632),    if  not   aniline   dye,  but   see 

* '  Coal  tar  product. " 20^ 

211  "     bloater  (T.  D.  14267,  14906) 20^ 

416  "      Brazil , free. 

"     imitation    of    precious     stones,    see     "Precious 
stones." 

61  "      for  hair,  mouth,  teeth  or  skin 40^ 

514  "     indigo  (G.  A.  1350) free. 

23  "      licorice per  lb.      5^ 

14  "     plum,  coal-tar  product  (T.  D.  9638) 255^ 

Pastes,  medicinal,  see  "  Preparations." 
48     Pastels  or  crayons  (T.  D.  9738  ;  G.  A.  1819) 25^ 

310  Pastel  boards  (T.  D.  9921 ;  G.  A.  1070) 20^ 

575  "       portraits,  see  "  Art  "  (T.  D.  9580) free. 

386         "       or  woad,  crude,  dye free. 

§3     Pastilles,  fumigating  (T.  D.  6114) 20^ 

555  "  Soden  mineral  water  (T.  D.  9235) ...free. 

Patent  medicines,  see  "  Preparations." 

Pattern  cards  and  samples,  if  of  no  mercantile  value 

(see  notes  to  "Samples  ") free. 

264     Patterns,  cotton  (T.  D.  4071) 35^ 

"         embroidered,  see  "Embroideries." 
"         lithographed,  see  "Lithographs." 
313  "         paper 20^ 

311  "         paper,  engraved  or  printed,  not  lithographed 

(T.  D.  4230) 25^ 


EXISTING  I.AWS  AND  DECISIONS.  479 

Paragraph  Rate  of 

Law,  1894.  Duty. 

Patterns —  Continued. 

'*         for  machinery,  see  '•  Models." 
"         slipper,  of  woolen  pile  fabrics  (G.  A.  390),  as 
Wool,  manfs.  of. 
Paving  blocks,  wood,  see  blocks  under  "Woods." 

556  "       stones,  cobble,  rough  (G.  A.  1982) free. 

io5>^Paving  stones,  granite,  undressed  (T.  D.  6785) .  per  cub  it.      7^ 

106  "  "  "       dressed  (G.  A.  1897) 30^ 

"       tiles,  see  "Tiles." 
221     Peach  nut  kernels  (T.  D.  9196,  but  see  G.  A.  2257).  .per  lb.      5^' 
223     Pea  nuts  or  ground  beans,  shelled  or  unshelled  (T.  D. 

3240) 20^ 

568      "        "      oil  of  (T.  D.  6878) free. 

223       *•         ••      not  shelled  and  boiled  in  brine  (T.  D.  3240)... .   20^ 

595     Pearl  ash  or  calcined  potash  (T.  D.  420.) free. 

Pearl,  mother  of: 
354        all  manufactures  of,  or  of  which  same  is  component 
material  of  chief  value,  not  specially  provided  for, 
(see  notes  to  Section  4,  Act  of  Aug.  28,  1894)  (G.  A. 

1473,  1729,  2247) 35^ 

(articles  made  wholly  or  partly  of  mother  of  pearl,  if 
not  found  in  this  "  Schedule  "  under  their  specific 
name  are  classified  under  this  general  provision.) 

580  not  sawed  or  cut,  or  otherwise  manufactured  (T.  D. 

7440) free. 

337  Pearls,  not  set,  including  pearls  strung 10^ 

338  "       set  (not  jewelry) 30^ 

336         "       set  as  jewelry 35^ 

338  "       imitation  of  (G.  A.  2949) 10^ 

336  "  "  •*   set  as  jewelry 35^ 

568  **       of  American  fisheries  (T.  D.  348) free. 

581  Pease,  green,  in  bulk,  or  in  barrels,  sacks,  or  similar 

packages free. 

203  "       in  cartons,  papers  or  other  small  packages.. per  lb.      \f 

203  "       dried  (G.  A.  119) per  bus.    20^ 

203  "       split,  60  lbs.  to  bushel per  bus.    ^of 

611  '*       (sweet)  seed  (T.  D.  9231) free. 

198         "       prepared  or  preserved,  in  tins,  jars,  bottles,  or 

otherwise 30^ 

558     Peat,  moss  (T.  D.  9349) free. 

418     Pebble,  Brazil,  unwrought  or  unmanufactured free. 

Pebbles,  glass,  see  "Lenses." 

Pedestals  accompanying  statuary,  see  "Art." 

"         other,  according  to  material  of  chief  value. 
570    Peel,  orange  and  lemon,  not  preserved,  candied,  or  oth- 
erwise prepared  (G.  A.  1591) free. 

220        same  when  candied  or  preserved 30^ 

Pellitory  root,  see  "Drugs." 


480  U.  S.   IMPORT  DUTIES  UNDER 

Paragraph  ,  Rate  of 

I^aw,  1894.  Duty. 

Peltries,  see  "Indians." 
Pelts,  see  "  Skins  "  and  "  Hides." 
357     Pencils,  of  wood,  filled  with  lead  or  other  material,  (G. 

A.  2601) 50^ 

**        diamond  pointed,  see  "Diamonds." 
§3  "        of  lead  (T.  D.  6403)  (see  par.  86) 20% 

357  "       watch  charm  (G.  A.  2398) 50^ 

358  "        leads  for,  not  in  wood  (G.  A.  2457) 10^ 

314  "        hair  (T.  D.  3794,  G.  A.  1053) 35^ 

"        pocket,  dutiable  according  to  the  material. 
357  "        crayon,  or  pencils  filled  with  chalk  (T.  D.  4265, 

G.  A.  1498) 50^ 

357  "       slate,  not  covered  with  wood  (G.  A.  587) 30^ 

357  "  "      covered  with  wood $0% 

Pencil  cases,  dutiable  according  to  the  material. 
Penknives,  and  parts  thereof,  see  "Knives." 

169     Pen-holder  tips,  and  pen-holders  or  parts  thereof 25^ 

Pen-holders,  combined  with  pencil,  &c.  (G.  A.  841,  2175) 
according  to  material. 
169  "  quill  (G.  A.  1761) 25^ 

168  Pens,  metallic,  except  gold  pens per  gross      8/' 

177        "      drawing  (G.  A.  2283) 35^ 

169  "      gold 25^ 

§3         "      quill  (G.  A.  85) 20^ 

Pen-wipers,  dutiable  according  to  the  material  of  chief 
value. 

632     Pepper,  black  or  white,  unground free. 

235  "  "       "       "       ground per  lb.      3,<^ 

235  "        cayenne,  ground  (T.  D.  14787,  G.  A.  2464). per  lb.      3^ 

235  "        red  or  capsicum,  unground  (G.  A.  2824)  .  .per  lb.  2yif 

235  "  "     "  "  ground per  lb.      3^ 

632  "        dust,  sweepings  or  shells  (T.  D.  7640,  G.  A.  2438). free. 

235  "        pods  or  Mexican  peppers  (T.  D.  3301,  5780). per  lb.  2 1^^ 

198     Peppers,  if  pickles 30^ 

207  "        if  vegetables 10% 

33     Peppermint  oil  (T.  D.  8615) 25^ 

59    Pepsin,  non-alcoholic  (T.  D.  7263) 25^ 

58  "       vegetable  (G.  A.  1853)  50/'  per  lb.  but  not  less  than  25^ 

Percussion  caps,  see  "Caps." 

61     Perfumery,  not  alcoholic 40^ 

7  "  alcoholic,  including  cologne  water  and  other 

toilet  waters*  (T.  D.  9712,  G.  A.  1561,  1837) 

$2.00  per  gall,  and  50^ 

♦Lavender  water  is  classified  under  par.  7  (T.  D.  7369),  Extracts, 
floral  defined  in  T.  D.  9712. 


EXISTING  LAWS  AND  DECISIONS.  481 

Paragraph  Rate  of 

Law,  1894.  Duty. 

410  Periodicals  and  books  (scientific)  devoted  to  original 
scientific  research  and  publications  issued  for  their 
subscribers  by  scientific  and  literary  associations  or 
academies,  or  publications  of  individuals  for  gratuitous 
private  circulation  and  public    documents   issued  by 

foreign  governments free. 

562  Periodicals  and  newspapers.*  The  term  "periodicals  " 
as  herein  used  shall  be  understood  to  embrace  only 
unbound  or  paper-covered  publications,  containing 
current  literature  of  the  day  and  issued  regularly  at 
stated  periods,  as  weekly,  monthly  or  quarterly  (G.  A. 

696,  786,  1724,  1188,  1784,  2125,  2171,  2401) free. 

Perishable    articles,    see    "  PYuits "    and    Section   2975, 

Revised  Statutes  {supra). 
Persis,  or  extract  of  orchil,  see  "Orchil." 

18     Persian  berries,  extract  of  (T.  D.  5529,  5865) \o% 

Personal  and  household  effects,  see  "Effects." 

394    Peruvian  barks  (T.  D.  9465) free. 

Pestles  and  mortars,  see  "Mortars." 


1.  "^Periodicals  must  come  into  this  country  as  an  issue  at,  or  near 
the  lapse  of  one  of  the  periods  of  issue.  Several  issues  can- 
not be  preserved  and  bound  together  and  be  entered  in  that 
form  (T.  D.  6288,  6440,  7283,  8165).  The  General  Appraisers  have 
decided  that  the  limitation  of  "current  literature  of  the  day" 
applies  to  the  time  of  publication  and  not  to  that  of  importation 
(G.  A.  1716).  Newspapers  must  also  come  in  when  their  contents 
are  fresh  and  concurrent  news  in  order  to  be  within  the  meaning 
of  this  paragraph  (T.  D.  6440,  6818).  But  when  the  arrival  of  the 
articles  is  delayed  by  accident,  they  are  not  deprived  of  free  entry 
(6701,  6818),  but  see  G.  A.  1716. 

2.  Well  known  periodicals  imported  "^«/,"  direct  from  the 
press,  without  folding  or  binding,  but  with  titles  printed  on  the 
first  page,  are  entitled  to  free  entry  (T.  D.  9275). 

3.  Sheet  music  accompanying  periodicals  as  part  of  the  issue, 
and  included  in  the  subscription  price,  are  free  (T.  D.  8205). 

4.  Certain  colored  illustrations  in  sheet  form  intended  for  a 
periodical  to  be  published  in  this  country,  were  denied  free  entry 
as  part  of  a  periodical  (T.  D.  8095). 

5.  A  pictorial  comic  paper  containing  current  literature  and 
circulated  as  an  extra  to  other  publications  and  imported  to  be 
used  as  a  supplement  to  a  New  York  paper  classified  as  a  "  Peri- 
odical "  (N.  Y.  Daily  News  vs.  U.  S.  C.  C.  A.  65  Fed.  Rep.  493). 

6.  Not  classed  Periodicals'.  Novels  or  stories  in  weekly  series 
(G.  A.  2401).  Pamphlets  of  sermons  (G.  A.  696,  786).  Fashion 
plates  separately  imported  (G.  A.  788).  Illustrations  intended  for 
a  periodical  published  in  this  country  (T.  D.  8095).  Christmas 
annuals  of  serial  magazines  (G.  A.  1724).  Fashion  plates  issued 
monthly  (G.  A.  2761). 

7.  See  proviso  to  section  4  of  Act  of  June  10,  1890. 


482  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rateoi 

Law,  J894.  Duty. 

568    Petroleum,  crude  or  refined  (T.  D.  6988,  G.  A.  1419) free. 

Provided,  That  if  there  be  imported  into  the  United 
States  crude  petroleum,  or  the  products  of  crude 
petroleum  produced  in  any  country  which  imposes  a 
duty  on  petroleum  or  its  products  exported  from  the 
United  States,  there  shall  be  levied,  paid  and  col- 
lected upon  said  crude  petroleum  or  its  products  so 

imported* 40^ 

443    Petroleum  tar  (T.  D.  6592) free. 

177  Pewter,  manufactures,  articles  or  wares,  not  specially 
provided  for,  composed  wholly  or  in  part  of 
pewter,  whether  partly  or  wholly  manufac- 
tured (see  notes  to  Section  4,  Act  of  Aug.  28, 

1894) 35^ 

(articles  made  wholly  or  partly  of  pewter  if  not 
found  in  this  "Schedule  "  under  their  specific 
names,  are  classified  under  this  general  pro- 
vision.) 
584  "  and  Britannia  metal,  old  and  fit  only  to  be  re- 
manufactured free 

Philosophical  societies,  articles  specially  imported  for, 
see  "Societies." 
"            apparatus  and  instruments,  other  than  opti- 
cal,   dutiable   according  to   material   of 
chief  value. 
"            apparatus,  instruments  and  preparations, 
for  societies  and  schools,  see  "Societies." 
"            and  scientific  apparatus  brought  by  artist,, 
lecturers  and  scientists  see  "  Art." 
586    Phosphates,  crude  or  native free. 

59  Phosphate  of  lime  (medicinal) 25^ 

60  "  "  soda 25^ 

363    Phosphoric  acid free. 

53     Phosphorus per  lb.    15^ 

59     Phosphuret  of  lime 25^ 

loi     Photographic  slides  for  magic  lanterns 25^ 

102  "  negatives,  glass  (G.  A.  944,  967) 35^ 

307  "  paper 30^ 

358/^  "  plates  (glass)  dry 25^ 

308  Photograph  mounts  (T.  D.  10786) 30^ 

410    Photographs,    bound   or    unbound,    which    have    been 

printed  more  than  20  years  at  the  date 

of  importation free. 

102  "  on  glass  (G.  A.  967) 35^ 

311  "  on  paper  (T.  D.  5574) 25^ 

311  "  painted  by  hand  in  oil  colors  (G.  A.  2941)  25^ 

*  Peru  and  Russia  impose  duty  on  petroleum  and  its  products 
thereof  (T.  D.  15365,  15352,  15543). 


EXISTING  LAWS  AND  DECISIONS.  483 

Parrgraph  Rate  of 

I^aw,  1894.  Duty. 

Photographs — Continued. 

"  for  exhibition,  see  "Art." 

**  specially  imported  for  use  of  U.  S.,  see 

"United  States." 
"  for  societies,  see  "Societies." 

Piano  action  or  parts  thereof  (G.  A.  762),  according  to 
material  of  chief  value. 

341  "     leather  and  piano  action  leather 10% 

"     covers,  see  "Table  covers." 

326^      "     tuning  hammers  (T.  D.  6259) 25^ 

326jJ^Pianos 25^ 

321  "      toys  (T.  D.  2107) 25^ 

§3     Piassava,  cut  and  dressed  (G.  A.  April  17,  1895)  (see  foot 

note  to  Kittool  fiber) 20^ 

Pickets  and  palings,  see  palings  under  "Woods." 

198     Pickles,  all  kinds  (T.  D.  10597,  G.  A.  302,  1080) 30^ 

Pictures,  see  "Art,"  "Prints"  and  "Lithographs." 
363     Picric  acid  (T.  D.  9827) free- 
Pigments,  see  "Paints." 
299     Pile  fabrics  (except  plushes)   silk   or  silk  chief  value, 

I1.50  per  lb.,  but  not  less  than  50^ 
"  "         other  material,  see  "  Plushes." 

Piling,  logs  with  bark  on,  see  pilings  under  "Woods." 

328    Pillows  of  down 35^ 

Pill  boxes,  see  "  Boxes," 
Pills,  see  "  Preparations." 

633     Pimento  (allspice),  unground free. 

235  "        ground  or  powdered per  lb.      ■^f 

60  "        oil  of. 25^ 

177     Pincers,  iron  or  steel  (T.  D.  10245) 35^ 

Pin  cushions,  according  to  material  of  chief  value. 

2i3>^Pine  apples 20^ 

487        "  "     slips  of,  for  cultivation free. 

218  "  "      preserved  (T.  D.  1 186) 30^ 

219  "  "  "         in  their  own  juice  (G.  A.  1374,  1416, 

1961) 20^ 

74    Pink  creams,  or  partially  refined  argols  (T.  D.  3214) 20^ 

170  Pins,  metallic,*  including  pins  with  solid  or  glass  heads, 
hair  pins,  safety  pins,  and  hat,  bonnet,  shawl, 
and  belt  pins,  not  commercially  known  as 
jewelry  (T.   D.  6850,  9784;    G.  A.   194,  270,  961, 

1498,  2011,  2059,  2798) 25^ 

336  "  same,  if  commercially  known  as  jewelry  (8608, 
9192,  9625;  G.  A.  535,  1315,  1659,  1671,  1687, 
2027,  2096) 35^ 

*The  word  "metallic"  qualifies  the  pin  or  shaft,  and  that  the 
head  thereto  need  not  necessarily  be  of  metal  (G.  A.  2385).  The 
Treasury  Department  has  taken  an  appeal  and,  therefore,  the 
decision  is  suspended  until  judicially  determined. 


484  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

Law,  1894.  Duty. 

Pins —  Continued. 

352  "     bone  or  horn,  if  not  jewelry 25^ 

15         "     celluloid,  if  not  jewelry  (G.  A.  476,  535,  701,  1829). .  45^ 

353  "     gutta  percha,  if  not  jewelry 30^ 

15         "     imitation  ivory,  manufactured  of  celluloid  (T.  D. 

8610),  if  not  jewelry 45^ 

170        "     lace,  if  not  jewelry  (T.  D.  9344,  G.  A.  1498) 25^ 

354  "     shell,  if  not  jewelry 35^ 

"     wrist  or  crank,  see  "  Iron  and  Steel." 

133     Pipe,  cast  iron,  of  every  description per  lb.    -^^f 

684        "      blocks,  rough,  briarwood free, 

"      clay,  see  "  Clay." 

161         "      copper 20^ 

167        "      lead per  lb.  I >4)^ 

130        "      wrought  iron  or  steel  (see  tubes) 25^ 

Pipes,  pipe  bowls,  and  smokers'  articles,  see  "Smokers' 
Articles." 

326^^     "      pitch,  metal 25^ 

328     Piquets  or  dried  grasses  or  flowers  (T.  D.  9015) 35^ 

143     Pistols  and  parts  thereof 30^ 

647     Pitch,  of  coal  tar free. 

424         ' '      Burgundy free. 

"      mineral,  see  "Asphalt." 

§3         "      palm  (T.  D.  6286) 20^ 

647         "      and  tar  of  wood free. 

Plaids,  cotton,  as  cotton  cloth. 

Plaits  for  hats,  bonnets  and  hoods,  see  "  Hats." 

177     Planes,  and  plane  irons  (T.  D.  10568) 35^ 

Planks  and  planking,  see  "Woods." 

489    Plaintains free. 

Planters,  see  "Agricultural  implements." 
587     Plants,  trees,  shrubs,  and  vines  of  all  kinds,  commonly 
known  as  nursery  stock,  not  specially  provided 
for* free. 

*The  following  are  classified  under  paragraph  587;  clematis 
(G.  A.  273,  1226) ;  manetta  stocks  of  the  wild  rose  plants  (G.  A. 
477);  black  Hamburg  grape  vines  (G.  A.  749);  trees  such  as  filbert, 
horse-chestnut,  linden,  mountain  ash,  pear,  plum,  cherry,  mul- 
berry, &c.,  and  hardy  shrubs,  as  calycanthus,  snowball,  althea, 
&c.  (G.  A.  750);  andromeda  floribunda  and  andromeda  japonica 
(G.  A.  1224);  peonies,  ablis  excelsa,  gailliardias,  iris  koempfer, 
weeping  trees,  delphiniums,  hydrangea,  kalmia  latifolia,  aris- 
tolochia,  hollyhocks,  pyrethrums,  Crataegus  oxya  (G.  A.  1226); 
ancubas  and  yuccas  (G.  A.  1^22);  hydrangeas,  wisteria,  sipho, 
comus  mascula,  wigeha,  Candida  and  rosea,  mahonia,  aquifolia, 
and  tree  forsithya  (G.  A.  1927);  Tarragon  plants,  known  by 
the  botanical  name  of  Artemisia  dracunculus  (G.  A.  1929); 
Daphne  eneorum  and  herbaceous  peonies  (G.  A.  2087);  roots  of 
the  iris  and  helleborous  niger  (G.  A.  2116);  hemerocalis  of  various 
types,  iris  koempferi,  and  Achistylis  coccineus  (G.  A.  2452);  lychnis 


EXISTING  LAWS  AND  DECISIONS.  485 

Paragraph  Rate  of 

Ivaw,  1894.  Duty. 

Plants — Continued. 
611          "       bulbs   and   bulbous  roots,  not  edible,  not  spe- 
cially provided  for  (G.  A.  2471,  2518,  2429) free 

487  "       fruit,  tropical  and  semi-tropical,  for  the  purpose 

of  propagation  or  cultivation  (T.  D.  1746) free. 

234>^       "       orchids,  lily  of  the  valley,  azaleas,  palms,  and 
other  plants  used  for  forcing  under  glass  for 

cut  flowers  or  decorative  purposes* 10^ 

385  '*       for  Agricultural   Department  or   United   States 

Botanical  Garden free. 

648  "       tea.. free. 

177     Plaques,  brass,  chromos  printed  on  (T.  D.  6899) 35^ 

575  "         hand  painted,  if  work  of  art  (T.  D.  6216,  G.  A. 

1 172) free. 

85  "         of  earthy  substance,  decoroted  (G.  A.  1764) 35^ 

84  "         "         "  "  not  decorated 30^ 

177  "  "  metal  (T.  D.  6141,  9812) 35^ 

588     Plaster,  cracked  rock  (T.  D.  2573) free. 

Plaster  of  Paris,  or  sulphate  of  lime  or  gypsum: 
353  all  manufactures  of,  or  of  which  plaster  of  Paris  is  com- 
ponent material  of  chief  value,  not  specially  pro- 
vided for  (see  notes  to  Section  4,  Act  of  Aug.  28,  1894)  30^ 
(articles  made  wholly  or  partly  of  Plaster  of  Paris,  if 
not  found  in  this  "Schedule"  under  their  specific 
names,  are  classified  under  this  general  provision.) 

81        calcined  (net  weight  G.  A.  2859) per  ton  I1.25 

588        unground  (T.  D.  2159) free. 

(G.  A.  2469);  multiflora,  hydrangea, cytisus  or  laburnum,  ampelopsis 
veitchii  or  Boston  ivy,  aristolochia  sipho  or  Dutchman's  pipe, 
(G.  A.  2472);  anemone  fulgens  (G.  A.  2473);  aconitum  autumnale 
and  anthericum  lileoestrum  (G.  A.  2474);  andromeda  speciosa  and 
staphylea  colchica  (G.  A.  2607);  rhododendrons  (G.  A.  2948,  2975); 
begonia,  tuberous;  fruiting  vines  and  trees;  cannus;  cornus  mas- 
cula;  deutzia;  diclytra  spectabilis  (dicentra);  doronicum;  lilacs, 
except  the  varieties  Charles  X,  Maria  la  Graye  and  Rubrade 
MslyXy,  pot  grown;  magnolia;  philadelphus  (mock  orange);  pinks, 
hardy;  primula  (except  the  species  known  as  P.  sinensis  and  P. 
obconica);  ptelea;  spireas,  except  astilbe  japonica;  wiegela;  all 
deciduous  trees,  such  as  maple  (acer.),  elm  (ulmus),  linden  (Tilia), 
horse  chestnut  (Aesculus)  &c.;  all  evergreen  trees,  spruce,  arbor 
vital,  &c.,  (T.  D.  March  30,  1895). 

*The  following  are  classified  under  paragraph  234^:  Camelies 
and  lapagorias  (G.  A.  290);  rose  plants,  except  manetta  stock  (G. 
A.  477,  2429);  cactus  plants  (G.  A.  669);  chrysanthemums,  ferns, 
diebytra  spectabilis  alba,  primula,  dentzias,  heaths,  valleria  pur- 
purea, lilacs  (Charles  X,  Marie  Lagraze)  (G.  A.  1226,  1927);  pinks 
(G.  A.  2429);  shrubs  known  as  the  laurus  nobilis  or  sweet  bay  tree 
(G.  A.  2485);  arancoria  excelsa,  or  Norfolk  Island  pine  (G.  A.  2608); 
aucuba  japonica;  carnations,  monthly,  (dianthus  caryophyllus); 
cyceas;  dracaena  canes;  erica;  marquerite  (chrysanthemum  fru- 
tescens);  spiraea  japonica  (astilbe  japonica)  (T.  D.  March  30,  1895). 


486  U.  S.  IMPORT  DUTIES  UNDER 

Paragrraph  Rate  of 

Law,  1894.  Duty. 

Plaster  of  Paris — Continued. 

81        ground  (T.  D.  9950;  G.  A.  217,  2050)  (net  weight  G.  A. 

2859) per  ton  $1 

105 >^     in  blocks,  not  dressed  (T.  D.  10132) per  cubic  foot     ']9 

106         "       *'        dressed 30^ 

casts,  specially  imported  for  schools  and  societies,  see 

"Societies." 

353        figures 30^ 

353        mouldings  of 30^ 

59    Plasters,  adhesive  and  medicinal*  (G.  A.  1187) 25^ 

Plate,  iron  or  steel,  see  "Iron  or  Steel." 

Plated  articles,  see  the  specific  article. 

Plates  or  disks,  glass,  for  use  in  manufacture  of  optical 

instruments,  see  "Glass  disks." 

134  "      and  stove  plates,  cast  iron  (G.  A.  536) per  lb.    ^^f 

161  "      copper,  rolled,  called  brazier's  copper 20^ 

454  "  "        in  form  of free. 

"  "        for  sheathing,  see  "Metal." 

151  "  "        engraved  (T.  D.  6380) 25^ 

151  "      electrotype 25^ 

686  "      engraved   by    American   artists    abroad    (T.    D. 

4748) free. 

476  "      fashion,  engraved  on  steel  or  copper  or  on  wood, 

colored  or  plain  (T.  D.  5202,  6209;  G.  A.  788). .  .free. 

•'       fashion,  lithographed  (G.  A.  960),  see  "Litho- 
graphs." 

"       iron,  see  "Iron  or  Steel." 

152  "       railway,  fish  or  splice  bars 25^ 

151  "       steel,  engraved  (T,  D.  9889) 25^ 

177  "  "     'prepared  for  engravers 35^ 

"  "      see  "  Iron  and  Steel." 

151  "       stereotype 25^ 

■"  "         old  and  broken  (T.  D.  1559),  as  type 

metal. 
151  "       of  other  materials,  engraved  or  lithographed  for 

printing,  except  fashion  plates,  above 25^ 

177  Platinum,  articles,  or  wares  manufactured  not  specially 
provided  for,  composed  wholly  or  in  part  of 
platinum,  whether  partly  or  wholly  manufac- 
tured (G.  A.  1300),  (see  notes  to  Section  4, 

Act  of  Aug.  28,  1894) 35^ 

(articles  composed  wholly  or  partly  of  plati- 
num, if  not  found  in  this  "schedule  "  under 
their  specific  names,  are  classified  under 
this  general  provision.) 

♦Corn  and  bunion  plasters,  composed  of  felt  and  adhesive 
material,  having  no  medicinally  curative  properties,  held  not  to  be 
medicinal  preparations,  but  dutiable  as  felts  under  paragraph 
284  (G.  A.  1314).  This  does  not  seem  to  be  in  harmony  with  G. 
A.  1187  upon  adhesive  plasters. 


EXISTING  IvAWS  AND  DECISIONS.  487 

Paragraph  ,  Rate  of 

Law,  1894.  Duty. 

Platinum — Continued. 

589  **  in  ingots,  bars,  sheets  and  wire ..free. 

590  * '  unmanufactured  * free. 

590  "  vases,  retorts,  and  other  apparatus,  vessels, 

and   parts  thereof  composed  of  platinum, 
adapted  for  chemical   uses  (T.  D.  7335,  G. 

A.  1925) free. 

^12  )  Playing  cards,  in  packs  not  exceeding  54  cards  and  at  a 
§38  )      like  rate  for  any  number  in  excess  (T.  D.  8617,  10154, 
10731,  11518) 

lof  per  pack  and  50^,  and  int.  rev.  tax  2f  per  pack, 
partially  manufactured  (T.  D.  3270),  as  if  manufactured. 

177     Pliers,  iron  or  steel  (G.  A.  23) 35^ 

Plows,  see  "Agricultural  Implements." 
177  "      planes  for... 35^ 

592  Plumbago  (T.  D.  491,  1627) free. 

§3  "         stove  polish  (T.  D.  1947,  6403) 20^ 

115     Plumbers'  hooks  and  hold-fasts  (T.  D.  7404) 

lyi  cts.  per  lb.  but  not  less  than  35^ 

140  "         knives 35^ 

§3     Plum  pudding  (T.  D.  8533) 20^ 

14        "     paste,  coal-tar  product  (T,  D.  9638) 2^<fo 

Plumes,  see  "Feathers." 
217     Plums,  green  or  otherwise  (T.  D.  2670,  10274) per  lb.  \y2f 

217  "       soaked  in  brine  and  dried  (T.  D.  265,  38ii).per  lb.  i^^ 

218  "       preserved 30^ 

Plushes : f 

593  black   plush,  known   commercially  as  hatters'  plush, 

composed  of  silk,  or  of  silk  and  cotton,  and  used  ex- 
clusively for  making  men's  hats  (G.  A.  2726) free. 

*  "  Platina  unmanufactured  extends  to  and  comprehends  platina 
imported  in  any  shape  or  form  not  constituting  an  article  suitable 
for  use  without  further  manufacture"  (T.  D.  3770,  8203;  G.  A. 
2910). 

f  Pile  fabrics  are  described  in  standard  works  as  "textures 
woven  with  a  loop  or  otherwise  raised  surface."  Looped  pile  is 
any  fabric  in  which  the  woven  loop  remains  uncut,  as  in  Brussels 
and  tapestry  carpets  and  Terry  velvets.  When  these  loops  are 
cut  in  the  finished  texture,  then  the  material  is  a  cut  pile.  For 
ordinary  loop  and  cut  pile  fabrics  two  warps  are  required  (G.  A. 
390,  2146),  The  provisions  of  pars.  259  and  299  refer  to  piece  goods 
and  not  to  manufactures  thereof  (G.  A.,  2069). 

Astrachans  should  be  classified  as  manufactures  of  wool  (T.  D. 
14120,  citing,  in  extenso.  In  re  Herman,  Circuit  Court  of  Appeals, 
56  Fed.  Rep.  477;  G.  A.  2219). 


488  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

Law,  1894.  Duty. 

Plushes.* — Continued. 
259        plushes,  velvets,  velveteens, f  corduroys, |  and  all  pile 
fabrics,  composed  of  cotton  or  other  vegetable  fiber, 
(G.  A.  474,  539,  692,  2112,  2163,  2418) 
not  bleached,  dyed,  colored,  stained,  painted  or 

printed 40^ 

if  bleached,    dyed,   colored,   stained,  painted   or 

printed 47/^^ 

299        plushes,  (except  pile  fabrics)  silk,  or  silk  chief  value 

(G.  A.  2418,  2112,  2925). .  .$1  per  lb.,  but  not  less  than  50^ 
plushes  and  other  pile  fabrics,  wholly  or  in  part  of 
wool,  worsted  or  animal  hair  (G.  A.  628,  1521,  1004, 
2069,  2 1 19,  2069,  2454),  see  Wool,  manfs.  of. 
plush,  manufactures  of,  dutiable  as  a  manufactures  of 
the  material  of  which  the  plush  is  composed. 

353    Pocket  books,  leather,  or  leather  chief  value 305^ 

177  "  "  "         and  metal,  metal  chief  value 35^ 

"       knives,  or  parts  thereof,  see  "  Knives." 

359  "       lamps  (T.  D.  6908) 50^ 

"       mirrors,  see  "  Mirrors." 

"       toilet  cases,  dutiable  according  to  material. 

313  "       slates,  paper  chief  value  (T.  D.  9878) 20^ 

Poles,  hop,  see  hop  poles,  under  "Woods." 

"      other,  see  "Woods." 
Polishing  cloth,  wool  (T.  D.  3147),  see  Wool,  manfs.  of. 
"         powders  (T.  D.  9265,  G.  A.  605,  1514),  accord- 
to  material. 

48  '*         earth  (T.  D.  7146,  but  see  G.  A.  1514) 25^ 

594  "         stones  (G.  A.  1989) free. 

638  "  "       artificial,  pumice  and  sand  (G.  A.  1883). free. 

61     Pomatum  and  pomades 40^ 

568    Pomades,  enfleuraged,  for  man'f.  of  pomades  (T.  D.  5968). free. 

489  Pomegranates free. 

302     Pongees,  silk 45^ 

Poplar  wood,  see  "Woods,"  and  "  Paper  stock." 
Poplins,  see  "Cottons,"  "Woolens"  and  "Silk." 
206     Poppy  seed,  56  lbs.  to  bushel  (T.  D.  3451,  7828).  .per  bush.    2o«' 
29  "        "      oil,  raw,  boiled,  or  oxidized,  7^^  lbs.  to  gal. 

(T.  D.  3473,  9803) i-per  gal.    20^ 

♦See  notes  on  page  487. 

f  Cotton  velveteens  cut  bias  for  dress  facings  and  trimmings, 
are  classified  as  manufactures  of  cotton  at  35^,  under  par.  264. 
In  re  Kursheedt  Manf.  Co.  Circuit  Court  of  Appeals  54  Fed.  Rep. 
159,  affirming  G.  A.  890,  see  G.  A.  2075. 

X  Corduroys  discolored  by  process  of  singeing  not  dutiable  as 
colored  (G.  A.  1021). 


EXISTING  LAWS  AND  DECISIONS.  489 

Paragraph  Rate  of 

I,aw,  1894.  Duty. 

84  }  Porcelain    ware,   including  'plaques,   ornaments,    toys, 
^5  )  charms,  vases,  statuettes*  (T.  D.  6965,  7572, 

9735;  G.  A.  1692,  1330,  1764,  2021,  2120). 

if  plain  white 30^ 

if  decorated 35^ 

321  "  dolls  and  doll  heads  (G.  A.  1543,  1546,  2406).  25^ 

86  "  lemon  squeezers  (T.  D.  9162) 30^ 

90  "  or  opal  glassware  (G.  A.  2390) 40^ 

86  "  slabs  or  slates,  plain  (T.  D.  618) 30^ 

86  •*  "      "        "       decorated  (T.D.  618, 6965)....  40^ 

86  "  wash  tubs  (T,  D.  7022) 30^ 

224 1^ Pork,  fresh 20^ 

Porter,  see  "Liquors." 

Portieres,   according    to   material    of  chief   value,   see 

"Curtains." 
Portland  cement,  see  "Cement." 
Portraits,  see  "Art." 
636>^Postage  or  revenue  stamps,  foreign,  cancelled  or  uncan- 
celled (G.  A.  2990). free. 

113     Posts   and   columns,   or  parts   or  sections    of,   iron   or 

steel per  lb.    jV 

"      wood,  see  posts  under  title  "Woods." 
Potash: 

60        acetate  of 25^ 

60        bicarbonate  of  (G.  A.  548) 25^ 

54        bichromate  of 25^ 

60        bi-sulphite  of,  (G.  A.  496) 25^ 

595        calcined,  or  pearl  ash  (T.  D.  420) free. 

595        carbonate  of,  crude,  or  black  salts  (T.  D.  5096,  G.  A. 

1249) .free. 

59        carbonate   of,  purified  and   put  up  in  bottles  for  me- 
dicinal use  (T.  D.  4575) 25^ 

595        caustic  or   hydrate   of,  including   refined  in  sticks  or 

rolls free. 

595        chlorate  of free. 

54  chromate  of 25^ 

595        crude  (T.  D.  8601) free. 

595        hydrate  of,  or  caustic,  including  refined  in  sticks  or 

rolls free. 

55  hydriodate  of,  iodide  of,  and  iodate  of per  lb.    25;^ 


*  In  the  case  of  a  porcelain  vase,  decorated  by  a  classic  painting, 
the  vase  alone  worth  but  |2o,  while  the  painting  increased  its  cost 
to  $600:  Ae/d,  that  the  provision  for  porcelain  vases  was  more 
specific  than  "paintings"  (G.  A.  1981). 

A  painting,  executed  by  hand,  on  porcelain  and  not  commerci- 
ally known  as  a  plaque,  held  to  be  a  painting  (G.  A.  1579,  1768;  In 
re  Collamore,  Circuit  Court  53  Fed.  Rep.  1006,  adopted  by 
Treasury  Department  (T.  D.  13648),  but  see  G.  A.  2963. 

xi 


490  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

Law,  1894.  Duty. 

Potash. — Continued. 

595        muriate  of free. 

595        nitrate  of,  or  saltpetre,  crude free. 

56  "  "  "  refined per  lb.    Y^f 

56  nitrate  of,  partially  refined  (T.  D.  674) per  lb.    Yzf 

57  prussiate  of,  red  or  yellow 25^ 

60        salts  of,  not  specially  provided  for  (see  note  to  prepa- 
rations)   25^ 

595        sulphate  of,  crude  or  refined free. 

60    Potassa,  acetate  of. 25^ 

60  "        permanganate  (T.  D.  1545) 25^ 

75  "        tartrate  of,  or  Rochelle  salts per  lb.     2f 

§3     Potassium  (T.  D.  9324) 10^ 

204    Potatoes,*  60  lbs.  to  the  bushel  (including  seed  potatoes, 

T.  D.  1803,  5153,  8545) per  bus.    \^f 

Potato  starch,  see  "Starch." 

134    Pots,  cast  iron per  lb.    j*^^ 

136        '*     cast   iron   coated,    glazed   or   tinned    (T.  D.  8527, 

G.  A.  105 per  lb.     7.f 

144        "     enameled 35^ 

359     Pouches,  for  tobacco  (T.  D.  7084) 50^ 

226    Poultry,  alive  or  dead,  but  undressed  (G.  A.  1916).  .per  lb.     2,<* 

226  "        dressed per  lb.     3<^ 

225^       "        prepared,  in  cans  or  otherwise 20^ 

401  "        wild  ducks  not  poultry  (G.  A.  412) free. 

i6>^Pounce  (sandarach  powdered) io<^ 

314    Powder  puffs,  as  brushes  (T.  D.  31 14,  G.  A.  1731,  2034). .  35^ 

Powders  : 

160        aluminum  bronze  (G.  A.  1036) 40^ 

537        bleaching  or  chloride  of  lime  (G.  A.  954) free. 

160        bronze  (T.  D.  5530,  G.  A.  991,  2885) 40^ 

463        curry free. 

finishing,  according  to  material. 

324  fulminating,  fulminates  and  like  articles,  not  specially 

provided  for 30^ 

177        gold  (G.  A.  2809) 35^ 

325  gun,  and   all   explosive  substances  used  for  mining, 

blasting,  artillery,  or  sporting  purposes, 

valued  at  20^  or  less  per  lb per  lb.     ^^' 

valued  over  2of  per  lb per  lb.     S^^- 

61  hair,  diamond,  gold  or  silver  (T.  D.  6113) 40^ 

21        ink 25^ 

59        iron  (T.  D.  1747) 25^ 

§3        incense  (G.  A.  10) 20^ 

i6>^     insect  (T.  D.  6161) 10^ 

♦Potatoes  being  perishable,  cannot  be  entered  for  warehouse 
or  transportation  (T.  D.  8443). 


EXISTING  LAWS  AND  DECISIONS.  491 

Paragraph  "  Rate  of 

I,aw,  1894,  Duty. 

Powders—  Continued. 
medicinal,  see  "Preparations." 
polishing^,  according  to  material  (T.  D.  9265,  G.  A.  605, 

1514). 

14        ruby  (T.  D.  2639) 25^ 

61         sachet 40^ 

160        silver  bronze  (G.  A.  2885) 40^ 

164        silver,  pure  silver 30^ 

61        toilet  (T.  D.  9151;  G.  A.  2738) 40^ 

61        tooth  (T.  D.  9068) 40^ 

Precious  stones  and  imitations: 
338        precious  stones  of  all  kinds,  (except   diamonds,  see 
note  to  diamonds)  cut  but  not  set  (T.  D.  7742,  9211; 

G.  A.  1726,  1727,  2003,  2141)  25^ 

338        if  uncut \o<fo 

338        if  set,  including  pearls  set  and  not  specially  provided 

for 30^ 

if  set  as  jewelry,  see  "Jewelry." 
338        imitations  of  precious  stones  not  exceeding  one  inch 
in  dimensions,  not  set  (T.  D.  7305,  8155;  G.  A.  1331, 

1467,  1727,  1730,  2198,  2274,  2949) \o% 

imitations,  when  set  as  jewelry,  see  "Jewelry." 
Preparations,  viz.: 
anatomical,    see  "  Anatomy." 
7        alcoholic    perfumery,    including    cologne    water    and 
other  toilet  waters   (T.   D.  7369,  9712;  G.  A.  1561, 

1837) $2.00  per  gall,  and  50^ 

61        non-alcoholic  perfumery 40^ 

7        alcoholic  compounds  not  specially  provided  for,  (T.  D. 
6195,  9712;  G.  A.  1561,  March  i,  1895). 

$2.00  per  gall,  and  50^ 
60        chemical  compounds  and  salts,  not  specially  provided 

for*  (G.  A.  699) 25^ 

443        chemical  compounds,  if  coal  tar  product  (not  medicinal), 

(G.  A.  2032,  2261) free. 

coal  tar,  not  medicinal,  see  "  Coal  Tar." 
60        preparations  or  products  known  as  alkalies,  alkaloids,! 
distilled  oils,  essential  oils,  expressed  oils,  rendered 
oils,  and  all  combinations  of  the  foregoing  not  spe- 
cially provided  forf 25^ 

*The  U.  S.  Supreme  Court  held  that  an  unenumerated  article 
which  is  undoubtedly  a  chemical  compound  or  salt,  should  be 
classified  as  such  and  not  by  assimilation  to  some  enumerated 
article  (T.  D.  11298,  citing  Mason  vs.  Robertson  139  U.  S.  624;  and 
G.  A.  637). 

f"  Alkaloids  and  combinations  of,"  is  a  more  specific  provision 
than  "  medicinal  preparations  "  (T.  D.  13826,  adopting  and  citing, 
in  extenso,  In  re  Hirzel,  Circuit  Court  53  Fed.  Rep.  1006,  affirmed 
by  Circuit  Court  of  Appeals,  Hirzel  et  al  vs.  U.  S.  58  Fed.  Rep. 
772. 


492  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

Ivaw,  1894.  Duty. 

Preparations —  Continued. 
59        medicinal    waters,    such    as   cherry,    laurel,   rose,   or 

orange  flower  (T.  D.  5945,  9931;  G.  A.  102,  1042) 25^ 

239  compounds  or  preparations  (except  as  specified  in 
paragraph  58)  of  which  distilled  spirits  are  a  com- 
ponent part  of  chief  value,  not  specially  provided 
for,  there  shall  be  levied  a  duty  not  less  than  that 
imposed  on  distilled  spirits  (T.  D.  5300). 

192        preparations  similar  to  macaroni  and  vermicelli  (T.  D. 

8819,  9388) 20^ 

58  preparations,  medicinal,  all,  including  medicinal  coal 

tar  preparations  and  medicinal  proprietary  prepara- 
tions, of  which  alcohol  is  a  component  part,  or  in  the 
preparation  of  which  alcohol  is  used,  not  specially 
provided  for  (T.  D.  7574,  10418;  G.  A.  2023,  2221, 
2453,  2488,  886,  1456,  1563,  1800,  2651), 

50^  per  lb.  but  not  less  than  25^ 

59  same,  if  alcohol  is  not  a  component  part,  (G.  A.  1187, 

1293,  2329) 25^ 

opium,  see  "Opium." 

61        preparations  used  as  applications  to  the  hair,  mouth, 

teeth,  or  skin,  such  as  cosmetic,  dentifrices,  pastes, 

pomades,  powders,  and  all  toilet  preparations  and 

articles  of  perfumery  not  specially  provided  for  (T. 

D.  6113,  9151;  G.  A.  1779) 40^ 

perfumery,  see  "Perfumery." 
of  pyroxyline,  see  "Collodion." 
for  societies,  see  "Societies." 
i6>^       drugs,  such  as  barks,  beans,  berries,  balsams,  buds, 
bulbs,  bulbous  roots,   excrescences,  fruits,  flowers, 
dried  fibers,  dried  insects,  grains,  gums  and  gum 
resins,  herbs,  leaves,  lichens,  mosses,  nuts,  roots  and 
stems,    spices,    vegetables,    seeds     (aromatic,     not 
garden  seeds),  and  seeds  of  morbid  growth,  weeds, 
and  woods  used  expressly  for  dyeing,   any   of  the 
foregoing  of  which  are  7iot  edible,  but  which  are  ad- 
vanced in  value  or  condition  by  refining  or  grinding, 
or  by  other  process  of  manufacture,  and  not  specially 

provided  for  (see  paragraph  470) 10^ 

Presents,  articles  imported  "as  presents"  are  liable  to 
duty,  unless  such  article  is  specially  exempted  by  law 
(T.  D.  7939,  1 1305). 
Preserves,  see  "Fruits,  preserved." 
Press  cloth,  wool  (G.  A.  1016)  see  Wool,  manfs  of. 
277        "  "     jute  (G.  A.  March  28,  1895) 35^ 


EXISTING  LAWS  AND  DECISIONS.  493 

Paragraph  Rate  of 

Law,  1894.  Duty. 

311     Printed  matter,  all  not  specially  provided  for*  (G.    A. 

1996) 25^ 

311  "  "  on  cotton,  as  printed  matter  (G.  A.  425).  25^ 

Prints,  lithographic,  see  "Lithographic  prints." 
"       or  engravings,  see  "Engravings." 

100     Prisms,  glass  (G.  A.  1336,  1934)  (see  "  Lenses  ") 35^ 

177     Prismatic  compasses,  if  metal  chief  value  (T.  D.  8623). . .  35^ 
Prizes  or  trophies,  see  "  Medals." 
Produce  or  growth  of  the  United  States,  exported  and 

returned,  see  "United  States  products  returned." 
Professional  books,  implements,  instruments,  and  tools, 
ofpersons  arriving  in  the  United  States,  see  "Effects." 
Prohibited  importations,  see  Act  March  2,  1883,  Sections 
6,  10,  II,  12,  and  paragraphs  238,  471,  Act  of  Aug.  28, 
1894,  Acts  March  3,  1879  and  March  3,  1891  {supra). 
Proprietary  articles  and  medicines,  see  "  Preparations." 
Protractors,  dutiable  according  to  material. 
Provender,  see  "Oats." 
Prunella,  see  "Buttons"  and  "Woolens." 

489     Prunelles  (T.  D.  6330) free. 

Prune  wine  or  juice,  see  "  Fruit  Juice." 

217  Prunes  (T.  D.  4993) per  lb.  i>^^ 

218  "       preserved  in  sugar  (T.  D.  2654) 30^ 

Pruning  knives,  see  "  Knives." 

Prussian  blue,  see  "  Blues." 

57     Prussiate  of  potash,  red  or  yellow 25^ 

60  "  "   soda,  yellow  (T.  D.  11298,  G.  A.  637) 25^ 

Publications,  see  "Books"  and  "Periodicals." 

177     Puff  boxes,  metal  chief  value 35^ 

353       "  "       papier  mache  or  wood  pulp 30^ 

102       "  "       glass  and  metal,  glass  chief  value 35^ 

177     Pulleys,  iron,  brass  or  other  metal 35^ 

181  "        wood 25^ 

14     Pulp,  blue  (T.  D.  4089)  coal  tar  color 25^ 

264        "      cotton  (G.  A.  1866,  2414) 35^ 

303        "      grass  (G.  A.  1128) 10^ 

264        "      rag,  if  cotton  chief  value  (G.  A.  2414) 35^ 

303        "      straw  (G.  A.  1 128) 10^ 

303        "      wood,  mechanically  ground,  and  chemical  wood 

pulp,  bleached  or  unbleached 10^ 

*In  the  opinion  delivered  by  the  Supreme  Court  of  the  United 
States,  in  the  case  of  Arthur  vs.  Moller,  (97  U,  S.  365  cited  G.  A. 
282)  it  was  stated  that  the  term  printing  includes  most  of  the  forms 
of  figures,  or  characters,  or  representations,  colored  or  uncolored, 
that  may  be  impressed  on  the  yielding  surface,  and  that  it  is  not 
necessary  that  the  character  produced  should  be  letters  or 
numerals,  or  the  result  of  types  or  stereotypes,  or  be  reading 
matter  (T.  D.  3941,  5485,  4767,  9812,  10729;  G.  A.  425). 


494  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

Law,  1794.  Duty. 

353  Pulp,  wood  or  other  pulp,  manufactures  of,  or  of  which 
same  is  component  material  of  chief  value,  not 
specially  provided  for  (T.  D.  9644,  G.  A,  1943), 

(see  notes  to  Section  4,  Act  of  Aug.  28,  1894) 30^ 

§3    Pulque  (T.  D.  6871) 20^ 

597  Pulu free. 

598  Pumice free. 

638         "       stone,  crude  or  manufactured  (G.  A.  1883) free. 

638  •'       in  bricks  (T.  D.  1517,  G.  A.  1883) free. 

207     Pumpkins 10^ 

2o6>^Pumpkin  seeds 10% 

181     Pumps,  wood 25^ 

177  "         metal 35^ 

177     Punchers,  iron  or  steel 35^ 

48    Purree  (T.  D.  8705) 25^ 

177     Purses,  clasps  for,  metal  (T.  D.  9169) 35^ 

"        dutiable  according  to  material. 

46     Putty per  lb.  Yz'^' 

140        "    knives *. 35^ 

Pyrites,  see  "Ore." 

363     Pyrogallic  acid free. 

18              "            "   so-called  (extract  of  chestnut)  (T.  D.  3412)..  10^ 

I     Pyroligneous  acid  (T.  D.  3964,  4378) 20^ 

Pyroxyline,  see  "Collodion." 

Q 

177     Quadrants  and  sextants,  metal 35^ 

177     Quadrant  frames,  metal 35^ 

181  "  "        wood 25^ 

683    Quassia  wood free. 

Queensware,  see  "Earthenware." 
18    Quercitron,  extract,  for  tanning  (G.  A.  989,  1289;  T.  D. 

13860) 10^ 

Quick  grass  root,  see  "Drugs." 

i7oKQuicksilver,  or  mercury per  lb.      'j^ 

387  "  flasks  or  bottles,  of  either  domestic  or  for- 

eign  manufacture,   when    exported    and 

returned free. 

394    Quilla,  bark free. 

600     Quills,  prepared  or  unprepared,  but  not  made  up  into 

complete  articles  (G.  A.  1761,  2460) free. 

600  "      goose,  split  (G.  A.  2460) free. 

§3  "      toothpicks  (T.  D.  1291,  G.  A.  384) 20^ 

§3    Quill  pens  (G.  A.  85) 20^ 

Quiltings,  according  to  the  material. 

328    Quilts  of  down 35^ 

276         "      cotton,  embroidered  (G.  A.  1164) 50^ 

"      other,  according  to  material  of  chief  value. 


EXISTING  LAWS  AND  DECISIONS.  495 

Paragraph  Kate  of 

I«aw,  1894.  Duty. 

489     Quinces,  green free. 

218  "         preserved 30^ 

Quince  seed,  see  "Seeds." 
601     Quinia,  sulphate  of,  and  all  alkaloids  or  salts  of  cin- 
chona bark  (T.  D,  5901,  6268,  6865) free. 

394     Quinia,  barks,  cinchona  and  other,  from  which  quinine 

may  be  extracted  (T.  D.  9465) free. 

601  Quinidia,  sulphate  of  (T.  D.  6268) free. 

58     Quinine   and    sherry    wine,    as    medicinal    preparation 

(T.  D.  6100) 50  cts.  per  lb.  but  not  less  than  25^ 

462     Quoits  or  curling  stones,  and  curling  stone  handles free. 

189     Rabbits,  alive 20^ 

§3  "        eviscerated  or  dressed  (T.  D.  2325) 10% 

225^         "        in  vinegar  (T.  D.  7244) 20^ 

"        skins,  as  fur  skins  (T.  D.  6394). 

497     Raffia  (T.  D.  7268;  G.  A.  2839) free. 

Rafts,  see  "Woods." 
Rag  pulp,  see  "Pulp." 

577     Rags,  of  all  kinds,  for  paper  stock free. 

685         "       wholly  or  partly  wool free. 

602  "       not  specially  provided  for  (T.  D.  5620,  6760) free. 

117     Railroad  bars,  iron  or  steel,  or  part  steel per  lb.    -^\f 

"        cars,  see  "Cars." 

152  "        chairs  (T.  D.  276) 25^ 

"        iron  for  repairs  or  remanufacture,  see  section 
3021  R.  S.  {supra) 

117  "        T  rails,  iron  or  steel per  lb.    ^^f 

117  *'-        flat  rails,  iron  or  steel,  punched per  lb.    /^^ 

no  "        crop  ends  of  rails  (as  scrap) per  ton  I4.00 

152  "        fish  plates,  or  splice  bars,  iron  or  steel 25^ 

"        ties,  of  wood,  see  "Wood." 

"        sleepers  (T.  D.  2673),  see  Lumber,   under  title 

"Wood." 
"        wheels  and  tired  wheels  for  railway  purposes, 
see  "  Iron  and  Steel." 

217     Raisins  (G.  A.  2382) per  lb.  i  yif' 

177     Rakes,  iron  or  steel 35^ 

181  "       wood 25^ 

"      horse,  see  "Agricultural  Implements." 
Ramie,  manufactures  of,  see  "Grass." 

497  "       or  china  grass free. 

277  "       cloth  (G.  A.  1037,  1062) 35^ 

Ramrods,  see  "Guns." 

61 1     Rape  seed free. 

31        "  "    oil  {tYz  lbs.  to  gal.  per  T.  D.  9323,  G.  A.  2490), 

per  gal.    10^ 


496  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

I,aw,  1894.  '  Duty. 

139  Rapiers  (swords)  (T.  D.  6350) 35^ 

489     Raspberries  (T.  D.  3162) free. 

§3     Raspberry  syrup,  non-alcoholic  (G.  A.  2078,  2453)... 20^ 

17  "         oil per  lb.  $2.00 

§3  "  vinegar  (G.  A.  1616) 20^ 

Rasps,  see  "Files." 
Ratifia,  see  "Liquors." 
684     Rattan,  unmanufactured  (T.  D.  4949,  9779;  G.  A.  1665).. free. 

"        materials  for  hats,  bonnets  or  hoods,  see  "Hats." 

179    Rattans,  chair  cane  or  reeds,  wrought  or  manufactured 

from  rattans  or  reeds  (T.  D.  9779,  G.  A.  1665, 

2266) 10% 

"         for  canes,  see  "  Canes." 

181  "         polished,  varnished,  etc.  (G.  A.  1499) 25^ 

181  "         other  manufactures  of  (G.  A.  1014) 25^ 

321     Rattles,  toys  (T.  D.  1346) 25^ 

"         other,  dutiable  according  to  the  material. 
Raw  or  unmanufactured  articles,  see  Section  3,  Act  Aug. 
28,  1894. 

353     Razor  cases,  papier  mache  (T.  D.  7162) 30^ 

353         "  "      leather 30^ 

353  * '      strops,  leather  chief  value. 30^ 

140  Razors  and  razor  blades,  finished  or  unfinished 45^ 

Reapers,  see  "Agricultural  implements." 

177     Reaping  hooks,  iron  or  steel 355^ 

51     Red  lead per  lb.  i>^<2^ 

59        '  *    precipitate 25^ 

Reeds,  for  canes,  whips  and  umbrellas,  see   "Canes" 
"Whips"  and  "Umbrellas." 

684  "        unmanufactured  (T.  D.  9779,  4949) free. 

179  "        wrought  or  manufactured  from  rattans  or  reeds 

(T.  D.  9779,  G.  A.  1665,  2266) lofo 

181  "        bamboo,  for  clarionets  (G.  A.  978) 25^ 

179  "        for  corsets  (G.  A.  2266) 10^ 

Regalia,  according  to  the  material  (T.  D.  4435). 

"        specially  imported  for  societies,  see  "Societies." 

376    Regulus  of  antimony  or  metal  (G.  A.  463) free. 

453  "        "   copper  (T.  D.  4529,  10173) free. 

Re-importation  of  domestic  articles,  see  "United  States 
products  returned." 
"             of  foreign  articles,  exported  for  repairs, 
duty  to  be  assessed  on  entire  valua- 
,    tion,  including  repairs  (T.  D.  2081,  2631, 
7866,  11716). 
"             of  foreign  articles  to  be  treated  as  orig- 
inal importation*  (T.D.  2246,  2815,  3010, 
ii505>  G'  A.  1273,  2755,  2823). 

*  Re-imported  goods  entitled  to  bonded  warehouse   privileges 
(T.  D.  14995). 


EXISTING  LAWS  AND  DECISIONS.  497 

Paragraph  Rate  of 

Ivaw,  1894.  Duty. 

Religious  societies,  articles  specially  imported  for,  see 
"Societies." 

604    Rennets,  raw  or  prepared  (T.  D.  6624) free. 

Repairs,  machinery  imported  for,  see  Sec.  13,  Act  Aug. 
28,  1894  {supra). 
"        see  "  Cars,"  "Re-importations  "  and  "Vessels." 
Reps,  dutiable  according  to  material. 
Resins,  gum,  (drugs)  see  "  Drugs." 
"        medicinal,  see  "Preparations." 

443     Resorcine  (T.  D.  6619,  13410;  G.  A.  1939) free. 

Reticules,  according  to  material  of  chief  value. 
Retorts,  and  parts  thereof,  of  platinum,  see  "  Platinum." 

87  "        gas 20^ 

Returned  cargo,  see  "Re-importations"  and  "United 
States  products  returned." 

587     Rhododendrons  (G.  A,  2948) free. 

Rhubarb,  see  "Drugs." 
Ribbon  wire,  see  "Wire." 
264    Ribbons,  cotton  or  cotton  chief  value,  if  not  trimmings...  35^ 
276  ' '  cotton  or  linen,  if  trimmings  (G.  A.  April  24, 1895,  50^ 

177  "  metal  (T.  D.  4204) 35^ 

302  "  silk  or  silk  chief  value 45^ 

"  velvet,  see  "Plushes." 

•  "  mixed  materials,  see  notes  to  Sec.  4,  Act  of 

Aug.  28,  1894. 

193     Rice,  cleaned  (G.  A.  1112,  April  11,  1895) per  lb.  i^^ 

193        "      uncleaned,  or  rice  free  of  the  outer  hull  and  still 
having  the  inner  cuticle  on  (T.  D.  5916,  G.  A. 

1067;  T.  D.  13010,  G.  A.  1652) per  lb.    ^^^ 

"      warehoused  for  cleansing,  see  Act  March  24,  1874 
{supra). 
193        "      broken,  which  will  pass  through  a  sieve  known 

commercially  as  No.  12  wire  seive per  lb.    ^if 

193        "      flour per  lb.    yi^ 

232        "         "     if  starch  (G.  A.  449) per  \h.  i}4^ 

193        "      meal per  lb.    X^ 

"      from   Hawaiian   Islands,  see    Act   of  August    15, 
1876  (supra). 
193        "     paddy  or  rice   having  the   outer   hull   on  (T.  D. 

5916) per  lb.    3/f 

558        "      root  (T.  D.  6215) free. 

232        "     starch  (T.  D.  141 14) per  lb.    ij4 

Rifles,  see  "Guns." 

353     Ringlets,  human  hair  chief  value  (but  see  G.  A.  1027) 30^ 

Ring  waste,  see  "Wool." 

353    Rings,  human  hair  chief  value 30^ 

336         "       if  jewelry  (G.  A.  971) 35^ 

177         "       metal,  if  not  jewelry 35^ 

"       other,  according  to  material  (T.  D.  8865). 


498  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

I,aw,  1894.  Duty. 

Rivet  wire  rods,  iron  or  steel,  see  "Wire  Rods." 

153     Rivets,  iron  or  steel  (G.  A.  928) 25^ 

177  "        any  other  metal 35^ 

"        for     repair    and     construction     of   vessels,    see 
"Vessels." 
Robe  patterns,  according  to  material  (G.  A.  2088,  T.  D. 
13938). 
353     Robes,  buffalo,  wholly  or  partly  made  up  (T.  D.  3351) —  30^ 
329  "  **        not   made   up,  but  dressed  on  the  skin 

(T.  D.  3351,  6078;  G.  A.  1857) 20^ 

353         "        goat  skin  (T.  D.  7063) 30^ 

"        lap  or  carriage,  woolen  (G.  A.  275),  see  "Wool, 

manfs.  of." 
"        other,  according  to  material  (T.  D.  7298).  ^ 

75     Rochelle  salts,  or  tartrate  of  soda  and  potassa. .  .per  lb.      29 
Rockingham  ware  (T.  D.  1528,  G.  A.  2508),  see  "Earthen- 
ware." 

177     Rods  and  eyes,  stair,  brass  or  other  metal 35^ 

"     copper,  iron,  or  steel,  see  these  materials. 
"     for  construction  and  repair  of  vessels,  see  "Ves- 
sels." 

181     Rollers,  lithographic  (T.  D.  6136),  wood  chief  value 25^ 

Roman  cement,  see  "Cement." 
375     Roncou,  rocou,  annato,  or  Orleans,  and  all  extracts  of. .  .free 

304    Roofing  felt 10^ 

304  "        paper  (G.  A.  2293) 10^ 

351  "        paste,  asbestos  chief  value 25^ 

109  "        slates  (T.  D.  2396) 20^ 

tile,  see  "Tiles." 

381     Root,  arrow,  raw  or  unmanufactured  (G.  A.  533) free. 

"      chicory,  see  "  Chickory." 

231  "      dandelion    root,    prepared    as    coffee    substitute 

(T.  D.  3289,  6865) per  lb.  i%f 

466        "  "  raw,  dried,  or  undried,  but  unground.. free. 

232  * '      flour,  if  starch  (T.  D.  141 14) per  lb.  i Yzf 

"      ginger,  see  "Ginger." 

534        "      licorice,  unground free. 

i6>^     "  "         ground  (G.  A.  2363) 10^ 

385     Roots,  for  Agricultural  Department,  or  U.  S.  Botanical 

Garden free. 

"      and  bulbs,  not  edible,  not  specially  provided  for, 
see  "Plants." 

510  "      hop,  for  cultivation free. 

"      not  edible  (drugs),  see  "  Drugs." 

558  "      not  specially  provided  for  (T.  D.  6215) free. 

577     Rope  ends,  and  waste  rope,  for  paper  stock free. 

264        "      cotton  (T.  D.  9187) 35$^ 

507        "      hide  (T.  D.  4751) free. 


EXISTING  LAWS  AND  DECISIONS.  499 

Paragraph  Rate  of 

I<aw,  1894.  Duty. 

Rope —  Continued. 

"      made    of    grass    or    vegetable    substances,    see 

"Cordage." 
"      wire,  see  "Wire." 
Roping  wool,  see  "Wool." 

Rosaries,  according  to  the  material  of  chief  value  (T.  D. 
8920,  G.  A.  393,  811,  2909). 

568     Rosemary  or  anthoss  oil free. 

206^  "         seed  (G.  A.  444) 10^ 

470    Rose  leaves free. 

"  "     crystallized  (T.  D.  9268),  as  confectionery. 

"     plants,  see  "  Plants." 

59  "     water  (T.  D.  5945,  9931;  G.  A.  102,  1042) 25^ 

684     Rosewood,  in  the  log,  rough  or  hewn free. 

"  other  form  see  specific  art'e  under  "Woods." 

568     Roses,  ottar  of  (T.  D.  9241,  G.  A.  1829) free. 

218  "       conserve  of,  as  sweetmeats  (T.  D.  4339) 30^ 

60  "      oil  of,  so-called  (G.  A.  199) 25^ 

470     Rosin,  crude free. 

i6>^      "       otherwise  than  crude 10^ 

§3  "       in  small  blocks  for  violin  bows  (G.  A.  April  30, 

1895) 20^ 

102  "       encased  in  glass,  if  glass  chief  value  (T.  D.  6697).  35^ 

181  "       in  wood,  wood  chief  value  (G.  A.  1528) 25^ 

363     Rosolic  acid  (T.  D.  9827) free. 

638    Rotten  stone,  crude  or  manufactured free. 

61  Rouge,  for  toilet 40^ 

48  "        vigital  (T.  D.  10082) 259^ 

Roving  waste,  see  "Wool." 
Rubber,  India,  see  "India  Rubber." 
Rubies,  see  "Precious  Stones." 

14     Ruby  powder  (T.  D.  2635) 25^ 

Ruchings  and  rufflings,  cotton,  linen  or  vegetable  fiber, 
see  "Embroideries." 

301  "         and  rufflings,  neck,  silk  or  silk  chief  value 50^ 

Rugs,  see  "Carpets." 

"      traveling,  wool  (G.  A.  2454),  classified  under  par. 

296  if  assimilating  to  carpets. 
"  "         other,   according  to  material   of   chief 

value  (T.  D.  7298,  9150). 

352  Rules,  bone  or  horn 25^ 

177  folding,  wood  and  metal,  if  metal  chief  value  (T. 

D.  7945) 35^ 

354         "       ivory  (T.  D.  9295) 35^ 

353  "       guttapercha .30^ 

•177  "       metal  (T.  D.  7945) 35^ 

181  "       wood,  or  wood  chief  value 25^ 

60     Rum,  essence,  or  oil  of  bay  leaves  (T.  D.  2644) 25^ 

"      see  "  Liquors." 


500  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

Law,  1894.  Duty. 

190    Rye  and  rye  flour  (T.  D.  677,  6156) 20^ 

558       "     sheaves,  dried  (T.  D.  10073,  G.  A.  1755) free. 


470    Sabadilla  seed  (G.  A.  1377) free. 

329    Sable  skins,  fur  skins,  dressed  (T.  D.  10053) 20^ 

493         "  "      not  dressed  (G.  A.  1924) free. 

139     Sabres 35^ 

139  "      blades  for 35^ 

183     Saccharine  (T.  D.  8821) 25^ 

302     Sachets,  silk  (T.  D.  9533) 45^ 

61     Sachet  powder 40^ 

286    Saddle  girths,  wool  (T.  D.  8255),  see  webbing  under  title 
"Woolens." 

353    Saddles,  leather  and  metal,  if  leather  chief  value 30^ 

"         felt  for,  see  Felts  under  title  Woolens. 

134    Sadirons,  cast  iron per  lb.    -^^^ 

Safety  pins,  see  "  Pins." 

605  Saffron  and  safflower,  and  extract  of,  and  saffron  cake 

(T.  D.  3330,  9515) free. 

235     Sage per  lb.      i^ 

60        -     oil  (T.  D.  9336) 25^ 

606  Sago,  crude,  and  sago  flour  (T.  D.  4443,  G.  A.  504) free. 

264    Sail  duck,  cotton 35^ 

277       "        "     linen 35^ 

561        "    needles  (G.  A.  1804) free. 

611  Saint  John's  bread  or  bene  seed free. 

607  Salacine free. 

60    Sal  acetosella,  chemical  salt  (T.  D.  August  27,  1857) 25^ 

8>^Sal  ammoniac,  or  muriate  of  ammonia. . .    10% 

67     Sal  soda,  or  soda  crystals  (G.  A.  1347,  1862) per  lb.    yi^ 

64    Saleratus per  lb.    yif' 

363    Salicylic  acid  (T.  D.  5524) free. 

59    Salicylate  of  sodium  (T.  D.  3395,  G.  A.  2329) 25^ 

Salmon,  see  "  Fish." 

612  Saloup  or  selep free. 

622    Salt  cake  (sulphate  of  soda)  (T.  D.  2370,  G.  A.  1292) free. 

608  Salt  in  bulk,  bags,  sacks,  barrels  or  other  packages, 

free,  but  the  coverings  shall  pay  the  same  rate  of  duty 
as  if  imported  separately:  Provided,  That  if  salt  is 
imported  from  any  country,  whether  independent  or  a 
dependency,  which  imposes  a.  duty  upon  salt  exported 
from  the  U.  S.,  then  such  salt  dutiable  at  the  rate  of 
duty  under  par.  322  of  Act  of  Oct.  i,  1890,  viz.:  Salt  in 
bags,  sacks,  barrels,  or  other  packages,  12^  per  100  lbs.; 
in  bulk,  8^  per  100  lbs.*  (G.  A.  March  28,  1895). 

♦List  of  countries  imposing  duty  on  salt,  see  T.  D.  15201;  G.  A. 
2826;  T.  D.  15257,  15295,  15341,  15344,  15363,  15355,  15370,  15437, 
15443,  15483,  15487,  15501;  G.  A.  2938. 

Whenever  salt  is  entitled  to  free  entry  under  paragraph  608  the 


EXISTING  LAWS  AND  DECISIONS.  501 

Paragraph  Rate  of 

Law,  1894.  Duty. 

595    Saltpetre,  or  nitrate  of  potash,  crude free. 

56  '•  refined per  lb.    Yzf 

56  "  partially  refined  (T.  D.  674) per  lb.    >^f* 

372     Salts,  anirine free. 

595        "      black  (T.  D.  5096,  G.  A.  1249) free. 

60        "       chemical  and  chemical  compounds,  not  specially 
provided  for  (see  note  to  Preparations)  (G.  A. 

699) 25^ 

"       Carlsbad,  (T.  D.  9715)  see  "  Mineral  water  salts." 

601         "       of  cinchona  bark  (T.  D.  5901,  6268,  6865). free. 

60        "      of  iodine,  not  otherwise  provided  for 25^ 

24        "       Epsomorsulphateofmagnesia(seepar.  542)per  lb.      \f 

622        "      Glauber  (sulphate  of  soda) free. 

"       manure,  see  "Fertilizers." 
"      of  mineral  waters,  see  "  Mineral  Waters." 
443        "      napthol  (T.  D.  13410;  G.  A.  1840,  1851) .free. 

coverings  are  dutiable,  irrespective  of  the  use  to  which  the  salt 
may  be  applied  (T.  D.  April  5,  1895);  but  when  the  salt  is  dutiable 
under  paragraph  322,  Act  of  Oct.  i,  1890,  and  withdrawn  for  curing 
fish  under  the  provisions  of  said  paragraph  322,  then  the  coverings 
are  not  dutiable  (T.  D.  April  2,  1895). 

The  Treasury  Department  holds  that  paragraph  322  of  the  Act 
of  Oct.  I,  1890  has  not  been  repealed  and  that  dutiable  salt  in  bond 
may  be  withdrawn  free  of  duty  for  curing  meats  for  exportation 
and  for  curing  fish  (T.  D.  15272). 

Salt  for  Curing  Meats  and  Fish. 
Paragraph  322  of  Act  of  Oct.  i,  1890.  Provided,  That  imported 
salt  in  bond  may  be  used  in  curing  fish  taken  by  vessels  licensed 
to  engage  in  the  fisheries,  and  in  curing  fish  on  the  shores  of  the 
navigable  waters  of  the  United  States,  under  such  regulations  as 
the  Secretary  of  the  Treasury  shall  prescribe;  and  upon  proof 
that  the  salt  has  been  used  for  either  of  the  purposes  stated  in  this 
proviso,  the  duties  on  the  same  shall  be  remitted:  Provided, 
further,  That  exporters  of  meats,  whether  packed  or  smoked, 
which  have  been  cured  in  the  Unitdd  States  with  imported  salt, 
shall,  upon  satisfactory  proof,  under  such  regulations  as  the 
Secretary  of  the  Treasury  shall  prescribe,  that  such  meats  have 
been  cured  with  imported  salt,  have  refunded  to  them  from  the 
Treasury  the  duties  paid  on  the  salt  so  used  in  curing  such 
exported  meats,  in  amounts  not  less  than  one  hundred  dollars. 

First  Proriso— Salt  for  curing  fish  : 

1.  Salt  for  use  in  curing  fish  may  be  withdrawn  from  bond  any 
time  within  three  years  from  date  of  importation  (T.  D.  5184). 

2.  No  part  of  the  salt  must  be  used  in  repacking,  further  pre- 
serving, or  curing  fish  taken  by  foreign  vessels  and  purchased 
abroad  (T.  D.  1652,  3429),  but  fish  caught  with  a  licensed  vessel's 
gear,  by  parties  employed  by  the  master  (though  not  forming  a 
portion  of  his  crew),  and  brought  to  the  United  States  in  such 
vessel,  are  considered  as  take7i  by  an  American  vessel  (T.  D.  3131). 

3.  Small  fishing  vessels,  duly  licensed,  may  withdraw  at  one 
time,  sufficient  salt  for  use  during  the  fishing  season  (T.  D.  5104). 

4.  The  salt  cannot  be  used  for  re-salting  fish  which  has  been 
once  cured  with  salt  withdrawn  in  bond  (T.  D.  10174). 

5.  The  salt  must  not  be  used  for  any  other  purpose  than  for 


502  U.  S.  IMPORT  DUTIES  UNDER 

Paragfraph  Rate  of 

Law,  1894.  Duty, 

Salts — Continued. 

25         "       of  morphia  or  morphine per  oz.    50^ 

75         "       Rochelle,  or  tartrate  soda  and  potassa per  lb.      T-f 

62         "       of  santonine,  containing  80^  or  over  of  santonine, 

per  lb.  .|i.oo 

70        "       of  strychnia  or  strychnine per  oz.    30^ 

60        "       of  tin 25^ 

663        *'      of  uranium  (T.  D.  4293) free. 

"       vichy  (T,  D.  2021)  see  "  Mineral  water  salts;" 

actually  curing  fish  used  for  food  ("  food-fishes  ")  and  cannot  be 
used  for  c\\r\n%p orgies,  or  pogie-chum  (a  fertilizer),  nor  in  salting 
seines(Y.V>.  1815,2323,2471),  nor  salting  timbers  ofaship(T.D.  2778). 

6.  The  person  making  the  withdrawal  entry  may  sell  the  salt  in 
lots  exceeding  120  bushels  each  to  several  fishermen  for  curing 
fish,  upon  conforming  to  regulations  (T.  D.  6486). 

7.  When  the  salt  has  been  lost  at  sea,  or  by  cusualty  (e.  g.  by 
freshet),  before  it  could  be  used,  the  withdrawal  bond  may  be  can- 
celed, upon  proof  of  facts  (T.  D.  9446),  but  the  damage  must  have 
been  caused  by  "  accidental  fire  or  other  casualty  "  (T.  D.  3256). 

8.  Duties /»azrf  cannot  be  refunded  {ox  salt  used  in  curing  fish, 
but  the  statute  merely  allows  a  withdrawal  in  bond  for  such  use 
(T.  D.  8630). 

9.  The  process  of  "crushing"  the  salt  while  in  bond  before 
withdrawal  cannot  be  allowed  (T.  D.  2209). 

10.  The  salt  may  be  used  in  any  district  (T.  D.  6152). 

11.  Oysters  are  considered  disfish  in  the  meaning  of  the  law  (T. 
D.  7847),  and  seal  skins  are  a  product  of  the  fisheries  (T.  D.  1276). 

12.  General  Regulations,  1892,  Articles  518-527,  799-802. 

Second  Proviso — Salt  for  curing  meats  : 

13.  The  filing  of  a  preliminary  notice  of  intention  to  ship  meats 
for  drawback  is  an  indispensable  prerequisite  to  the  claim  for 
drawback  on  salt  (T.  D.  7842). 

14.  The  quantity  of  salt  upon  which  drawback  is  claimed  must 
not  exceed  20  pounds  of  salt  to  100  pounds  of  dry  salted  meats,  nor 
40  pounds  of  salt  to  100  pounds  oi pickled-cured  meats  (T.  D.  5882). 
Smoked  meats  may  be  treated  as  dry  salted  meats  for  fixing  the 
maximum  allowance  of  salt  (T.  D.  6560). 

15.  Claims  for  drawback  of  less  amount  than  $100  in  favor  of  any 
one  party  may  be  allowed  to  accumulate  to  that  amount  (T.  D. 
5937)- 

16.  Bills  of  lading  are  not  required  to  be  filed  with  preliminary 
entries  of  meats,  but  may  be  retained  until  the  final  entry  (T.  D. 
8471). 

17.  Canned  meats  are  entitled  to  the  privilege  subject  to  the 
limitations  prescribed  for  dry  salted  meats  (T.  D.  6517). 

18.  Meats  of  domestic  production  exported  with  drawback  on 
salt,  if  re-imported,  may  be  entered  free  of  duty,  upon  refunding 
the  amount  of  drawback  (T.  D.  6817,  with  opinion  of  the  U.  S. 
Attorney  General).     See  "United  States  products  returned." 

19.  The  affidavit  of  an  attorney,  agent,  or  managers  in  lieu  of 
the  oath  of  the  proprietor  of  a  packing  establishment,  will  be 
sufficient  for  refund  of  duties  on  salt  used  in  curing  meats  (T.  D. 
10623). 

20.  General  Regulations  1892,  articles  790-802.  See  also  T.  D. 
11775,  12490,  15268,  15343,  15542. 


EXISTING  LAWS  AND  DECISIONS.  503 

Paragraph  •  Rate  of 

Law,  1894.  Duty. 

59  Salves,  medicinal 25^ 

Samples,  and  pattern  cards,  if  of  no  commercial  value*. free. 

638    Sand,  crude  or  manufactured  (T.  D.  7816;  G.  A.  2882) ...  free . 

io9>^     "       magnetic,  (T.  D.  7126),  as  iron  ore per  ton.    40^ 

Sandal  wood,  see  "Woods." 
Sandarach,  gum,  see  "Drugs." 
Sandstone,  see  "Stones." 
18     Sanguin,  not  coal-tar  color,  but  dye  stuff  (T.  D,  9103,  G. 

A.  1221) 10^ 

60  Santonate  of  calcium,  containing  less  than  80%  of  san- 

tonine  (T.  D.  9935) 25^ 

62     Santonine  and  all  salts  thereof  containing  80^  or  over  of 

santonine per  lb.  $1.00 

Sapphires,  see  "Precious  Stones." 

106    Sarcophagus,  red  granite  (T.  D.  10) 30^ 

"  statuary  for,  see  "Art"  (G.  A.  2016). 

Sardines  and  sardels,  see  "Fish." 

Sardinian  earth,  (T.  D.  9770),  as  ochery  earth,  see  "Paints," 
Sarsaparilla,  see  "  Drugs." 
Sassafras,  bark  and  root,  see  "  Drugs." 

60  "  oil  of 25^ 

39     Satin  white 255^ 

684         "      wood,  in  log,  rough  or  hewn free. 

"  "      other     form,    see     specific     article,    under 

"Woods." 
Satins,  cotton,  as  cotton  cloth  (T.  D.  3889,  6328;  G.  A. 
2434). 

^Samples  having  no  commercial  value  and  not  salable  in  the 
condition  they  are  imported,  are  not  regarded  as  ""merchandise  " 
and  are  exempt  from  duty.  The  possibility  of  their  becoming 
salable  for  some  purpose  other  than  their  legitimate  use  as  sam- 
ples (for  example  samples  of  cloth  being  salable  as  woolen  rags,) 
or  the  fact  that  the  shippers  make  a  charge  for  them,  does  not 
change  their  character  as  samples  (T.  D.  531,  4828,  9243). 

When  samples  are  returned  by  the  appraiser  as  having  a  com- 
mercial value,  and  the  importer  is  dissatisfied  therewith,  his 
remedy  is  an  application  for  re-appraisement  (G.  A.  1915). 

Samples,  so-called,  imported  as  a  means  of  advertisement, 
intended  to  be  sold  to  jobbers  or  other  dealers  constitute  an 
article  of  merchandise  and  are  dutiable  (T.  D.  4828).  Trunks 
used  by  commercial  travellers  for  transportation  of  samples  are 
exempt  from  duty  (T.  D.  7394).  Tin  signs,  Iron  show  cards  and 
Printed  blotting  pads,  intended  to  advertise  a  business  or  another 
different  article  for  sale,  are  not  samples,  but  dutiable  as  mer- 
chandise. A  sample  may  be  defined  commercially  as  a  specimen 
of  an  article  intended  to  sell  the  goods  it  represents,  and  not  an 
ordinary  means  of  advertising  another  article  (T.  D.  6141,   10461). 

The  decisions  upon  samples  and  "so-called  samples"  have 
been  numerous.  The  following  decisions  embrace  a  varied  as- 
sortment of  such  articles:  T.  D.  537,  1385,  2156,  2311,  2383,  2640,  3777, 
3930,  4077,  4828,  6132,  7091,  7277,  7466,  8943,  8998,  9069,  9157,  9243, 
9416,  9462,  9939,  9990,  10134;  G.  A.  1246,  1256,  1275,  1294,  1710,  1782. 


504  U.  S.  IMPORT  DUTIES  UNDKR 

Paragraph  •  Rate  of 

Law,  1894.  Duty. 

Satins —  Continued. 

302  '•        silk 45^ 

"        cut  for  buttons,  see  "  Button  Forms." 

134    Sauce  pans,  cast  iron per  lb.    ^-^f 

136        "  "         "       "    coated,   glazed    or    tinned   (T.    D. 

8527) per  lb.      2f 

144        "  *'      if  enameled 35^ 

177        "  "      copper 35^ 

'*  "      tin,  see  "Tin,  manfs.  of." 

198    Sauces,  all  kinds.* 30^ 

198  "        Chinese  soy  (G.  A*  561) 30^ 

198  "         celery  (T.  D.  6080) 30^ 

211  **        fish,  such  as  bloater  paste,  anchovy  and  shrimp 

(T.  D.  14267,  G.  A.  2273;  T.  D.  14906) 20^ 

198  "        mustard  (T.  D.  5809,  6280;  G.  A.  1585) 30^ 

609  Sauerkraut free. 

610  Sausage  skins  (T.  D.  9377) free. 

406    Sausages,  bologna  in  cans  or  otherwise  (T.  D.  5472,  9406; 

G.  A.  867) free. 

406  **  German  (T.  D.  2220,  9340) free. 

225^        "  other  (G.  A.  2430) 20^ 

225?/^        **        sausage  meat  in  cans  (T.  D.  7066) 20^ 

§3    Saw  dust  (T.  D.  4899),  if  not  for  dyeing  or  tanning \o% 

181        "        **     compr'd,  wood  and  glue,  articles  of  (T.  D,  7831).  25^ 
"     logs,  see  "Woods." 
"     plates,  see  "  Iron  and  Steel." 

154    Saws,  back 25^ 

154  "      circular  (G.  A.  2883) 25^ 

154         "      crosscut per  linear  ft.      df 

154  "      drag per  linear  ft.      '^f 

154         "      hand 25^ 

154         "      mill per  linear  ft.    \of 

154         "      pit per  linear  ft.      ^f 

154         "      all  other 25^ 

177     Scales,  metal  (T.  D.  6236,  G.  A.  1515) 35^ 

Scammony  gum,  see  "Drugs." 

58  "  "      prepared  by  distillation  (T.  D.  61 18) 

50  cts.  per  lb.,  but  not  less  than  25^ 
Scantling,  see  Lumber,  under  the  title  "Woods." 
311     Scapularies,  or  religious  emblems,  printed  upon  cotton, 

as  printed  matter  (G.  A.  425) 25^ 

"  completed, according  to  material  (G.  A.  833). 

Scarfs,  see  "  Neckties  "  and  "  Clothing." 

"      for  mantels,  dutiable  according  to  material  (G. 
A.  2943). 

*Under  paragraph  287  Act  of  October  i,  1890  the  Court  held  that 
sauces  included  only  vegetable  sauces  (T.  D.  14267,  adopting, 
opinion  Circuit  Court). 


EXISTING  LAWS  AND  DECISIONS.  505 

Paragraph  Rate  of 

I,aw,  1894.  Duty. 

Scenery,  theatrical,  see  "Theatrical." 

Schools,  articles  specially  imported  for,  see  "  Societies." 

140    Scissors  (G.  A.  415) 45^ 

140  * '         surgical 45%  - 

Scraps,  see  the  respective  material. 

"       or  waste,  see  "  Paper  Stock  "  and  "  Waste." 

177     Scrapers,  steel  or  iron 35^ 

Screens,  carpet,  see  "Carpet." 

"        bamboo  and  glass,  known  as  portierres,  accord- 
ing to  material  of  chief  value  (G.  A.  1006). 

177  "         metal 35^ 

"         ornamented  with  applique  work,  not  embroderies, 
but  dutiable  according  to  material  (G.  A.  2943). 

310  "         paper  for 20^ 

"         wood  predominating  (G.  A.  658,  1006,  loio,  1517, 

1646  1647,  1901),  see  "Furniture." 
"         other,  according  to  material  of  chief  value. 
Screw  wire  rods,  iron  or  steel,  see  "  Wire  rods." 
155     Screws,  commonly  called  wood  screws,* 

more  than  2  inches  long per  lb.      3^ 

over  I  and  not  over  2  inches per  lb.      5^ 

over  %  and  not  over  i  inch per  lb.      yf 

V2  inch  and  less per  lb.    10'^' 

177  "        bed(T.  D.  2465) 35^ 

177  "        jeweller's  (T.  D.  7159) 35^ 

181  "        made  of  wood 25^ 

Sculptures,  specimens  of,  for  societies,  see  "Societies." 
"  see  "Art." 

177     Scythes 35^ 

§3     Sealing  wax 20^ 

34    Seal  oil  of  foreign  fisheries 25^ 

568        "     "   of  American  fisheries free. 

"    skins  and  articles  of,  see  "  Furs,"  (T.  D.  9085). 
Sea  stores,  see  sections  2795,  2796,  2797,  3111,  3112,  3113, 

Revised  Statutes  {supra).    ■ 
Seating,  see  "  Hair  Cloth." 
558    Seaweed,  crude  or  unman'f'd,  not  otherwise  specially 

provided  for '. free. 

Seeds: 
2o6>^     agricultural  seeds,  garden  seeds,  and  other  seeds,  not 

specially  provided  for  (G.  A.  444,  2443) 10^ 

470  aromatic,  and  seeds  of  morbid  growth,  not  edible, 
(drugs),  crude,  not  specially  provided  for  (G.  A.  1376, 
2151) free. 

*This  It  appears  is  a  descriptive  designation,  based  upon  the 
objects  or  uses  of  the  article,  and  not  upon  the  materia/  of  which 
it  is  composed,  no  reference  to  which  is  made  by  the  statute 
(T.  D.  2465). 

xii 


506  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

L,aw,  1894.  Duty. 

Seeds —  Continued. 

i6}4  aromatic,  not  garden,   and  seeds  of  morbid  growth, 

not  edible,  and  not  specially  provided  for,  advanced 

in  value  or  condition,  by  refining  or  grinding,  or  by 

other  process  of  manufacture 10^ 

61 1  anise free. 

iQ^Yz  balm  (G.  A.  444) \o% 

206 >^  beet,  except  sugar  beet  (T.  D.  6635) 10^ 

611  bene,  or  St.  John's  bread free. 

206 >^  cabbage  (T.  D.  6635) 10^ 

611  canary free. 

61 1  carraway free. 

206 >^  carrot  (T.  D.  6635) 10^ 

611  cardamon free. 

205  castor  or  castor  beans,  50  lbs.  to  bushel* per  bus.    25!^ 

206 >^  celery  (T.  D.  1903) 10^ 

470  "      unfit  for  planting  (G.  A.  1375) free. 

206 >^  chickory  (T.  D.  7523) \o% 

611  clover  (G.  A.  2442,  2443) free. 

470  colchicum  (G.  A.  1377) free. 

470  conium  (G.  A.  1376) free. 

611  coriander  (T.  D.  8559) free. 

61 1  cotton free. 

611  croton free. 

611  cummin  (G.  A.  1422) free 

611  fennel free. 

611  fenugreek free. 

206  flax  or  linseed  (T.  D.  6978)  56  lbs.  to  bushel. .  .per  bus.    lof 

611  flower,  all  not  specially  provided  for free. 

2o6>^  garden,  not  specially  provided  for  (T.  D.  6221,  6227, 

6273,  8131 ;  G.  A.  444,  594) 10^ 

611  grass,  all  (T.  D.  8131,  G.  A.  444,  2442,  2443,  2566,  2597). .  .free. 

611        hemp free. 

611         horehound free. 

206 >^     jute  (G.  A.  1629) 10^ 

470        larkspur  (G.  A.  1381) free. 

206  linseed  or  flaxseed  (T.  D.  6978),  56  lbs.  to  bu. .  .per  bush.    20^ 
206^     lettuce  (T.  D.  6221,  6227) 10^ 

207  lupini,  as  vegetables  (G.  A.  502) 10^ 

61 1        mangel-wurzel free. 

206  maw,  moon,  or  poppy  (T.  D.  3451,  7828),  56  pounds  to 

bushel per  bush.    20;^ 

206 >^     melon  (T.  D.  5897) 10% 

611        millet,  as  grass  seeds.. free. 

§3  "       prepared  for  food  (G.  A.  2085) 20^ 

611        mustard free. 

206^     nasturtium  (T.  D.  6241) 10^ 

*An  allowance  can   be  made  for  weight  of  the  pods  or  tare 
(T.  D.  582).     But  no  allowance  for  dift  (T.  D.  7919). 


EXISTING  LAWS  AND  DECISIONS.  507 

Paragraph  Rate  of 

Law,  1894.  '  Duty. 

Seeds. —  Continued. 

206  oil  seeds  not  specially  provided  for,  56  lbs.  to  bus. 

per  bus.  lof 

§3  olive,  kernels  (T.  D.  8524) 20^ 

206;^  onion  (T.  D.  6635) 10^ 

206 >^  parsley  (T.  D.  1757) 10^ 

206^  ,  parsnip  (T.  D.  6164) 10^ 

611  pea,  sweet  (T.  D.  9231) free. 

206  poppy,  56  lbs.  to  bushel  (T.  D.  3451) per  bus.    20^ 

2o6>^  pumpkin 10^ 

2o6>^  quince  (T.  D.  4385,  G.  A.  571) 10^ 

470  "       non  germinating  (G.  A.  2151) free. 

611  rape free. 

2061^  rosemary  (G.  A.  444) 10^ 

470  sabadilla  (G.  A.  1377) free- 

206^  spinach  (T.  D.  6221,  6227) 10^ 

470  staphisacre  (G.  A.  1379) free. 

611  St.  John's  bread  or  bene  (T.  D.  6874) free. 

611  sugar  beet free. 

611  sugar  cane  or  sorghum  for  seed free. 

206 1^  thyme  (G.  A.  444) 10^ 

61 1  tropoeulum  (T.  D.  9354) free. 

206 >^  turnip  (T.  D.  6635) 10^ 

Seersucker,  cotton,  as  cotton  cloth  (G.  A.  1657). 
Segars,  see  "Cigars." 
272     Seines,  flax 40^ 

612  Selep  or  saloup free. 

Seminaries,    articles   specially   imported  for,   see   "So- 
cieties." 

Seneca  root,  see  "  Drugs." 

Senegal  gum,  see  "  Drugs." 

Senna  leaves,  see  "Drugs." 
465     Sepia,  or  cuttle  fish  bone free. 

Serges,  see  "Woolens,"  sub-title  dress  goods. 

Sesame  or  sesamum  seed,  see  "  Drugs." 

568  "         "  "  "      or  bean,  oil  of. ....free. 

181     Sewing  machines,  if  wood  chief  value 25^ 

150  "  "  needles  for  (G.  A.  2302) 25^ 

177     Sextants,  metal 35^ 

489    Shaddocks free. 

Shafts,  see  "  Iron  or  Steel." 

Shale,  see  "  Coal." 
483     Shark  skins free. 

Shawl  pins,  see  "  Pins." 
258    Shawls,  cotton  or  cotton  chief  value,  no  part  wool  (G. 

A.  2847). 40^ 

275  **        linen 50^ 

"        mixed  materials,  see  notes  to  Section  4,  Act  of 
Aug.  28,  1894. 


508  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  ot 

I,aw,  ib94.  Duty. 

Shawls —  Continued, 

301  "        silk,  or  silk  chief  value,  no  part  wool 50^ 

"        woolen  or  worsted,  see  "Woolens." 

140    Shears,  or  scissors 45^ 

140  "         hedge  or  garden  (T.  D.  8587) 45^ 

140  "         horse  (T.  D.  3195,  3448,  8178) 45% 

140  "        pruning 45^ 

140  "         sheep  (T.  D.  8336) 45% 

140  "        tinners  (T.  D.  8728) 45% 

479    Sheathing  felt,  adhesive,  for  vessels  (T.  D.  9668,  9981, 

10460,  11494;  G.  A.  1102) free. 

"  metal,  see  "  Metals." 

304  "  paper  (G.  A.  631,  2293) 10% 

313  "  "       so-called,  for  lining  boxes,  &c.,  (T.  D. 

10155,  10521) 20% 

Sheep,  see  "Animals." 

341  "      skins,  dressed  and  finished  (T,  D.  8502,  13393) 20% 

505  "  "       with  wool  on free. 

59  "      wash  (T.  D.  8182,  8782) 25% 

Sheet  metals,  see  the  respective  metals. 

277     Sheeting,  linen 35% 

"  cotton,  as  cotton  cloth. 

527     Shellac,  gum,  crude  (T.  D.  6381) free. 

i6i^       "  "      bleached  (T.  D.  1 1909;  G.  A.  2945) 10% 

§3  "  "      ground  and  mixed  with  ground  turpentine 

gum  (T.  D.  9392) 20% 

"         varnish,  see  "  Varnish." 
615     Shell-fish,  canned  or  otherwise,  (T.  D.  7080,  9645,  10496; 

G.  A.  1072),  (see  note  to  Abelone  meat) free. 

354  Shell,  all  manufactures  of,  or  of  which  shell  is  a  compo- 
nent material  of  chief  value,  not  specially  pro- 
vided for  (T.  D.  4428;  G.  A.  424,  1466,  1473,  2247), 
(see  notes  to  Section  4,  Act  of  Aug.  28,  1894). . .  35% 
(articles  composed  wholly  or  partly  of  shell  if 
not  found  in  this  "Schedule  "  under  their  spe- 
cific names  are  classified  under  this  general 
provision.) 
613  Shells,  all  kinds,  not  cut,  ground,  or  otherwise  manu- 
factured (G.  A.  1447) free. 

354         "       partially  manufactured  (G.  A,  2247) 35% 

613         "       simply  cleaned  with  acids  (T.  D.  3843,  8239) free. 

354        "       engraved,  cut  or  ground  (T.  D.  3813,  G.  A.  1447)- •  35% 

§3        "       flakes  or  scales  cut  from  (G.  A.  April  i,  1895) 10% 

575        "       paintings  on  (G.  A.  782) free. 

613        **       tortoise,  not  cut  or  ground free. 

Shields,  see  "Dress  Shields." 

673    Shingle  bolts free. 

Shingles,  see  shingles,  under  title  "Woods." 


EXISTING  LAWS  AND  DECISIONS.  509 

Paragraph  "  .  Rate  of 

I,aw,  1894.  Duty. 

172     Ship's  or  box  chronometers  and  parts  thereof. 10^ 

177     Ship  logs,  taffrail,  metal  (T.  D.  6187,  G.  A.  925) 35^ 

"     materials,  withdrawn  from  bond,  see  Section  7,  Act 

of  Aug.  28,  1894. 
*'     timber,  planking  and  knees,  see  "Woods.," 
"     repairs  and  construction,  see  "Vessels." 
"     iron  and  steel  for,  see  "Iron  and  Steel." 
Shirtings,  cotton,  see  "Cotton  Cloth"  (T.  D.  10773,  io777)- 

260  "  cotton  and  silk 45^ 

277  "  linen 35^ 

302  "  silk  chief  value  (G.  A.  1046,  2157;  T.  D.  13418). .  45% 

"  outing,  of  wool  (G.  A.  1511),  as  wool,  manu- 

factures of,  see  "Woolens." 
258    Shirt  bosoms,  cotton,  or  linen  (G.  A.  607,  981  but  see  T. 

D.  March  5,  1895) 40^ 

Shirts  and  drawers  combined,  as  clothing  (G.  A.  2230). 
258         "      cotton,  or  vegetable  fiber,  finished  or  unfinished 

(G.  A.  684,  1033),  not  knitted 40^ 

262         "  same,  if  knitted 50^ 

258         "      jute  or  other  vegetable  fiber  (other  than  cotton  or 

linen 40^ 

275         "       linen,  in  whole  or  in  part  of. 50^ 

301         "      silk,  or  silk  chief  value  (G.  A.  2494) 50^ 

"       wool,   worsted  or  animal  hair,  knit  or  not  knit, 
see  clothing  under  "Woolens." 
Shoddy,  wholly  or  part  of  wool,  see  "Wool." 
Shoe  binding,  see  "Binding." 
"     buttons,  see  "  Buttons." 
177        "     fasteners,  brass,  iron  or  other  metal  (T.  D.  3667).. .  35^ 

177        "     horns,  brass  or  other  metals 35^ 

177        "     knives 35^ 

"     lacings,  see  "  Lacings." 

"     lastings,  woolen  (T.  D.  6137),  as  wool,  manfs. 

177        "      pinchers,  metal 35^ 

"      thread,  see  "Thread." 

342         "      vamps  or  uppers  of  leather 20^ 

148    Shoes,  horse,  mule,  or  ox,  wrought  iron  or  steel 25^ 

"     other,  see  "Boots,  Shoes  and  Slippers." 
180    Shooks,  sugar  box,  and  packing  box,  wood,  not  spe- 
cially provided  for  (T.  D.  2226,  3817,  9177;   G. 

A.  296,  1087) 20^ 

"         other,  see  "  Staves." 

"        returned    as    barrels    or    boxes,   see    "United 
States  products  returned." 

167     Shot,   lead per  lb.  iX^ 

134        "      cast  iron  (T.  D.  6001) per  lb.    ^j^^ 

353        "      bags  and  belts,  leather 30^ 

177        "      pouches,  leather  and  metal,  if  metal  chief  value. .  35^ 


510  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

I<aw,  1894,  Duty. 

177     Shovels,  wood  and  metal,  if  metal  chief  value 35^ 

177  "  and  tongs,  metal  (T.  D.  8162) 35^ 

181  "  of  wood 25^ 

Show  cards,  see  "Samples." 

"  "      lithographed,  see  "Lithographs." 

177         "  "       iron  (T.  D.  6141,  9812)  if  not  lithographed..  35^ 

181         "  "       printed,  framed,   wood  chief  value  (T.   D. 

6523,  G.  A.  2524). . . ., 25^ 

311         "  "  "  not  framed 25^ 

"       cases  (T.  D.  6086),  dutiable  according  to  material 
of  chief  value. 
615     Shrimps  and  other  shell  fish,  canned  or  otherwise,  (T. 
D.  7080,  9645,  10496;  G.  A.  1072),  (see  note  to  abelone 

meat) free. 

211     Shrimp  sauce  or  paste  (T.  D.  14267,  G.  A.   2273) 20^ 

Shrubs  (drugs),  see  "Drugs." 

"       nursery  stock,  see  "Plants." 
385  "       for  Agricultural  Department  or  U.   S.   Botanical 

Garden free. 

181     Shuttle  cocks  and  battledores,  wood  chief  value  (T.  D, 

2842) 25^ 

321        same,  if  toys 25^ 

177     Sickles,  iron  or  steel  (T.  D.  7818) 35^ 

139    Side-arms  (T.  D.  2881,  6350) 35^ 

Sienna  and  sienna  earths,  see  "Paints." 

Sieves,  iron  and  wood,  if  metal  chief  value,  see  "Wire." 

181  "        wood  and  hair,  wood  chief  value 25^ 

"        wood  and  hair,  hair  chief  value  (G.   A.    1497)  as 
wool,  manfs  of,  see  "Woolens." 
Silesias,  cotton,  as  cotton  cloth, 
68    Silicate  of  soda,  or  other  alkaline  silicate   (T.    D.   4710, 

8781) per  lb.    ysf 

48  "       soluble  (T.  D.  3644) 25^ 

298  Silk,  partially  manufactured  from  cocoons,  or  from 
waste  silk,  and  not  further  advanced  or  manu- 
factured than  carded  or  combed  silk 20^ 

302  "  all  manufactures  of  silk,  or  of  which  silk  is  the 
component  material  of  chief  value,  including 
those  having  India  rubber  as  a  component 
material,  not  specially  provided  for,  (see  notes 
to  Section  4,  Act  of  Aug.  28,  1894)  (G.  A.  598,  2157)  45^ 
(articles  composed  wholly  or  partly  of  silk  if  not 
found  in  this  "Schedule"  under  their  specific 
names  are  classified  under  this  general  pro- 
vision.) 

302        "       bags 45^ 

301        "       beaded  goods,  not  specially  provided  for  (G.  A. 

April  22,  1895) 50% 


EXISTING  I.AWS  AND  DECISIONS. 


511 


Paragraph  Rate  of 

I,aw,  1894,  Duty, 

Silk — Continued. 

300  "       beltings,  elastic  or  non-elastic  (G.  A.  1520) 45^ 

301  "       belts  (G.  A.  1781), 50^ 

300        "       bindings,  elastic  or  non-elastic  (G.  A.  156) 45^ 

300        "       braids,   elastic  or  non-elastic  (T.  D.  6650,  G.  A. 

1745,  2138,  2287) 45^ 

300  **       braces,  elastic  or  non. elastic 45^ 

"       bolting  cloths,  see  "  Bolting  Cloths." 

301  "       bonnets  (G.  A.  2224) 50^ 

300  "  buttons  and  ornaments  (T.  D.  6031,  G.  A.  201,  2135)..  45^ 
"  button  cloth,  see  "  Button  forms." 

301  '•       caps  (T.  D.  6044) 50^ 

302  ' '       card  cases 45^ 

299  "       chenille |i. 50  per  lb.  but  not  less  than  50^ 

301        ' '       cloaks 50^ 

301  "       clothing  (G.  A.  288,  592,  1056,  1227,  1781,  2029,  2144, 

2494,  2564) 50^ 

617        "       cocoons.. free. 

300  **       cords  and  tassels,  elastic  or  non-elastic   (G.  A. 

1745) 45^ 

298        ' *       cordonette  (G.  A.  1468) 30^ 

301  *  *       corsets  (G.  A.  1637) 50^ 

302  "       crape  (T.  D.  3630,  G.  A.  2436) 45^ 

"       curtains,  see  "  Curtains." 

302  "       dress  and  piece  silk,  if  not  embroidered 45^ 

301        "       drawers  (G.  A.  2494) 50^ 

301        "       edgings,  as  lace  (G.  A.  2840) 50^ 

301  "      embroideries,    including  articles   or    fabrics    em- 

broidered by  hand  or  machinery  (G.  A.  251,  598, 

1117,  1647,  2436,  2486) 50^ 

330        "       fans ^ 40^ 

302  "       flock  or  dust  (G.  A.  loii) 45^ 

298        "       floss  (T.  D.  6127,  6305) 30^ 

300        **       fringes,  elastic   or  non-elastic,   (see   silk   beaded 

goods) 45^ 

300  **       galloons,  elastic  or  non-elastic,  (see  silk  beaded 

goods) 45^ 

301  "       garters 50^ 

301  "       gimps,  beaded  (G.  A.  April  22,  1895) 50^ 

302  "       girdles  (G.  A.  1 160) 455^ 

301  "       gloves  (G.  A.  2144) 50^ 

300  **       gorings,  elastic  or  non-elastic 45^ 

302  "       guards  for  watches  and  eye  glasses  (T.  D.  8837).. .  45^ 

301  "       handkerchiefs  (G.  A.  1437) 50^ 

301  "       hats  and  hoods  (T.  D.  340,  440,  1012) 50^ 

302  * '       insertings  (G.  A.  2723,  2840,  3009) 45^ 

301        "       laces  and  lace  articles  (see  note  to  laces)  (G.  A.  660, 

1219,  1307,  2386) 50^ 


512  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

I,aw,  1894.  Duty. 

Silk —  Contifiued. 

**  mixed  with  other  materials,  (see  notes  to  Sec.  4, 
Act  of  Aug.  28,  1894.) 

301        "  muffs  (G.  A.  340) 50^ 

301  "  muslins,  embroidered 50^ 

302  "  -         (G.A.598) 45^ 

301        ' '  neckties 50^ 

301        ' '  nets  for  head  (T.  D.  2337) 50^ 

301  "  netting , 50^ 

617        "  noils free. 

300  "  ornaments  and  buttons  (T.  D.  6031;  G.  A.  201,  2135)  45^ 

302  ' '  oil  cloth 45^ 

"  paintings  on  silk,  see  "Art." 

360        "  parasols 45^ 

"  plush,  see  "  Plushes." 

616        "  raw,  or  as  reeled  from  the  cocoon,  but  not  doubled, 

twisted  nor  advanced  in  manufacture  in  any  way. free. 

302        "  reps 45^ 

"  ribbons,  see  "  Ribbons." 

301  ' '  rufflings  and  ruchings 50^ 

302  "  sachets  (T.  D.  9533) 45^ 

301  "  scarfs  and  ties  (G.  A.  465,  592,  1227,  2029) 50^ 

302  "  scraps  (T.  D.  3311) 45^ 

298        "  sewing  silk  (T.  D.  3900,  3798,  6127;  G.  A.  1468) 30^ 

301        ' '  shawls 50^ 

301        "  shirts 50^ 

301        "  shoes  and  slippers  (G.  A.  288) 50^ 

298        "  spun,  in  skeins,  cops,  warps  or  on  beams  (T.  D. 

6109,  2050;  G.  A.  2145) 30^ 

260        "  sleeve  linings,  (silk  and  cotton) 45^ 

"  stockiijgs  for  dolls,  ^s  toys,  (T.  D.  5967). 

301        "  stockings  (T.  D.  8706,  G.  A.  2144) 50^ 

300       "  suspenders,  elastic  or  non-elastic 45^ 

326 >^    "  strings,  for  musical  instruments  (G.  A.  1655) 25^ 

300  "  tassels  and  cords,  elastic  or  non-elastic 45^ 

298        "  threads  or  yarns,  of  every  description,  (T.  D.  6127, 

6305) 2P<fo 

298        "  thrown,  not  more  advanced  than  singles,  tram  or 

organzine  (T.  D.  4047,  G.  A.  1465) 30^ 

301  * '  trimmings,  beaded 50^ 

*'  "  other,  see  specific  article. 

298  "  twist 30^ 

360        ' '  umbrellas 45^ 

301        "  veils  (G.  A.  1056,  2969) 50^ 

301        "  "in  the  piece,  (G.  A.  2086,  2436,  2967,  2969)  . . .  50^ 

301        "  veiling 50^ 

299  **  velvet |i. 50  per  lb.  but  not  less  than  50^ 

301  "  vests 50^ 

302  "  vesting 45^ 


EXISTING  IvAWS  AND  DECISIONS. 


513 


Paragraph 
lyaw,  1894. 


Rate  of 
Duty. 


298 
300 

617 

618 
298 

177 


423 
449 

164 

60 
423 

177 

164 

61 

644 

362 


506 

314 

§3 


497 


44 

19 

§3 

177 


575 


Silk — Continued.      ^ 

"       warps  (T.  D.  6109,  G.  A.  2153) 305^ 

"       webbing,  (G.  A.  258,   1223,  1745),  elastic  or  non- 
elastic 45^ 

*'       waste  (T.  D.  3752) free. 

"       worms' eggs free. 

"       yarns  or  threads  of  every  description  (T.  D.  6127, 

6305) 2>o% 

Silver,  articles,  manufactures,  or  wares,  not  specially 
provided  for,  composed  wholly  or  in  part  of 
silver,  whether  partly  or  wholly  manufactured 
(see  notes  to  Section  4,  Act  of  Aug.  28,  1894). . .  35^ 
(articles  composed  wholly  or  partly  of  silver  if 
not  found  in  this  '  'Schedule"  under  their  specific 
names  are  classified  under  this  general  pro- 
vision.) 

bullion  (T.  D.  8619,  7996;  G.  A.  913) free. 

coins  (T.  D.  11907,  14575) free. 

German,  see  "German  silver." 

leaf. 30^ 

medals,  see  **Medals." 

nitrate  of 25^ 

old,  as  bullion  (T.  D.  8619) free. 

ore,  see  "Ores." 

plate  and  plated  wares 35^ 

powder,  of  pure  silver  (G.  A.  2885) 30^ 

for  the  hair,  toilet  (T.  D.  6113) 40^ 

sweepings free. 

thread,  see  "Bullions." 

waste,  photographers'  (T.  D.  6058) 10^ 

Similitude,  classification  by,  see  Section  4,  Act  Aug.  28, 
1894. 

Sinews,  for  glue  stock free. 

Sink  brushes  (T.  D.  8999) 35^ 

Sirup,  maple  (G.  A,  828) 20^ 

Sirups,  medicinal,  see  "Preparations." 
"        fruit,  see  "Fruit  Juice." 
"        of  cane  or  of  beet  juice,  see  "Sugars." 

Sisal  grass  (T.  D.  8912) free. 

"         "      manufactures  of,  see  the  specific  article,  also 
"Grass." 

Size,  gold  or  Japan  (T.  D.  9223) 25^ 

Sizing,  bone  (G.  A.  349)  as  glue 25^ 

"        horn  pith  (T.  D.  4750) 20^ 

Skates 35^ 

Skeletons,  see  "Anatomy." 

Skelp,  iron  or  steel,  see  "Iron  or  Steel," 

Sketches,  original free. 


514  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

Law,  1894.  Duty. 

505     Skins  and  hides,  raw  or  uncured,  whether  dry,  salted  or 

pickled  (T.  D.  3720,  G,  A.  2111) free. 

341         "       all  (finished,  G.  A.  806)  not  specially  enumerated 

or  provided  for  (T.  D.  5705,  9918;  G.  A,  2111, 

2180) 20$^ 

505        **      asses,  raw  or  unmanufactured free- 

"  "      dressed  and  finished,  see  "Leather." 

341         **       basil    (skins  for  morocco)  tanned  but  unfinished 

(T.  D.  7862) 10^ 

"       bear  and  buffalo,  as  fur  skins. 

400        "      bird,  prepared  for  preservation,  but  not    further 

advanced  in  manufacture  (G.  A.  315,  1428, 

1470) free. 

328        '*  "     with  feathers  on,  dyed  (G.  A.  1019) 35^ 

"  "     when  for  millinery  purposes,  see  "  Feathers." 

505         "       calf,  dried,  salted  or  pickled free. 

341         **  "     tanned  or  tanned  and  dressed   (T.    D.   5635, 

G.  A.  1743) 20^ 

341         "  "     for  bookbinders,  dressed  and  finished 20^ 

341        "  "    japanned  or  patent  leather  (G.  A.  2179) 20$^ 

"       chamois,  see  "Chamois  skins." 

493        "      coney,  plucked  (G.  A.  396,  T.  D.  10854,  14768) free. 

483        "      fish free 

"      fox,  as  fur  skins  (T.  D.  437). 

"      fur,  see  "  Fur  skins." 

505        "      goat,  raw* free. 

"  "      angora,  with  the  wool,  as  fur  skins  (G.  A. 

2880). 

505        "  "  "        without  wool free. 

341        **  "      dressed  and  finished  (T.  D.  5705) 20^ 

341         **  "      for  morocco,  tanned  but  unfinished  (G.  A. 

992) 10^ 

"  "      Chinese,  as  fur  skins  (T.  D.  4685). 

498        "      gold  beaters  and  molds  (T.  D.  352) free. 

"      goose,  with   down   on,   plucked   of  feathers   and 

tawed,  as  fur  skins  (T.  D.  4974,  G.  A.  1434). 

341         "      japanned 20^ 

341         "       kangaroo,  without  the  fur,  dressed  and  finished. .   20^ 

"  "  with  fur  on,  as  fur  skins  (T.  D.  3640). 

341        "      kid,  dressed  and  finished 20^ 

341        "      lamb,  dressed  and  finished 20^ 

493        "  "      with  fur  on,  as  fur  skins  (T.  D.  4185;  G.  A. 

2907) free. 

'*      leopard,  as  fur  skins  (G.  A.  348). 

*Goat  skins  loosely  stitched  together,  and  susceptible  of  being 
taken  apart  and  used  as  rugs,  dutiable  as  fur  skins  dressed  (T.  D. 
7046,  G.  A.  1536). 


EXISTING  I.AWS  AND  DECISIONS. 


515 


Paragraph 
I*aw,  1894. 


341 
341 


610 


483 
505 
341 


108 
108 
357 
357 
108 
108 
108 
556 


177 

313 
84 

85 
108 
109 


129 


48 


Rate  of 
Duty. 

Skins. —  Continued. 

morocco,  finished 20^ 

for  morocco,  tanned,  but  unfinished  (T.  D.  3671, 

7862;  G.  A.  992) 10^ 

rabbit,  as  fur  skins,  (T.  D.  6394). 
sable,  as  fur  skins  (T.  D.  1489). 

sausage  (T.  D.  9377) free. 

scraps  of,  see  "Waste." 
seal,  see  "Fur  skins." 

shark free. 

sheep,  with  wool  on free. 

"      dressed  and  finished  (T.  D.  8502,  13393) 20^ 

swan,  plucked  of  feathers  and  tawed  but  down  re- 
maining (G.  A.  1434),  as  fur  skins, 
tigers,  as  fur  skins  (G.  A.  348). 
wolf,  as  fur  skins  (G.  A.  1857). 
Skirting,  cotton,  hemmed  (T.  D.  8297),  as  cotton  cloth. 
Slabs,  see  respective  materials. 

Slate  chimney  pieces 20^ 

mantels 20^ 

pencils,  not  covered  with  wood 30^ 

"        covered  with  wood 50^ 

shaped  for  filling  wood  pencils  (G.  A.  587) 20^ 

slabs  for  tables 20^ 

all  manufactures  of,  not  specially  provided  for 20^ 

as  taken  from  the  quarry free. 

Slates,  drawing,  ground  glass  and  wood  (T.  D.  9002,  G. 
A.  1618,  2572),  as  toys. 

"       iron,  coated  with  mineral  (T.  D.  Jan'y  9,  i860) 355^ 

"       pocket  (T.  D.  9878),  paper  chief  value 20^ 

"       porcelain,  plain  (T.  D.  618) 30^ 

"  "         decorated 35^ 

"       of  slate 205^ 

"       roofing  (T,  D.  2396) 20^ 

Slaths,  as  pickets  (T.  D.  2045),  see  palings  under  title 
"Woods." 

Sledges,  iron  or  steel per  lb.  i  Yif 

Sleeve  linings,  see  "Linings." 
Sleighs,  according  to  material  of  chief  value. 
Slipper  patterns,  see  "Patterns." 
Slippers,  see  "Boots  and  Shoes." 

Smalts 25^ 

Smelting  and  refining  ores  and  metals  in  bond,  see  Sec. 

21,  Act  of  Aug,  28,  1894. 
Smelts,  see  "Fish." 


516  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Fate  of 

Law,  1894,  Duty. 

Smokers'  articles,  viz: 
359        pipes,  pipe  bowls,  of  all  materials,  and  all  smokers' 
articles  whatsoever,  not  specially  provided  for  (G. 

A,  821,  2249,  2467)* 50^ 

359        pipes,  common,  of  clay  (including   clay   pipe   bowls, 
(G.  A,   2205),  valued  at  not  more  than  50  cents  per 

gross iQffo 

352        pipes,  screws  for,  bone  (T.  D.  4925) 25^ 

359  "      French  glazed  clay  (G.  A.  320,  1159,  2046) 50^ 

ash    receivers,    not    smokers'    articles,    but    dutiable 
according  to  material  of  chief  value  (T.  D.  7328.) 

359        canes  containing  pipe  (T.  D.  3692) 50^ 

359        cigarette  paper,  in  all  forms  (G.  A.  400,  2404) 50^ 

359  "         books  and  book  covers 50^ 

359        cigar  cutters,  carried  on  the  person  (G.  A.  1405,  2587). .  50^ 

359  "     lighters,  mechanical  (T.  D.  3067,  G.  A,  821) 50^ 

359  "     cases  pocket  (T.  D.  2667,  G.  A.  842,  1234) 50^ 

359        pipe  cases  (T.  D.  6040,  G.  A.  993,  2555) 50^ 

359        pouches,  for  smoking  or  chewing  tobacco  (T.  D.  7084, 

G.  A.  2009) 50^ 

620    Snails free. 

Snake  root  (drug),  see  "Drugs." 
187     Snuff  and  snuff  flour,  manufactured  of  tobacco,  ground, 
dry,  or  damp,  and  pickled,  scented,  or  otherwise,  of 
all  descriptions,!  50  cts.  per  lb.  and  int.  rev.  tax,  6  cts.  per  lb., 
Sec.  30,  Act  of  Oct.  I,  1890. 

63    Soap,  castile  (T.  D.  9305,  G.  A.  245,  1358,  1832) 20^ 

63         "       fancy,  perfumed,  and  all  descriptions  of  toilet  soap 

(T.  D.  9474,  9891;  G.  A.  2034,  2056,  2616) 35^ 

63         "       laundry,  slightly  scented  (T,  D.  2982) 10^ 

63         "       medicinal  or  medicated 35^ 

63         "       shaving 35^ 

63        "       all  other  not  specially  provided  for 10^ 

"      stock,  see  "Grease." 
556    Soapstone  (T.  D.  6559) free. 


*Wax  matches  in  small  tin  boxes  (T.  D.  2289);  magic  cigar 
stand  (T.  D.  2746),  and  earthenware  match  safe  (having  a  small 
receptacle  which,  although  adapted  to  the  use  of  holding  tapers 
or  cigars,  may  also  be  used  for  holding  small  miscellaneous 
articles),  cannot  be  regarded  as  strictly  "smokers'  articles,"  but 
dutiable  according  to  material  (T.  D.  2395,  8516). 

Smokers'  tables  (T.  D.  4559),  cigar  cabinets  (G.  A.  994)  cigarette 
machinery  (G.  A.  1972)  and  snuff  boxes  (G.  A.  2810)  are  not 
classified  as  "smokers'  articles." 

f  As  to  how  snuff  and  snuff  flour  shall  be  packed,  see  section 
3368,  Revised  Statutes  {supra). 


EXISTING  LAWS  AND  DECISIONS.  517 

Paragraph  Rate  of 

Law,  1894.  Duty. 

Societies  : 

413  books,  maps,  music,  lithographic  prints,  and  charts, 
specially  imported,  not  more  than  two  copies  in  any 
one  invoice,  in  good  faith,  for  the  use  of  any  society 
incorporated  or  established  for  educational,  philoso- 
phical, literary,  or  religious  purposes,  or  for  the  en- 
couragement of  the  fine  arts,  or  for  the  use  or  by 
order  of  any  college,  academy,  school,  or  seminary 
of  learning  in  the  United  States,  or  any  State  or 
public  library,  subject  to  such  regulations  as  the 
Secretary  of  the  Treasury  shall  prescribe* free. 

585  philosophical  and  scientific  apparatus,  utensils,  instru- 
ments and  preparations,  including  bottles  and  boxes 
containing  the  same ;  statuary,  cast  of  marble, 
bronze,  alabaster,  or  plaster  of  Paris;  paintings, 
drawings,  and  etchings,  specially  imported  in  good 
faith  for  the  use  of  any  society  or  institution  incor- 
porated or  established  for  religious,  philosophical, 
educational,  scientific,  or  literary  purposes,  or  for 
encouragement  of  the  fine  arts,  and  not  intended  for 
salef free. 

Notes  to  Paragraph  413. 

*i.  The  paragraph  is  construed  to  mean  two  copies  of  each  pub- 
lication contained  in  the  invoice,  that  is,  if  an  invoice  of  books, 
comprising  twenty  distinct  and  different  publications  is  imported, 
two  copies  of  each  are  to  be  admitted  free  (T.  D.  1206,  9748). 

2.  A  public  library  with  several  branches  under  one  manage- 
ment is  regarded  as  only  a  single  institution  in  the  application  of 
this  paragraph  (T.  D.  2567). 

3.  If  books,  entered  free  under  this  paragraph,  are  sold  at  any 
time  thereafter,  the  duty  becomes  payable  (T.  D.  4663). 

4.  Books  purchased  in  bond  by  institutions  from  a  regular  im- 
porter and  dealer  are  not  exempted  from  duty  (T.  D.  1712.  see  also 
note  2  to  paragraph  585,  page  518). 

5.  Court  libraries  (T.  D.  8558)  and  reading  clubs  (T.  D.  2611),  are 
included,  but  hospitals  are  not  (T.  D.  2034). 

6.  Books  imported  by  individuals  for  use  of  private  schools  are 
not  free  (T.  D,  7060,  10051).  Maps  for  use  in  an  established  kinder- 
garten school  were  admitted  free  (T.  D.  2076). 

7.  Books  and  pamphlets  for  a  religious  society  were  admitted 
free  (T.  D.  2354).  Tracts  for  distribution  at  a  religious  meeting  not 
free  (T.  D.  2686).  Books  ior  use  0/  Sunday  School  free,  but  not  free 
if  for  distribution  to  the  scholars  or  if  to  become  the  property  of 
the  instructors  (T.  D.  38,  283).  Books  for  beneficial  societies  not 
free  (T.  D.  2355,  2818,  see  notes  2  and  3  to  paragraph  603,  page  520). 

8.  Hymn  books,  psalm  books,  and  other  musical  works,  are  free 
under  provisions  of  this  paragraph  (T.  D.  3154,  G.  A.  1043). 

9.  A  portfolio  of  unbound  plates  imported  by  a  library  intended 
to  be  bound  into  a  volume  admitted  free  (T.  D.  2549). 

10.  The  oaths  provided  for  may  be  administered  by  Notaries  Public 
(T.  D,  12060).  Oath  of  clerk  of  agent  for  colleges  and  libraries 
may  be  accepted  in  absence  of  his  principal  (T.  D.  11 147).  Articles 
mentioned  in  this  paragraph  can  be  imported  by  mail  (T.  D.  11936). 
See  section  4  of  the  Act  of  June  10,  1890,  supra. 

Notes  to  Paragraph  585. 
f  I.  The  law  is  intended  to  inure  exclusively  to  the  benefit  of  the 


518  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

Law,  1894.  Duty. 

Societies. —  Cofithiued. 
Notes  TO  Paragraph  585 — Continued. 

institution  for  which  the  articles  are  imported,  and  the  ownership 
tliereof  must  be  vested  in  the  institution  as  such,  and  must  not  be 
the  private  property  of  a  professor,  although  intended  for  use  in 
connection  with  the  institution.  If  the  articles  are  subsequntly 
distributed  or  sold,  even  to  the  students,  they  become  liable  to 
seizure  and  forfeiture  (T.  D.  2256,  3186). 

2.  Importers  cannot  furnish  goods  from  their  stock  to  an  institu- 
tion by  way  of  sale  or  loan,  and  afterwards  import  an  identical 
lot  of  goods  duty  free  in  exchange  therefor.  They  cannot  sell  to 
an  institution  a  shipment  i?i  transit  and  enter  such  goods  duty 
free  (T.  D.  8034,  9342,  15569).  See  section  2864,  Revised  Statutes 
{supra). 

3.  The  United  States  Supreme  Court  (in  the  case  of  Robert- 
son vs.  Oelschaeger,  137  U.  S.  436  cited,  in  T.  D.  10063)  said 
"philosophical  apparatus  and  instruments  are  such  as  are  more 
commonly  used  for  the  purpose  of  making  observations  and 
discoveries  in  nature,  and  experiments  for  developing  and 
exhibiting  natural  forces,  and  the  conditions  under  which  they 
can  be  called  into  activity ;  whilst  implements  for  mechanical 
or  professional  use  in  the  arts  are  such  as  are  more  usually 
employed  in  the  trades  and  professions  for  forming  the  oper- 
ations incidental  thereto,"  and  that,  "while  there  is  undoubtedly 
a  clear  distinction  between  mechanical  implements  and  philo- 
sophical instruments  or  apparatus  *  *  *  it  is  somewhat 
difficult  in  practice  to  draw  the  line  of  distinction  between  the 
two  classes,  inasmuch  as  many  instruments  originally  used  only 
for  the  purpose  of  observation  and  experiment  have  since  come 
to  be  used,  partially  or  wholly,  as  implements  in  the  arts  ;^  and, 
on  the  other  hand,  many  implements  merely  mechanical  are  con- 
stantly used  as  aids  in  carrying  on  observations  and  experiments 
of  a  philosophical  character." 

The  Court  decided  the  following  articles  to  be  philosophical 
apparatus  or  instruments  :  Anemometers  ;  Barometers,  aneroid  ; 
Field  or  Marine  Glasses  ;  Grenet  Electric  Batteries  ;  Galvanome- 
ters ;  Geissler  tubes ;  Hygrometers ;  Hydrometers ;  Inductive 
Ruhmkorff  coils  ;  Large  compound  microscopes  ;  Radiometers  ; 
Stereopticons  or  magic  Lanterns  with  accompanying  slides;  Tele- 
scopes, Astronomical,  and  single  barrel  and  small;  Reflecting 
mirrors,  used  in  old  telescopes  ;  Thermometers,  maximum  and 
minimum,  for  recording  temperatures  ;  Laboratory  thermometers, 
unmounted. 

The  following  were  decided  by  the  Court  «6>/to  be  Philosophical 
apparatus  or  instruments  :  Alcholometers  ;  Pocket  Batteries  ; 
Ruhmkorff  coil  for  physicians  ;  small  pocket  compasses  ;  Dentists' 
specula  ;  Graphoscopes  ;  Jewellers'  magnifying  glasses  ;  Opera 
glasses;  Opthalmoscopes  ;  Oculists'  outfit  of  lenses,  &c.;  Lenses 
for  telescopes,  opera  glasses,  spectacles  and  trial  boxes  ;  Ther- 
mometers mounted  on  glass  or  wood  ;  Thermometers,  minimum, 
for  testing  alcohol ;  Small  Thermometers  for  ornaments  ;  Dairy 
thermometers  and  hydrometers  combined  ;  clinical  and  pocket 
thermometers ;  Urinometers. 

4.  In  construing  this  paragraph  the  Department  holds  that  the 
words  '■^ philosophicaV  and  '^  scientific  ^^  do  not  differ  materially 
in  the  signification  (T.  D.  10334,  G.  A.  2395,  2540,  1978,  1293). 

5.  Instruments  for  the  demonstration  of  optical  delusions,  color 
contrasts,  refraction,  absorption  of  heat,  spectra,  magnetic  curves. 


EXISTING  LAWS  AND  DECISIONS.  519 

Paragraph  Rate  of 

I^aw,  1894.  Duty. 

Societies —  Continued. 
Notes  to  Paragraph  ^^^— Continued. 

and  other  physical  phenomena  are  classed  as  philosophical  in- 
struments. Voltameters,  electroscopes  and  galvanoscopes  might, 
perhaps,  be  excluded,  if  designed  for  industrial  or  practical  uses, 
as,  for  instance,  in  the  telegraph  business  (T.  D.  6811), 

6.  The  Department  has  decided  the  following  articles  to  be  en- 
titled to  free  entry  under  this  paragragh  when  imported  by  or  for  the 
proper  institutions:  Magic  lantern  with  slides  for  a  church  (T.  D. 
10619),  for  a  college  (T.  D.  4515).  Photographic  lantern  slides  for 
society  of  amateur  photographers  (T.  D.  10440).  Certain  ther- 
mometers^ graduated  in  millimeters  used  only  in  philosophical 
research,  etc.  (T,  D.  6772).  Crystal  weights  for  educational  insti- 
tution for  scientific  experiments  (T.  D.  7498).  Materials  for  use  in 
an  established  kindergarten  school  (T.  D.  2076).  Blow  pipes  (T. 
D.  8605),  A  lapidary' s  machi7ie  for  use  in  the  study  of  geology 
and  lithology  (T.  D.  8718).  Chemical  preparations  for  use  in  a 
college  laboratory  (T.  D.  2802).  Scientific  instruments  for  use  in  a 
certain  dispensary  (T.  D.  2831).  Surgical  i^istruments  and  appa- 
ratus for  a  hospital  for  educational  purposes,  but  with  no  regular 
medical  school  attached  (T.  D.  9610).  Microscopic  cover  glasses , 
for  slides  for  microscopes  (T.  D.  9736).  Glass  bottles  made  pur- 
posely for  a  university,  marked  with  the  nomenclature  of  a  certain 
society  (T.  D..6939).  Absolute  alcohol  (T.  D.  14261).  Certain 
balances  and  weights  for  scientific  purposes  (G,  A.  2173).  Paint- 
ings on  copper  plates  (G.  A.  2193).  Model  of  ice  machine  (G.  A. 
2447).     Prepared  filtering  paper  (G.  A.  2465). 

The  Department  decided  the  following  articles  not  entitled  to 
free  entry:  So-called  "•college  instrumetits,''  such  as  rosaries, 
small  figures  of  metal,  medallions  of  brass,  crosses  of  silver,  etc. 
(T.  D.  9398).  Cotton  cloth  for  making  hospital  bandages  (T.  D. 
9971,  G.  A.  493),  Piano,  although  for  an  educational  institution, 
not  a  "philosophical  or  scientific  instrument"  (T.  D.  10334). 
Musical  instruments  (T.  D.  8571,  9414).  Barometers  and  thermom- 
eters, see  note  3.  Parts  of  philosophical  or  scientific  apparatus 
(G.  A.  1283).  Dynamo  used  for  illuminating  as  well  as  educational 
(G.  A.  1978,  affirmed  by  C.-C.  A.  57,  Fed.  Rep.  190).  Tiles  for 
chemical  laboratory  (G.  A.  1258).  Pocket  or  other  compasses  (T. 
D.  8853,  G.  A.  802).  Air  meters  (T.  D.  8775);  Alcohol,  (T.  D.  10359.) 
see  "absolute  alcohol"  {supra).  Graphoscopes,  stereoscopes, 
objectives  (G.  A.  52);  drawing  instruments,  marine  perspectives, 
storm  glasses,  reading  glasses  (G.  A.  136);  small  microscopes  (G. 
A.  802);  ordinary  filtering  paper  (G.  A.  1096);  instruments  used 
by  surgeons,  physicians,  surveyors  and  navigators  in  the  practice 
of  their  profession  and  callings  (G.  A.  2395).  A  plain  wax  figure 
as  statue  (T.  D.  11 175).  A  cabinet  of  wood  (G.  A.  997).  Tate 
arithometer  (T.  D.  14970)-     Electric  storage  batteries  (G.  A.  2813). 

7.  Museums  and  institutions  operated  for  individual  profit  are 
not  entitled  to  the  privilege  of  this  paragraph  (T.  D.  6945,  9009, 
7792;  G.  A.  1161,  1950,  2162;  see  also  notes  2  and  7  to  par.  603, 
pages  520  and  521. 

8.  Engravings  2Lve  not  classed  under  "paintings,  drawings  or 
etchings,"  and  are  not  free  (T.  D.  6102,  G.  A.  732). 

9.  Figures  which  are  not  statuary,  but  if  classed  as  "casts  of 
marble,  bronze,  alabaster,  or  plaster  of  Paris",  or  assimilate 
thereto  in  material,  quality  or  texture  (for  example  figures  cast  or 
molded  from  a  mineral  substance  and  decorated),  if  specially  im- 
ported are  free  (T.  D.  7274). 

10.  Frames  on  the  paintings  may  also  be  admitted  free,  pro- 


520  U.  S.  IMPORT  DUTIES  UNDER 

Paragfraph  Rate  of 

Law,  1894.  Duty. 

Societies. —  Continued. 
603  regalia  and  gems,  statues,  statuary,  and  specimens  or 
casts  of  sculpture  where  specially  imported  in  good 
faith  for  the  use  of  any  society  incorporated  or  estab- 
lished solely  for  educational,  philosophical,  literary, 
or  religious  purposes,  or  for  the  encouragement  of 
fine  arts,  or  for  the  use  or  by  the  order  of  any  col- 
lege, academy,  school,  seminary  of  learning,  or 
public  library  in  the  United  States  ;  but  the  term 
"regalia"  as  herein  used  shall  be  held  to  embrace 
only  such  insignia  of  rank  or  office  or  emblems,  as 
may  be  worn  upon  the  person  or  borne  in  the  hand 
during  public  exercises  of  the  society  or  institution, 
and  shall  not  include  articles  of  furniture  or  fix- 
tures, or  of  regular  wearing  apparel,  nor  personal 
property  of  individuals.* free. 

Notes  to  Paragraph  585 — Continued. 
vided  such  frames  are  the  usual  and  ordinary  frames  necessary 
for  the  preservation  of  the  painting  (T.  D.  8589),  and  the  arrival 
of  the  frame  at  a  different   time,  through  accident   or   mistake, 
does  not  destroy  the  unity  of  the  importation  (G.  A.  963). 

11.  The  Bond  VQC^uiY^d  under  the  provisions  of  paragraph  688, 
is  not  required  here  (T.  D.  8833). 

12.  Colored  plaster  casts,  saturated  with  oil  to  give  the  plaster 
the  appearance  of  composition,  representing  in  high  relief  a 
series  of  scenes  connected  with  the  crucifixion,  held  to  be  free  of 
duty  when  specially  imported  as  above  (T.  D.  5303). 

13.  Statuary.  Under  the  Act  of  October  i,  1890,  it  was  ruled 
that  the  restrictive  definition  in  regard  to  statuary  in  paragraph 
465  (now  paragraph  575)  did  not  apply  to  statuary  provided  for  in 
paragraph  677  (now  paragraph  585)  (T.  D.  11747,  G.  A.  589,  798, 
1068,  2921,  T.  D.  13930  and  April  18,  ^895.) 

14.  Painted  or  stained  glass  windows  are  not  paintings  (see  par. 
575  and  T.  D.  13469),  but  when  specially  imported  for  presentation 
are  free  (par.  686). 

15.  For  definition  of  Paintings  see  "Art." 
Notes  to  Paragraph  603. 

*i.  As  far  back  as  the  year  1864,  (see  T.  D.  2956),  the  Treasury 
J)epartment  defined  the  term  regalia  substantially  as  now  given 
"inthxs  paragraph.  Most  bf  the  decisions  heretofore  have  been 
upon  articles  of  ''so-called  regalia,''  which  are  now  clearly  ex- 
cluded from  the  paragraph  by  the  definition  therein  given. 
Nevertheless  some  examples  under  former  decisions  are  given 
in  note  9  {post). 

2.  It  has  been  the  uniform  practice  of  the  Department  to  refuse 
free  entry  of  articles  for  societies  which  are  not  clearly  societies 
incorporated  or  established  for  the  purposes  specified  in  the  act, 
and  therefore  numerous  applications  for  insane  asylums,  hospitals, 
masonic  and  benevolent  societies  have  been  refused  (T.  D.  3038, 
10845),  hence  ^<?«^z/6>/^«/ .yc^iV/zV^  or  societies  instituted  for  social 
and  beneficial purp op ses  are  excluded  (T.  D.  7956,  8043;  G.  A.  2395). 

3.  A  society  incorporated  for  "  relieving  its  sick  members,  the 
interment  of  its  deceased  members,  the  care  of  the  widows  and 


EXISTING  I.AWS  AND  DECISIONS.  521 

Paragraph  Rate  of 

I*aw,  1894.  Duty. 

Societies —  Continued. 
Notes  to  Paragraph  603 — Continued. 

orphans  of  deceased  members,  the  moral  tuition  of  its  members, 
and  the  propagation  of  general  intelligence,  unity,  friendship,  and 
brotherly  love  among  its  members,"  was  held  to  be  entitled  to 
the  benefits  conferred  by  this  paragraph  (T,  D.  8765).     . 

4.  The  following  cannot  be  classified  as  statuary  or  specimens 
of  sculpture — church  altars  and  their  accompaniments,  carved 
wood  figures  (not  statues)  for  altars,  carved  eagle  for  a  memorial 
lectern,  an  ornamental  marble  altar,  a  baptismal  font  of  carved 
stone  and  marble,  marble  altar  with  statuary  carved  upon  it, 
brass  figure  of  an  angel  with  reading  desk  attached,  etc.  (T.  D. 
808,  6032).  nor  a  sacred  image  of  wax  and  drapery  (T.  D.  9974).  See 
note  13  page  520. 

5.  The  articles  must  be  for  the  institution  or  for  its  use,  and  the 
right  of  property  or  of  possession  must  be  in  the  institution.  If 
they  are  the  individual  property  of  the  priest,  or  officers,  they  are 
not  entitled  to  free  entry  (T.  D.  3859). 

6.  Materials  for  the  manufacture  of  Regalia,  and  articles  which 
require  some  additions  or  further  manufacture  to  make  them 
appropriate  for  use  as  regalia,  are  not  entitled  to  free  entry  as 
regalia  (T.  D.  2180,  2939,  7357,  7649,  8765,  10685). 

7.  The  ^'societies  or  institutions''''  herein  specified  include 
Churches  (T.  D.  10619),  Colleges  (T.  D.  4515),  Society  of  Amateur 
Photographers  (T.  D.  10440),  Regularly  Established  Kindergarten 
School  (T.  D.  2076),  Dispensary  or  Hospital  for  educational  pur- 
poses with  regular  school  (T.  D.  2831,  9610),  Order  of  Sisters  of 
Charity  (T.  D,  2617),  Do  not  include — Opera  Houses  (T.  D.  7792), 
Benevolent  Societies  (G.  A.  1161),  Private  Academies  by  whatever 
name  known  (G.  A.  2156,  2162). 

8.  Emblematic  banners  for  churches  to  be  used  in  ceremonial 
processions  and  otherwise  in  worship  in  the  church,  are  free  as 
regalia  (T.  D.  7343).  "  Banners  "  are  the  only  apparent  exception 
under  the  definition  of  regalia  as  adopted  by  the  Department 
under  former  acts  (T.  D.  2956). 

9.  Examples  of  articles  held  to  be  Regalia:  Candle-sticks 
for  use  in  religious  processions  (T.  D.  7712).  Communion  service, 
and  leather  case  for  same  (T.  D.  8049).  Receptacles  for  oil  for  use 
in  religious  services  {id).  Military  uniforms,  swords,  hats  and 
caps  for  a  certain  beneficial  society  (T.  D.  8765,  see  note  3,  supra). 
Cinctures  and  side  Rosaries  used  by  worshippers  (T.  D.  2617, 
8920).  Silver  crosses  worn  on  the  person  in  a  convent  (T.  D.  9651). 
Covers  for  parchment  rolls  of  old  testament  (T.  D.  6855).  Cassocks 
worn  exclusively  in  church  services  (T.  D.  7135).  Monstrance 
(T.  D.  3745).  Pocket  communion  service  (T.  D.  7106).  Alms  basin 
(T.  D.  6849).  Funeral  palls  (T.  D,  2230).  Ostensorium  (G.  A.  958). 
Wooden  cross  intended  to  be  carried  in  the  hand  during  religious 
ceremonies  (G.  A.  1277). 

Examples  of  articles  held  not  to  be  Regalia :  Wax  lay  figures 
(T,  D.  2956).  Street  walking  coats  for  clergymen  (T.  D.  2791). 
Articles  capable  of  uses  as  fixtures  (T.  D.  2005).  Ceremonial  and 
sanctuary  lamps  to  remain  in  position  on  the  altar  (T.  D.  2290, 
4312;  G.  A.  1277).  Masquerade  costumes  for  societies  (T.  D.  3038). 
Cords  and  tassels  for  trimming  the  altar  (T.  D.  525).  Brass  lectern 
(T.  D,  1826,  7229;  G,  A.  1282).  Altars  and  altar  vases  (T.  D.  1867, 
2649,  2805,  8049).  Chandeliers  and  candelabrums  (T.  D.  7712, 
8514).  Materials  for  regalia  (7649,  8765,  10685,  see  note  6,  supra). 
Chinese  joss  (T.  D.  8133,  G.  A.  1265).     Chinese  Dragon  and  prop- 

xiii 


522  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

I«aw,  1894.  Duty. 

Societies. —  Continued. 

works  of  art,  and  stained  or  painted  window  glass,  or 

stained  or  painted  glass  windows,  imported  expressly 

for    presentation   to   corporations   or  societies,  see 

"Art." 

articles  for  permanent  exhibition  imported  by  societies, 

see  "Art." 
articles  imported  by  societies  for  the  erection  of  public 

monuments,  see  "Art." 
paintings,  statuary  and  photographic  pictures  imported 
by  societies  for  temporary  exhibition,  see  "Art." 
535        life  boats  and  life  saving  apparatus,  specially  imported 
by  societies  incorporated  or  established  to  encour- 
age the  saving  of  human  life free . 

Socks,  as  stockings. 
Soda: 

60        acetate  of,  crude  or  refined  (T.  D.  444) 25^ 

60        arseniate 25^ 

67        ash  (also  see  Kelp)  (T.  D.  9326,  G.  A.  1214) per  lb.    %f 

64  bi-carbonate  of. per  lb.    Yz'P 

66  bichromate  of 25^ 

10        borate  of. per  lb.  .  2^ 

60        corbonate  of,  purified 25^ 

"          impure,  see  sal  soda  and  soda  ash, 
60        caustic,  with  lime  (T.  D.  9126,  9207) 25^ 

65  "        or  hydrate  of  (T.  D.  4066,  41 18) per  lb.    Y^f 

621        chlorate  of free. 

66  chromate  of. 25^ 

60        citrate  of. 25^ 

67  crystals,  or  sal  soda  (G.  A.  1347,  1862) per  lb.  yif 

65        hydrate  of,  or  caustic  (T.  D.  4066,  41 18) per  lb.  Yzf 

60        hyposulphate  of,  and  hyposulphite  of  (G.  A.  2887) 25^ 

60        lime  (T.  D.  9207) 25^ 

443  naphionate  of  (G.  A.  776,  T.  D.  13410,,  G.  A.  1851) free. 

443  napthol  (G.  A.  1038,  T.  D.  10530) .free. 

621  nitrate  of,  or  cubic  nitrate  (T.  D.  9457) free. 

60  nitrite  (G.  A.  733) 25% 

26  oleate  of 30% 

60  phosphate  of. 25^ 

60  prussiate  of,  yellow  (T.  D.  11298,  G.  A.  637) 25^ 

67  sal,  or  soda  crytals  (G.  A.  1347,  1862) per  lb.    Y^'^ 

60  salts  of,  not  specially  provided  for 25^ 

59  salicylate  of  (T.  D.  4809) 25^ 

Notes  to  Paragraph  6o2>—Coniinued. 
erties  (T.  D.  8548).  Woven  crosses  for  chasubles  (T.  D.  9664). 
Costumes  for  mardi  gras  (T.  D.  9551).  Pulpit  desk  (T.  D.  7229). 
Antependia  (T.  D.  6984).  Masks,  draperies,  etc.  for  street  pro- 
cessions and  exhibitions  of  a  school  of  art  and  design  (T.  D.  2677, 
G.  A.  2366).     Missal  stand  (G.  A.  9s8).     Candelabra  (G.  A.  959). 


EXISTING  LAWS  AND  DECISIONS.  523 

Paragraph  Rate  of 

Law,  1894.  Duty. 

Soda. — Continued. 
68        silicate  of,  or    other    alkaline    silicate    (T.    D.    4710, 

8781) per  lb.    ^^ 

60        stannate  of  (T.  D.  1584) 25^ 

622  sulphate  of,  or  salt  cake,  or  niter  cake  (T.    D.    2370, 

G.  A.  1292) free. 

64        super  carbonate  of per  lb.    yi^ 

75        tartrate  of,  or  Rochelle  salts per  lb.      if 

663        uranate  of  (T.  D.  4293) free. 

68        wasserglass,  or  silicate  of  soda  (T.  D.  4710) per  lb.    y%f 

555  water,  and  all  similar  waters free. 

645     Sod  oil  (G.  A.  595) free. 

623  Sodium free. 

443  "      benzoate,  artificial  (G.  A.  2870J free. 

59          "              "        medicinal  (G.  A.  2348) 25^ 

67  "      corbonate   or  soda   crystals  (G.   A.    1347,    1862), 

per  lb.  y^f 

59  "      salicylate  of  (T.  D.  3395,  G.  A.  2329) 25^ 

60  "      sulphide  of,  crude  (T.  D.  6188) 25^ 

26    Soluble  oil,  or  alizarine  assistant,  (G.  A.  1320) 30^ 

611     Sorghum  or  sugarcane  for  seed free. 

Sounds  offish,  see  "Bladders." 
198    Soy  or  sauce  (G.  A.  561) 30^ 

Souvenirs,  see  "Antiquities." 

177     Spades,  iron  or  steel 35^ 

192     Spaghetti  or  macaroni 20^ 

177     Spangles,  metal,  if  not  flitters  (T.  D.  2151,  7287) 35% 

48     Spanish  brown 25^ 

"         flies  (cantharides),  see  "Drugs." 

558  "        grass  or  esparto,  crude free. 

489  "         limes  or  mamoncillo  (T.  D.  8595) free. 

556  Spar,  (see  "Feldspar") free. 

351        "       ornaments  and  statuary 25^ 

351  "       all  manufactures  of,  or  of  which  spar  is  component 

material  of  chief  value,  not  specially  provided 
for  (see  notes  to  Section  4,  Act  of  Aug.  28,  1894), 

(G.A.1155) 25^ 

(articles   composed   wholly  or  partly  of   spar,    if 
not    found     in     this    "Schedule"    under  their 
specific   names,  are   classified   under  this   gen- 
eral provision.) 
"      timber,  see  "Woods." 

624  Sparterre,  suitable  for  making  or  ornamenting  hats  (G. 

A.  796) free, 

352  "  for  making  baskets  (G.  A.  1295) 25$^ 

Spatulas,  or  palette  knives,  see  "  Knives." 


524  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  oi 

Ivaw,  1894,  Duty. 

Specimens  of  anatomical  preparations,  see  "Anatomy." 

"  of  sculpture  for  societies,  see  "  Societies." 

625  "  of  natural  history,   botany,  and  mineralogy, 

when  imported  for  cabinets  or  as  objects 

of  science,  and  not  for  sale*  (T.  D.  7848, 

10446;  G.  A.  855,  T.  D.  14007) free. 

same,  if  models  or  imitations  of,  dutiable 

according  to  material  of  chief  value  (T. 

D.  1767). 

98     Spectacles,  eyeglasses  and  goggles,  and  frames  for  (G. 

A.  2036) 40^ 

177        same,  parts  of  frames  for  (G.  A.  657) 35^ 

same,  cases  for,  dutiable  according  to  the  material. 

same,  lenses  for,  see  "  Lenses"  and  "Glass  Disks." 

Spelter,  see  "  Zinc." 

Spermaceti  oil,  see  "Oils." 

235     Spices,  ground  or  powdered,  not  specially  provided  for 

(T.  D.  5314,  7640 ;  G.  A.  2373) per  lb.      3<^ 

"       unground,  viz:  cassia,  cinnamon,  cloves,  ginger, 

mace,  nutmegs,  pepper,  pimento,  capsicum  and 

sage,  see  these  titles. 

"       not  edible  (drugs),  see  "  Drugs." 

no    Spiegeleisen,  iron per  ton      $4 

568    Spike  lavender  or  aspic  oil free. 

177     Spikes,  copper  or  brass 35^ 

"        iron  or  steel,  used  in  construction  or  repair  of 

vessels,  see  "Vessels." 

148  "        wrought  iron  or  steel  (G.  A.  2889). 25^ 

145  "        cut,  iron  or  steel 22 1^^ 

2o6)^Spinach  seed  (T.  D.  6221,  6227) 10^ 

263    Spindle  binding,  cotton  or  vegetable  fiber 45^ 

528    Spirits,  lac  (G.  A.  1504) free. 

"       distilled,  see  "Liquors." 

"       medicinal,  see  "  Preparations." 

17  "       of  nitrous  ether per  lb.    25^ 

660  "       of  turpentine  (T.  D.  8671) free. 

152     Splice  bars  or  fish  plates,  for  railways,  iron  or  steel 25^ 

Spoke-bolts  (T.  D.  6614),  see  blocks  under  title  "Woods." 

177  "      shaves,  steel 35^ 

Spokes,  wood,  see  blocks  under  title  "Woods." 

69    Sponges \o% 

Spool  thread,  see  "Cotton  Thread." 

181     Spools,  wood 25^ 

*The  term  specimens  of  natural  history  comprehends  only  arti- 
cles imported  for  the  cabinet  of  the  naturalist,  and  has  no  applica- 
tion to  living  animals  (T.  D.  3445). 

Microscopic  specimens  of  natural  history  on  glass,  free  (T.  D. 
3958,  G.  A.  2744). 


EXISTING  LAWS  AND  DECISIONS.  525 

Paragraph  Rate  of 

Law,  1894,  Duty. 

177    Spoons,  any  metal 35^ 

352          "         horn  or  bone 25^ 

181          "         wood 25^ 

Sprats,  see  "Fish." 

149     Sprigs,  tacks  and  brads,  cut 25^ 

Springs,  dutiable  according  to  the  material. 

173          ' '         for  watches  or  clocks 25^ 

635  Spunk free. 

177     Spurs,  saddlery  (T.  D.  April  12,  1871) 35^ 

636  "      and  stilts   used  in  the   manufacture  of  earthen, 

porcelain  and  stone  ware free. 

98    Spy  glasses  and  frames  for  (T.  D.  5876) 40^ 

177    Squares,  brass,  iron  or  steel 35^ 

352  *'        horn  or  bone 25% 

181  ' '        wood 255^ 

470    Squills,  or  silla,  crude free. 

Squirrel  plates,  see  **Fur  skins." 
636>^Stamps,  foreign  or  revenue,  canceled  or  uncanceled  (G. 

A.  2990) free. 

60    Stannate  of  soda  (T.  D.  1584) 25^ 

470    Staphisacre  seed  (G.  A.  1379) free. 

232  Starch,  including  all  preparations,  from  whatever  sub- 

stance produced,  commonly  used  as  starch* 
(T.  D.  7522,  7971, 10277;  G.  A.  1930,  1969),  per  lb.  i>^^ 

233  **      burnt  or  dextrine  (G.  A.  1418) per  lb.  i^^ 

§3  *'      corn,  residuum  of  (T.  D.  6641) 10^ 

232  "      made  of  potatoes,  wheat  or  corn  (G.  A.  2063), 

per  lb.  i}4f 

232  "      rice per  lb.  I >^^ 

177     Stars  of  gold,  silver,  or  other  metal  (G.  A.  393) 35^ 

Statuary,  statues,  and  casts,  for  societies,  see  "Societies." 
"  see  "Art,  works  of." 

"  if  not  works  of  art,  dutiable  according  to  the 

material  (T.  D.  6181,  15635). 
Statuettes,  of  earthy  substances,  see  "Earthenware." 

673    Stave  bolts free. 

Stavesacre,  (drug),  see  "Drugs." 

Staves  of  wood,  see  staves  under  "Woods." 

130     Stays,  wrought  iron  or  steel 25^ 

Steam  engines,  forgings  for,  see  "  Iron  and  Steel." 

§3    Stearine  (T.  D.  5049,  5091,  9220;  G.  A.  2012) 20^ 

499  "         palm  nut  (T.  D.  6175) free. 

*The  Circuit  Court  of  Appeals  (In  re  Townsend,  56  Fed.  Rep. 
222,  cited  in  T.  D.  14114)  held  that  the  term  "preparations 
fit  for  use  as  starch,"  in  par.  323  of  Act  of  October,  i  1890,  meant 
preparations  which  are  actually  and  not  theoretically  fit  for  such 
use,  which  can  be  practically  used  as  such,  and  not  which  can  be 
made  by  manufacture  fit  for  such  use. 


526  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

I,aw,  1894,  Duty. 

Steel,   and  manufactures  of  steel,  will  be  found  under 
title  "Iron  or  Steel." 

117    Steelyards 35^ 

Steels,  see  "Knives." 
177  "       dress,  covered  with  cotton,  if  metal  chief  value 

(T.  D.  8994;  G.  A.  1491,  1099) 2>5i 

264  "  "       if  cotton  chief  value  (G.  A.  2339) 35^ 

Stems,  (drugs),  see  "Drugs." 
"         artificial,  see  "Artificial." 

655        "        tobacco free- 

98    Stereoscopes  (G.  A.  2953) 40^ 

311     Stereoscopic  views  on  paper,  as  photographs  (T.  D.  5574) .   25^ 

151     Stereotype  plates 25^ 

"  "      broken,  (T.  D.  1559),  as  type  metal. 

310  "  paper  (T.  D.  7077) 20^ 

Sticks   for   canes,    umbrellas    or   whips,    see    "Canes,", 
"Umbrellas"  and  "Whips." 
684  "       wood,  not  specially  provided  for,  in  the  rough 

(T.  D.  4345) free. 

177     Stillettos  (daggers)  see  par.  139 35^ 

636     Stilts  and  spurs  used  in  manufacture  of  earthen,  porce- 
lain and  stone  ware free. 

177     Stirrups,  metal 35^ 

261  Stockings,     hose    and    half    hose,    made    on    knitting 

machines  or  frames,  composed  of  cotton  or  other 
vegetable  fiber,  and  not  otherwise  specially  pro- 
vided for  (G.  A.  2602) 30^ 

262  Stockings,  hose   and   half  hose,  selvedged,   fashioned, 

narrowed  or  shaped  wholly  or  in  part  by  knitting 
machines  or  frames,  or  knit  by  hand,  including  such 
as  are  commercially  known  as  seamless  or  clock 
stockings,  hose,  or  half  hose,  all  the  above  composed 
of  cotton  or  other  vegetable  fiber,  finished  or  unfin- 
ished (G.  A.  620) 50^ 

same,  if  slightly   embroidered   with   wool,  as   cotton 
hosiery  (T.  D.  4717,  see  T.  D.  8265). 
Stockings,  mixed  materials,  see  notes  to  Sec.  4,  Act  of 
Aug.  28,  1894. 
301     Stocking's;  silk,  or  silk  chief  value  (T.  D.  8706,  G.  A. 

2144) 50^ 

Stockings,  worsted   or  wool  (G.  A.  2041),  see   clothing 

under  "Woolens." 
Stoneware,  see  "Earthenware." 
Stone  or  stones,  viz: 
alabaster  in  blocks  (T.  D.  10132)  as  building  or  monu- 
mental stone,  see  Freestone,  etc.,  below. 

508        ayrstones  or  hones  (T.  D.  8786) free. 

ballast,  see  "Ballast." 


EXISTING  I.AWS  AND  DECISIONS.  527 

Paragraph  Rate  oi 

I,aw,  1894.  Duty. 

Stone  or  stones. —  Continued. 

556        bezoar  stones ' free. 

594        burnishing  stones  (G.  A.  1989) free. 

638        burr  stone,  in  blocks,  rough  or  manufactured,  or  bound 

up  into  mill  stones  (T.  D.  5878,  G.  A.  791) free. 

638        cliff  stone,  unmanufactured  (T.  D.  5452) free. 

§3        color  stones  or  mullers  (T.  D.  5048),  (see  par.  86) 20^ 

§3        cornish,  ground  (G.  A.  599),  see  "Feldspar." 20^ 

556  '*        unground  (G.  A.  2305) free. 

556        crushed  (G.  A.  2343,  2785) free. 

462        curling  stones  or  quoits,  and  curling-stone  handles. . .  .free. 

105K  freestone,  granite,  sandstone,  limestone,  and  other 
building  or  monumental  stone,  except  marble,  un- 
manufactured or  undressed,  not  specially  provided 
for ']f  per  cubic  ft. 

106  same,  hewn,  dressed  or  polished  (T.  D.  10,  7163,  8645, 

9186,  10132;  G.  A.  1134,  2191) 30^ 

484        flint  stones  ground,  flint,  and  flints free. 

glasscutters'  stones,  as  grind  stones  (T.  D.  310). 

granite,  see  *' Freestone,  &c.,"  above. 

green  stone,  as  marble  (T.  D.  278,  8796;   G.  A.  1002). 

107  grind  stones,  finished  or  unfinished  (T.  D.  310,  8313, 

9080;  G.  A.  791,  1917) \o<fo 

lime  stone,  see  "Freestone,  &c.,"  above. 
556  "        "      rubble  as  taken  from  quarry  (G.  A.  1982). .  .free. 

lithographic  stones,  see  "Lithographic  Stones." 
540        load  stones free. 

marble,  see  "Marble." 

mill  stones,  see  "Burr  Stones,"  above. 

monumental,  see  "Freestone,  &c.,"  above. 

508        oil  stones  or  hones  (T.  D.  8786) free. 

556        paving  stones,  cobble,  rough  (G.  A.  1982) free. 

1053^  "  "       granite,  undressed  (T.  D.  6785), 

7^  per  cubic  ft. 

106  "  "       granite,  dressed  (G.  A.  1897) 30^ 

594        polishing  stones  (G.  A.  1989) free. 

638        polishing  stones,   artificial,   pumice  and  sand  (G.  A. 

1883) free. 

precious  stones,  see  "Precious  Stones." 
638        pumice  stone,  crude  or  manufactured  (G.  A.  1883) free. 

638  rotten  stone,  crude  or  manufactured free. 

sandstone,  see  "Freestone,  &c.,"  above. 

556        soapstone  (T.  D.  6559) free. 

508        whetstones  or  hones  (T.  D.  8786) free. 

639  Storax  or  sty  rax free. 

§3    Stove  polish,  plumbago  (T.  D.  1947,  6403) 205^ 

134        "      plates,  cast  iron per  lb.    -^^f 

177     Stoves  (G.  A.  903) 35^ 


528  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  oi 

Law,  1894.  Duty. 

352  Straw  (in  its  natural  form  and  structure  and  not  the 
separated  fiber),  all  manufactures  of,  or  of  which 
such  straw  is  the  component  material  of  chief 
value,  not  specially  provided  for  (see  notes  to 
Section  4,  Act  of  Aug.  28,  1894),  (G.  A.  1168, 

1779) 25^ 

277         "       fibers,  manufactures  of,  not  specially  provided  for.  35^ 
(articles  composed  wholly  or  partly  of  straw  not 
found   in    this   Schedule   under    their    specific 
names  are  classified  under  these  general  pro- 
visions.) 

207^      "       unmanufactured 15^ 

497         "       flax  (T.  D.  1405) free. 

"       materials  for  hats,  bonnets  or  hoods,  see  "  Hats." 

303         "       pulp  (G.  A.  1 128) 105^ 

2o7>^Straws,  julep  (G.  A.  835) 15^ 

Stretchers  for  umbrellas  and  parasols,  see  "Umbrellas." 
Strings  for  musical  instruments,  see  "Musical  Instruments." 
431  "        or  cords,  of  cat-gut,  whip-gut,  or  worm-gut,  not 

further,  manufactured  (G.  A.  311,  567,  2828) free. 

60    Strontia,  acetate  of. 25^ 

60  ' '        muriate  of. 255^ 

60  "        nitrate  of  (T.  D.  6172) 25^ 

640  "        oxide  of,  and  protoxide  of  strontian,  and  stron- 

ianite,  or  mineral  carbonate  of  strontia free. 

60  "        salts  of,  not  otherwise  provided  for 25^ 

113    Structural  shapes  of  iron   or  steel,  plain  or  punched, 
or    fitted    for    use    (T.    D.    7617,    7773 ;    G.   A.    1484, 

1936) per  lb.    xV 

70    Strychnia  or  strychnine,  and  all  salts  of per  oz.    30^ 

336    Studs,  jewelry,  real  or  mock  (T.  D.  5315,  8790) 35^ 

**       or  buttons,  see  "  Buttons." 

639    Sty  rax  or  storax free. 

666    Subacetate  of  copper,  or  verdigris  (T.  D.  8593) free. 

363    Succinic  acid free. 

Succory  root,  see  "  Chickory-root." 
Sugars  and  Molasses.* 
i82}4     all  sugars,  tank  bottoms,  sirups  of  cane  juice  or  of 
beet  juice,  melada,  concentrated  melada,  concrete 

and  concentrated  molasses 40^ 

if  a  bounty  allowed  thereon ^j^  per  lb.  and  40^ 

sugars  above  No.  16  Dutch  standard  in  color  and  all 
sugars  which  have  been  discolored. .  .>^^  per  lb.  and  40^ 
if  a  bounty  allowed  thereon.  .-^-{-^4  U%)f^  per  lb.  and  40^ 

Provided,  That  the  importer  of  sugar  produced  in 
a  foreign  country,  the  Government  of  which  grants 

*Test  of  sugar  for  classification,  see  T.  D.  10141,  loioo. 
For  standard  and  sampling  of  sugars,  see  T.  D.  10296,  11289, 
10703K,  11656,  13421. 


EXISTING  LAWS  AND  DECISIONS.  529 

Paragraph  Rate  of 

I,aw,  1894.  Duty. 

Sugars  and  MoX^lssqs.— Continued. 

such  direct  or  indirect  bounties,  may  be  relieved 
from  this  additional  duty  under  such  regulations  as 
the  Secretary  of  the  Treasury  may  prescribe,  in  case 
said  importer  produces  a  certificate  of  said  govern- 
ment that  no  indirect  bounty  has  been  received  upon 
said  sugar  in  excess  of  the  tax  collected  upon  the 
beet  or  cane  from  which  it  was  produced,  and  that 
no  direct  bounty  has  been  or  shall  be  paid*  (Reg  in 
T.  D.  15541). 
183        sugars  after  being  refined,  when  tinctured,  colored,  or 

in  any  way  adulterated,  (see  "  Confectionery  ") 35^ 

sugar  and  syrup  from  the  Hawaiian  Islands,  see  Act 
of  August  15,  1876,  and  sec.  182^  Act  of  August  28, 
1894. 
182)^     molasses  testing  above  40  degrees  and  not  above  56 

degrees  polariscope  (T.  D.  15568). per  gall.  2^ 
182^  ,  "  testing  above  56  degrees  polariscope,  per  gall.  4^ 
557^  "         testing    not  above  40  degrees   polariscope 

and  containing  20^  or  less  of  moisture. . .  .free. 
"         concentrated,  see  sugars  above. 

611     Sugar  beet  seed free. 

"      cake,  classified  as  sugar,  not  as  candy  (T.  D.  9029, 
G.  A.  402). 

611        "      cane  or  sorghum,  for  seed free. 

180        "      box  shooks  (T.  D.  9177,  3817;  G.  A.  296,  1087) 20^ 

183        "      grape,  or  glucose  (T.  D.  6740,  see  G.  A.  1418) 15^ 

**      of  lead,  as  acetate  of  lead  (T.  D.  411)  see  "Lead." 
maple  (T.  D.  9058,  G.  A.  828)  as  sugar. 

196        "      of  milk per  lb.      5^ 

8    Sulphate  of  alumina per  lb.    j\^ 

S%        "         "  ammonia  (G.  A.  2658).- 20^ 

60  "  '*  antimony  (T.  D.  7952) 25^ 

baryta,  see  "Baryta." 

601  "         "  cinchonidia  (T.  D.  5901) free. 

405  "         "  copper,  or  blue  vitriol free. 

455  "         "  iron  or  copperas  or  green  vitriol free. 

39  "         "  lime,  artificial 25^ 

lime,  see  "  Plaster  of  Paris." 

24  "         "  magnesia,  or  Epsom  salts  (see  par.  542)  per  lb.     \f 

25  "         "  morphia  or  morphine per  oz.  50^ 

595  "         "  potash,  crude  or  refined free. 

*Bounty  ort  sugars  produced  in  the  United  States  not  allowed, 
see  Section  182  Act  of  August  28,  1894. 

For  list  of  countries  granting  bounty  on  sugars,  see  T.  D.  15209, 
15536,  15618,  15621. 

Sugars  refined  in  a  country  which  does  not  pay  bounties  on  the 
export  thereof,  must  be  treated  as  the  product  of  such  country, 
regardless  of  the  origin  of  the  raw  sugar  used  in  the  refining 
(T.  D.  15626  and  April  12,  1895). 


530  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  oi 

I,aw,  1894.  Duty. 

Sulphates —  Continued. 

601  *'         of  quinia  (T.  D.  5901) free. 

601  "  "  quinidia  (T.  D.  6268) free. 

622  "  "  soda,  or  salt  cake  or  nitre  cake  (T.  D,  2370, 

G.  A.  1292) free. 

60  •'  "  zinc,  (white  vitriol) 25^ 

382     Sulphide  of  arsenic  or  orpiment free. 

60  "         "  sodium,  crude  (T.  D.  6188) 25^ 

Sulphite  of  antimony,  see  "Antimony." 
642     Sulphur  or  brimstone,  crude,  in  bulk  (T.  D.  3032,  8816).  .free. 

71  "       flowers  of,  or  sublimed  (T.  D.  3396) 20^ 

642  "        "recovered"* free. 

642  "       lac  or  precipitated free. 

71  "       refined  (T.  D.  8442,  G.  A.  1409) 205^ 

642  "       not  otherwise  provided  for  (T.  D.  8442) free. 

"       ore,  see  "Ore." 

Sulphuret  of  iron,  see  "Ore." 

643  Sulphuric  acid,  or  oil  of  vitriol free. 

Provided,  That  upon  sulphuric  acid  imported  from 
any  country,  whether  independent  or  a  dependency, 
which  imposes  a  duty  upon  sulphuric  acid  exported 
from  the  United  States,  there  shall  be  levied,  and  col- 
lected the  rate  of  duty  existing  prior  to  the  passage 
'    of  this  Act.f 

17  Sulphuric  ethers per  lb.    40^ 

470    Sumac  in  leaf,  crude free. 

72  ' '       ground 10^ 

18  "       extract  of  (T.  D.  3842,  5529) 10^ 

Sunshades,  see  "Umbrellas." 

497     Sunn  (hemp) free. 

64    Super  carbonate  of  soda per  lb     yif 

Suppositories,  medicinal,  see  "  Preparations." 
Surgeons'  instruments,  according  to  material  of  chief  value. 

140    Surgical  scissors 45^ 

263    Suspenders,  cotton,  elastic  or  non-elastic  (T.  D.  7333) 45^ 

263  "  linen 45^ 

353  "  leather  chief  value 305^ 

♦Sulphur  commercially  known  as  ''recovered  sulphur""  is  not 
embraced  within  the  description  of  "sulphur  refined,  sublimed, 
or  flowers  of"  but  is  free  of  duty  as  "sulphur  not  otherwise  pro- 
vided for."     (G.  A.  432). 

tThe'Act  of  October  i,  1890,  provided  as  follows  for  sulphuric 
acid : 

Par.  5.  Sulphuric  acid  or  oil  of  vitriol  not  specially  provided 
for  )if  per  lb. 

Par.  728.  Sulphuric  acid  what  at  the  temperature  of  60  degrees 
Fahrenheit  does  not  exceed  the  specific  gravity  of  one  and  three 
hundred  and  eighty  thousandths,  for  use  in  manufacturing  super- 
phosphate of  lime  or  artificial  manures  of  any  kind,  or  for  any 
agricultural  purposes,  free. 


EXISTING  I.AWS  AND  DECISIONS.  531 

Paragraph  Rate  of 

I<aw,  1894.  Duty. 

Suspenders —  Contmued. 

mixed  materials,  see  notes  to  Sec.  4,  Act  of 
Aug.  28,  1894. 

300  "  silk    or    silk    chief  value,  elastic    or    non- 

elastic 45^ 

286  "  wool  or  worsted 50^ 

Swan's  downs,  see  "Downs." 

477  "       feathers  and  downs,  for  beds. free. 

"       skins,  see  "Skins." 
Sweetmeats,  see  "Fruits  preserved." 
Swiss  mulls,  as  cotton  cloth  (G.  A.  2618;  T.  D.  14963). 
139    Swords,  sword  blades,  and  side  arms  (T.  D.  2881,  6350; 

G.  A.  1630) 35^ 

§3    Syrup,  maple  (T.  D.  10425,  G.  A.  828) 20^ 

Syrups,  see  "Sugars." 

"         fruit,  see  "Fruit  juice."  * 

"         medicinal,  see  "Preparations." 

T 

Table  covers  or  cloths: 

260        cotton  chenille 40^ 

264        cotton  (T.  D.  8139)... 35^ 

276  cotton,  embroidered  (G.  A.  2933,  2937) 50^ 

264        cotton  damask 35^ 

264        cotton  and  metal,  cotton  chief  value  (T.  D.  8699,  G.  A. 

643) 35^ 

embroidered,  see  "Embroideries." 

277  linen  (G.  A.  1234,  1778,  1808,  2045) 35^ 

276  linen,  embroidered  (G.  A.  29^33,  2937) 50^ 

177        metal  chief  value  (G.  A.  3001) 35^ 

277  jute  and  metal,  if  jute  chief  value,  as  jute  manufactures 

(G.  A.  277,  285,  2123) 35^ 

302        silk,  or  silk  chief  value 45^ 

301  silk,  embroidered  (G.  A.  2991) 50^ 

wool  and  metal,  if  wool  chief  value  (G.  A.  277)  as  wool 

manufactures,  see  "Woolens." 
Table  mats,  see  "Mats." 
Tables,  see  "Furniture." 
Tablets,  fruit  (T.  D.  8185),  see  "  Confectionery." 

149    Tacks,  brads,  or  sprigs,  cut 25^ 

177  "        thumb,  for  artists'  use  (T.  D.  9081,  G.  A.  1459). . .  35^ 

177  "        other  than  above 35^ 

Tagger's  iron,  see  "  Iron  and  Steel," 

tin,  see  "Tin  Plates." 
Tags,  see  "Labels." 

134    Tailors'  irons,  cast per  lb.    j»^^ 

556    Talc,  unground,  non-metallic  mineral  substance  (G.  A. 

337) free. 

§3  "     ground,  powdered  or  prepared  (G.  A.  1196) 20^ 


532  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

I,aw,  1894.  Duty. 

645  Tallow  (T.  D.  4357) '. free- 

§3  "        bone  (G.  A.  1121) 20^ 

Talmas,   wool,   worsted   or  animal   hair,  see  ''Woolen 
clothing." 

490    Tamarinds free. 

490  **  in  molasses  (T.  D.  5552) free. 

59  *'         juice  of,  medicinal  (T.  D.  6418) 25% 

326>^Tambourines  or  parts  of  (T.  D.  2510) 25^ 

Tamboured  articles,  see  "Embroideries." 

497    Tampico  fiber  or  istle free. 

§3  "  "     hackled  and  dyed  (G.  A.  April  25,  1895). .    20^ 

Tank  bottoms,  see  "Sugars." 

177    Tanners'  knives 35^ 

5    Tannin  or  tannic  acid per  lb.    60^ 

386    Tanning,  articles  in  a  crude  state  used  in,  not  sp^ially 

provided  for  (T.  D.  5892), free. 

"         extracts  used  for  tanning,  see  "  Extracts." 

150    Tape  needles 25^ 

Tapers,  according  to  material  of  chief  value  (G.  A.  1205). 
275/^Tapes,  composed  of  flax,  woven  with  or  without  metal 
threads,  on  reels  or  spools,  designed  expressly 
for  use  in  the  manufacture  of  measuring  tapes..  25^ 

263  "       cotton  (G.  A.  2955,  2979) 45^ 

353  "       leather 30^ 

263  "       linen 45^ 

mixed  materials,  see  notes  to  Section  4,  Act  of 
Aug.  28,  1894. 
277  "       measuring,   flax,  metal   and   leather,  flax   chief 

value  (G.  A.  324,  1 142,  1985) 35^ 

353  **  *'  if  leather  chief  value 30^ 

177  **  "  if  metal  chief  value  (G.  A.  2549) 35^ 

302  "       silk,  or  silk  chief  value 45^ 

Tapestry,  according  to  material  of  chief  value  (G.  A. 
1938,  2126). 

646  Tapioca,  or  cassava,  or  cassady,  flake,  pearl  and  flour 

(T.  D.  3161,  11114) free. 

60  Tar,  birch,  oil  of  (T.  D.  9634,  G.  A.  1 105,  1364) 255^ 

§3        "     candle  (T.  D.  5091,  G,  A.  2431) 20^ 

443        "     coal,  crude free. 

647  "        "     pitch  of. free. 

"        "     products  of,  see  "Coal-Tar. 

443        "        "     petroleum  (T,  D.  6592) free. 

647       "     and  pitch  of  wood free. 

Taraxacum,  see  "  Dandelion  Root." 
Tarlatans,  cotton,  as  cotton  cloth  (T.  D.  9322). 

264  "  cotton  and  metal,  if  cotton  chief  value  (T.  D. 

8699) 35^ 


EXISTING  LAWS  AND  DECISIONS.  533 

Paragraph  Kate  ol 

lyaw,  1894.  Duty, 

277  Tarpaulins,  flax,  jute  or  hemp  (G.  A.  1286)  (but  see  para- 
graph 273) 35^ 

6    Tartaric  acid -20% 

380    Tartar,  crude,  or  argal  or  argol  (T.  D.  570) free. 

73           '  *        cream  of 20^ 

59            "       emetic  or  tartrate  of  antimony 25^ 

73  "       patent 20^ 

74  "       partly  refined,  including  lees  crystal  (T.  D,  2489).  20^ 

75  Tartrate  of  soda  and  potassa,  or  Rochelle  salts.  ..per  lb.      2f 
Tassels,  according  to  material. 

648    Tea* f r  e  e . 

§3       "    Brazilian  or  mat6  (T.  D.  3909) 20^ 

648       "    plants free. 

"    pots,  earthenware  (T.  D.  7444,  9363),  see  "Earthenware." 

177       "        "     metal 35^ 

Teams  of  animals  belonging  to  immigrants,  see  "Ani- 
mals." 

2o7^Teazles 15^ 

Tecali  marble,  as  marble  (T.  D.  2306). 
519    Teeth,  elephants'  (ivory) free, 

650  "       natural,  or  unmanufactured free. 

*'       manufactured,  dutiable  according  to  material  of 

chief  value. 

351  "       manufactured  of  spar  (G.  A.  462) 25^ 

Telegraph  and  telephone  poles,  see  "Telegraph  under 
"Woods." 

177  "  cable  (G.  A.  2906) 35^ 

"  insulators,  dutiable  according  to  the  material 

(T.  D.  6699). 
"  wire,  see  "Wire." 

98    Telescopes 40^ 

"  for  societies  (T.  D.  10603),  see  "Societies." 

"  disk  and  plate  glass  for,  see  "Glass  Disks" 

and  "  Lenses." 
Tennis  balls,  according  to  material  of  chief  value  (T.  D. 

5442,  G.  A.  161,  1954). 
Terne  plates,  see  "Tin  plates." 

651  Terra  alba  (T.  D.  4093) free. 

651  "  "     ground  and  bolted  (G.  A.  630) free. 

"      cotta,  see  "Earthenware." 

"  "      paste  and  powder  (T.  D.  9901),  see  "Paints." 

652  "      japonica  (G.  A.  642) free. 

"      sienna  and  terra  umber,  see  "  Paints." 

Teutenegue,  see  "Zinc." 

*See  Act  of  March  2,  1883,  {supra)  being  an  Act  to  prevent  the 
importation  of  adulterated  and  spurious  teas. 


534  U.  S.  IMPORT  DUTIES  UNDER 

jaragraph  Rate  ot 

L,aw,  1894.  Duty. 

Theatrical  costumes  of  an  actor,  see  "Effects." 

"  "  and  scenery,  brought  by  proprietors 

or  managers,  see  par.  596. 
**         scenery  (T.  D.  9161),  see  paintings  under  title 
"Art." 
102    Thermometers,  glass  chief  value  (G.  A.  looi,  1228,  2928).  35^ 
102  "  clinical,  glass   chief  value   (T.  D.  6012, 

G.  A.  114,  1335) 35^ 

"  for  societies,  see  "Societies." 

181  "  wood  chief  value  (G.  A.  937) 25^ 

"  other,  dutiable  according  to  the  material. 

Thibet  lainb  skins,  as  fur  skins. 

352     Thimbles,  bone  or  horn 25^ 

177  "  gold,  silver  or  other  metal  (T.  D.  5651,  9051)..  35^ 

Thread,*  if  twine,  see  "Twine." 

"      cotton,  see  "  Cotton  Thread." 
274  "      composed  of  flax  or  hemp,  or  of  a  mixture  of 

these  substances  (G.  A.  2232,  2400) 35^ 

277  "     jute  or  other  vegetable  fiber  (except  flax,  hemp 

or  cotton),  or  either  chief  value 35^ 

"      metal  and  bullions,  see  "Bullions"  and  "Tinsel." 

298  "      silk  (T.  D.  6127,  6305). 30^ 

Threshing  machines,  see  "Agricultural  implements." 

235    Thyme,  ground  (G.  A.  2373) per  lb.      3^ 

2o6}4        "       seed  (G.  A.  444) 10^ 

568  "       oil  of free. 

363    Thymol,  or  thymic  acid  (T.  D.  8486) free. 

276    Tidies,  of  lace,  cotton  or  linen  (G.  A.  34,  409,  1676) 50^ 

177  "      embroidered   with   metal,    if  metal  chief   value 

(G.  A.  2037) 35fo 

276  "      linen  or  cotton,  embroidered  or  tamboured  (G. 

A.  2933,  2938,  2944)., 50^ 

302  "      silk  or  silk  chief  value  (G.  A.  2195) 45^ 

301  "        "     embroidered  or  lace 50^ 

"      wool,  see  Wool,  manfs.  of. 
"      other,  according  to  material  of  chief  value. 
Ties,  cotton,  iron  and   steel,  or  hoops  for  baleing  pur- 
poses, see  "  Iron  and  Steel." 
"      railroad,  wood,  see  "Woods." 
"      (scarfs),  see  "  Neckties." 

§3    Tigers' claws  (T.  D.  9635) 10^ 

"       skins  (G.  A.  348),  as  fur  skins. 

*Twine  is  a  harder  twisted  article  than  thread  finished  without 
boiling  and  containing  a  large  per  centage  of  gum;  while  thread, 
being  boiled,  is  of  a  softer  finish  and  more  expensive  (T.  D.  6467; 
G.  A.  2232,  2400). 


EXISTING  LAWS  AND  DECISIONS.  535 

Paragraph  Rate  of 

I^aw,  1894.  Duty. 

78    Tiles,  plain,  not  glazed,  ornamented,  painted,  enameled, 
vitrified   or  decorated   (G.   A.  2091,  2104,  2128; 

T.  D.  13907,  14422;  G.  A.  2199,  2468) 25^. 

78  "     if  glazed,  ornamented,  painted,  enameled,  vitri- 

fied or  decorated  and   encaustic   (G.   A.  2280, 

2468) 40^ 

104  "     marble,  paving  (T.  D.  4495;  G.  A.  2054,  2074) 

per  cubic  ft.    S^^ 
Timber,  see  "Woods,"  sub-title  "Timber." 

173    Time  detectors  (T.  D.  6851) 25^ 

Tin:— 

653        in  bars,  blocks,  pigs,  or  grain  or  granulated free. 

177        foil  (G.  A.  1173) 35% 

60        muriate  of 25% 

653  ore,  cassiterite  or  black  oxide  of  tin free. 

121        plates  or  sheets,  iron  or  steel,  or  taggers*  iron  or  steel, 

coated  with  tin  or  lead,  or  with  a  mixture  of  which 
these  metals,  or  either  of  them,  is  a  component  part, 
by  the  dipping  or  any  other  process,  and  commer- 
cially known  as  tin  plates,  terne  plates,  and  taggers' 

tin  (T.  D.  6844) per  lb.  i^(^ 

177  1      manufactures  of  tin  plate,  terne  plate,  and  taggers' 

121  )         tin    (as    manufactures  of  metal),  or  such   material 

being  component  of  chief  value  (G.  A.  2371;  T.  D. 

15351,  15359) 35^  but  not  less  than  i^f  per  lb. 

121  No   article   not    specially  provided    for,   wholly  or 

partly  manufactured  from  tin  plate,  terne  plate  or 
the  sheet  or  plate  iron  or  steel  herein  provided 
for,  or  of  which  such  tin  plate,  terne  plate,  sheet, 
or  plate  iron  or  steel  shall  be  the  material  of  chief 
value,  shall  pay  a  lower  rate  of  duty  than  that 
imposed  on  the  tin  plate,  terne  plate,  or  sheet  or 
plate  iron  or  steel  from  which  it  is  made,  or  of 
which  it  shall  be  the  component  thereof  of  chief 
value. 

60        nitrate  of 25^ 

roofing,  continuous,  and  fastened  together,  ready  for 
use  (T.  D.  1462),  as  tin  plates. 

60        salts  of 25^ 

10    Tincal  (crude  borax) per  lb.     2^ 

Tincture,  see  "Preparations." 

654  Tinsel  wire,  lame  or  lahn  (G.  A.  382,  1519,  2093) free. 

321  "  "      toys  made  of,  (G.  A.  283,  839) 25^ 

353    Tippets,  fur 309^ 

"        other,  see  "  Clothing." 
Tips,  horn,  see  "Horn." 

86        ' '      lava,  for  burners 305^ 

Tires,  iron  or  steel,  see  "  Iron  or  Steel." 


536  U.  S.  IMPORT  DUTIES  UJSDBR 

Paragraph  Rate  ot 

I,aw,  1894.  Duty. 

Tobacco: — 

184  wrapper  tobacco  imported  in  any  bale,  box,  package, 

or  in  bulk  (G.  A.  iioi,  1736). 

unstemmed per  lb.  $1.50 

stemmed per  lb.  I2.25 

185  filler  tobacco  imported  in  any  bale,  box,  package,  or 

in  bulk  (G.  A.  562,  576,  iioi). 

unstemmed per  lb.  35^ 

stemmed per  lb.  50^ 

185  Provided,  That  the  term  wrapper  tobacco,  when- 

ever used  in  this  Act  shall  be  taken  to  mean  that 
quality  of  leaf  tobacco  known  commercially  as 
wrapper  tobacco:  Provided  further,  That  the  term 
filler  tobacco,  whenever  used  in  this  Act,  shall  be 
taken  to  mean  all  leaf  tobacco  unmanufactured,  not 
commercially  known  as  wrapper  tobacco:  Provided 
further.  That  if  any  leaf  tobacco  imported  in 
any  bale,  box,  package  or  in  bulk  shall  be  the 
growth  of  different  countries,  or  shall  differ  in  qual- 
ity and  value,  save  as  provided  in  the  succeeding 
provision,  then  the  entire  contents  of  such  bale,, 
box,  package,  or  in  bulk  shall  be  subject  to  the 
same  duty  as  wrapper  tobacco:  Provided  further,. 
That  if  any  bale,  box,  package,  or  bulk  of  leaf 
tobacco  of  uniform  quality  contains  exceeding  fif- 
teen per  centum  thereof  of  leaves  suitable  in  color,, 
fineness  of  texture,  and  size  for  wrappers  for  cigars,, 
then  the  entire  contents  of  such  bale,  box,  package,, 
or  bulk  shall  be  subject  to  the  same  duty  as  wrapper 
tobacco:*  Provided  further.  That  the  collectors 
shall  not  permit  entry  to  be  made,  except  under 
regulations  to  be  prescribed  by  the  Secretary  of  the 
Treasury,  of  any  leaf  tobacco  imported  in  any  bale,, 
box,  package,  or  in  bulk,  unless  the  invoices  cover- 
ing the  same  shall  specifiy  in  detail  the  character  of 
the  leaf  tobacco  in  such  bale,  box,  package,  or  ia 
bulk,  whether  wrapper  or  filler  tobacco,  Quebrado 
or  self-working  bales,  as  the  case  may  be:  And 
Provided  further,  That  in  the  examination  for  classi- 
fication of  any  invoice  of  imported  leaf  tobacco 
at  least  one  bale  if  less  than  ten  bales,  and  one  bale 
in  every  ten  bales  and  more,  if  deemed  necessary 
by  the  appraising  officer,  shall  be  examined  by  the 
appraiser  or  person  authorized  by  law  to  make  such 
examination,  and  for  the  purpose  of  fixing  the  classi- 

*The  bale  is  the  unit  for  the  estimate  of  percentage  of  grades, 
and  qualities  (G.  A.  2873). 


EXISTING  LAWS  AND  DECISIONS.  537 

Paragraph  Rate  of 

Law,  1894.  Duty, 

Tobacco. —  Coutinued. 

fication  and  amount  of  duty  chargeable  on  such 
invoice  of  leaf  tobacco  the  examination  often  hands 
out  of  each  examined  bale  thereof  shall  be  taken 
to  be  a  legal  examination  (G.  A.  2846). 

186  manufactured  or  unmanufactured,  of  all  descriptions, 
not  specially  enumerated  or  provided  for*(T.  D.  7777, 
Section  30,  Act  Oct.  i,  1890,  G.  A.  1736), 

40  cts.  per  lb.  and  int.  rev.  tax,  6  cts.  per  lb. 

587        plants  (T.  D.  14885) free. 

655  stems free. 

scraps,  cuttings  and  clippings,  as  unmanufactured  to- 
bacco (T.  D.  14913),  see  Section  3377  of  the  Revised 
Statutes  {^upra). 

Toilet  preparations,  see  "Preparations"  and  "Powders." 

568    Toluidine,  or  aniline  oil  (T.  D.  9487), free. 

443  "  base,  coal-tar  product  (G.  A.  1842) free. 

14  "         sulpho  acid  (T.  D.  9500,  G.  A.  1073) 25^ 

207    Tomatoes  (G.  A.  2223) 10^ 

198  "         canned  (T.  D.  6889) 30^ 

177     Tongs  and  shovels,  metal  (T.  D.  8162) 35^ 

Tonics,  see  "Preparation"  and  "Liquors." 

656  Tonquin,  tonqua  or  tonka  beans free. 

558  "         beans,  crystal  or  powder  (G,  A.  2519) free. 

Tools  and  implements  of  trade  of  persons  arriving  in  the 
United  States,  see  "Effects." 

129        "      track,  iron  or  steel ^evVo.iyif 

177        "      edge  (T.  D.  7783,  10568) 35^ 

314    Tooth  brushes  (T.  D.  8779) 35^ 

177        "       picks,  gold  or  other  metal 35^ 

§3        "  "      quill  (T.  D.  1291,  G.  A.  384) 20^ 

i8o>^     "            "      vegetable  substance  (G.  A.  April  17,  1895)..  35^ 
61         "       powders  and  pastes  (T.  D.  9068) 40^ 

Topaz,  see  "Precious  Stones." 

Tops,  wool,  see  "Wool." 
276    Torchon  lace,  linen  (G.  A.  979) 50^ 

Tortoise  shell,  see  "Shell," 

556    Touchstones  (crude  mineral) free. 

497    Tow  of  flax  or  hemp  (T.  D.  7252,9381,  7318;  G.  A.  813) free. 

497       "      waste free. 

Toweling  in  the  piece,  cotton,  other  than  cotton  damask 
(T.  D.  4035),  as  cotton  cloth. 
264    Towels,  cotton  \ 35^ 

*As  to  how  smoking  and  chewing  tobacco  shall  be  packed,  see 
Sections  3368,  3377,  3402  Revised  Statutes  {supra). 

fCotton  towels,  put  up  in  pairs,  practically  separate,  only  the 
cutting  of  the  fringe  between  the  two  being  necessary  to  make 
them  complete  towels,  classified  as  manufactures  of  cotton  (T.  D. 
8283). 

xiv 


538  U.  S.  IMPORT   DUTIES  UNDER 

Paragraph  Rate  of 

I^aw,  1894.  Duty. 

Towels —  Continued. 
264  ' '      cotton  damask 35^ 

276  "  "      embroidere  d 50^ 

277  "        linen  (G.  A.  2068) 35^ 

276  "  "        embroidered 50^ 

545    Toy  magnets  (5293) free. 

Toys: 
321        dolls   and   doll   heads,  of  any  material*  (T.  D.  4832, 

5196,   3530;    G.   A.   375,   939,    1543,    1546,    2406) 25^ 

84  \      toys  composed  of  china,  parian,  bisque,  earthen   or 

85  f  stone  ware  (G.  A.  375,  2410). 

not  decorated 30^ 

decorated 35^ 

321         "       not  composed  of  rubber,  china,  porcelain,  parian, 
bisque,  earthen  or  stone  ware,  and  not  specially 

provided  for  ■}• .' 25^ 

352  "       India  rubber,  not  vulcanized 25^ 

353  "  **  *'      vulcanized 30^ 

321         marbles,  of  any  material  (T.  D.  3264,  3821;  G.  A.  85)...  25^ 

Trace  chains,  see  "  Iron  Chains." 

*Bisque  figures  of  babies  or  children  in  various  postures, 
designed  for  use  as  household  ornaments  or  bric-a-brac  and  not 
for  the  amusement  of  children  only,  are  not  classified  as  "  dolls" 
(G.  A.  1999,  2406),  but  a  large  mechanical  doll  intended  for  use  as 
a  display  figure,  classified  as  a  "doll"  (T.  D.  9888),  dolls  and 
dresses  invoiced  at  a  single  price  classified  as  dolls  (T.  D.  569, 
3871). 

fThe  following  have  been  classified  as  "  Toys:  "  Paper  fish  and 
balloons  (T.  D.  289),  silver  rattles  for  use  of  children  (T.  D.  1346), 
glass  balls  for  Christmas  trees  (T.  D.  2147),  knives,  forks  and 
bells,  intended  as  playthings  (T.  D.  2632,  2873,  2983,  3382;  G.  A. 
2492),  miniature  stands  of  artificial  flowers  (T.  D.  3436),  toys  cov- 
ered with  sheepskin,  with  wool  on  (T.  D.  3530),  paper  costumes 
for  dolls  (T.  D.  7450),  keyed  trumpets,  cheaply  constructed, 
although  possible  for  an  artist  to  produce  thereon  the  semblance 
of  a  tune  (T,  D.  7797),  Christmas  tree  ornaments  other  than 
earthenware  (T.  D.  7853;  G.  A.  2571,  2574),  imitations  of  hand 
organs,  with  a  crank,  by  turning  which  a  variety  of  tinkling 
sounds  is  produced  (T.  D.  9298),  toy  watches  (T.  D.  9925,  G.  A. 
1650),  figures  of  monkeys,  wool  chief  value  (G.  A.  2248),  electri- 
cal toys  (G.  A.  2362),  small,  cheap  bulls-eye  lanterns  (G.  A.  2407), 
wax  angels  and  figures  for  Christmas  trees  (G.  A.  1542,  2406), 
Japanese  kites  (G.  A.  475),  garlands  and  toys  of  tinsel  wire  (G. 
A.  283.  839),  children's  tin  plates  (G.  A.  902),  magic  lanterns, 
chiefly  used  for  the  amusement  of  children  (G.  A.  705,  915),  single 
harmonicas  costing  net  one  mark  each  or  less,  and  double  harmo- 
nicas costing  net  two  marks  each  or  less  (G.  A.  1003,  T.  D.  12748,  G. 
A.  480,  T.  D.  12767),  anchor  puzzle  consisting  of  blocks  of  sand  and 
chalk  (not  being  earthenware)  (G.  A.  949),  toy  moustaches  (G.  A. 
1079,  2080),  celluloid  balls  (G.  A.  1644),  silk  stockings  for  dolls, 
(T.  D.  5967),  toy  violins  (G.  A.  729),  toy  flutes  (G.  A.  2456),  toys 
part  lace  (G.  A.  2563),  jews  harps  (G.  A.  2593),  parts  of  toys,  if 
commercially  known  as  toys  (T.  D.  14969,  G.  A.  2747),  toy  decal- 


EXISTING  LAWS  AND  DECISIONS.  539 

Paragraph  Rate  of 

Law,  1894.  Duty. 

264    Tracing  cloth,  cotton  (T.  D.  3834,  5830,  13385;   but  see 

G.  A.  2666) 35^ 

310  "        paper  (T.  D.  8810,  G.  A.  2122) 20^ 

129    Track  tools,  iron  or  steel per  lb.  i yif 

Trade  marks,   protection  of,  see  section  6,  Act  August 

28,  1894. 

Tragacanth,  gum,  see  "Drugs." 

Tranks,  see  "Gloves." 

177    Traps,  if  metal  chief  value 35^ 

Traveling  cases,  containing  toilet  articles,  &c.,  dutiable 

according  to  material  of  chief  value. 

177     Trays  and  waiters,  gold,  silver,  or  other  metal 35^ 

85  "         "  "         china,  decorated 35^ 

353         "        "  "        papier  mache 30^ 

181  "         "  "        wood,  lacquered, 25^ 

353  "         "  "        wood  pulp 2pio 

Treacle  as  molasses'  see  "  Sugars." 

Trees,  nursery  stock,  see  "  Plants." 
385  "       for  Agricultural   Department  or  U.  S.  Botanical 

Garden free. 

326>^Triangles  (T.  D.  9325),  (musical  instrument) 25^ 

354  Trimmings,  bead  and  beaded  (T.  D.  8959,  G.  A.  51) 35^ 

301               "                "         "          "        silk 50^ 

177               "           bullion  or  metal  thread  (G.  A.  393,  644) 35^ 

"  coach  and  harness,  dutiable   according  to 

material. 
276  "  cotton,  flax,  jute,  or  other  vegetable  fiber, 

or  of  which  these  substances  or  either  of 
them  or  a  mixture  of  any  of  them  is  the 
component  material  of  chief  value,  not 
not  specially  provided  for  (except  cords, 
braids,  tape,  gimps,  galloons  and  gorings, 
which  see)  (G.  A.  318,  1157,  1195,  1237,  2367, 

2901) 50^ 

Notes  to  Paragraph  321 — Continued. 

comaine  pictures  (G.   A.  2836),  small  toy  lanterns  (T.  D.  15546, 

G.  A.  2959). 

The  word  toy  is  used  in  its  ordinary  popular  sense  as  a  play- 
thing for  children,  a  thing  for  amusement,  but  of  no  real  value. 
This  is  made  further  manifest  by  its  association  (in  par,  321)  with 
dolls  and  doll  heads,  the  rule  of  ejusdem  generis  being  applica- 
ble as  a  canon  of  construction  (Paturel  vs.  Robertson,  41  Fed. 
Rep.  329)  (G.  A.  304,  2082,  2571). 

The  fact  that  a  tune  can  be  played  upon  a  toy  should  not  exclude 
the  article  from  classification  as  a  toy  (G.  A.  905). 

The  following  «<?/ classified  as  "Toys:"  Game  of  battledore 
and  shuttlecook  (T.  D.  2842),  beads  m  small  bags  (G.  A.  880), 
paint  brushes  or  hair  pencils  in  quills,  although  flimsily  con- 
structed and  designed  for  the  amusement  of  children  (G.  A. 
io53)>  brass  rings  containing  colored  glass  sets  in  imitation  of 
precious  stones  (G.  A.  971,  2572),  mechanical  figures  for  use  as  an 
advertisement  in  a  show  window  (G.  A.  304). 


540  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

I^aw,  1894.  Duty. 

Trimmings —  Continued. 

328  "  down  and  cotton  (T.  D.  6203,  G.  A.  1434) 35^ 

328  •*  feather  (T.  D.  8217,  G.  A.  31,  597) 35^ 

"  fur,  see  "Fur  Skins." 

286  "  dress,  wholly  or  in  part  of  wool,  worsted  or 

animal  hair  (T.  D.  3847;  G.  A.  2357,  2416; 

T.D.  15558) 50^ 

177  **  epaulets,  galloons,  laces,  knots,  stars,  tas- 

sels, and  wings,  of  gold,  silver  or  other 

metal  (G.  A.  393,644) ••  35^ 

354  **  jet,  commercially  known  as  such ; 35^ 

354  '*  gelatine  chief  value  (G.  A.  2164) 35^ 

'*  for  hats  and  bonnets,  see  "  Hats." 

276  "  lace,  cotton  or  linen 50^ 

177  "  metal,  chief  value  (G.  A.  1139,  1673) 35^ 

"  mixed   materials,  see   notes   to   Section  4, 

Act  of  Aug.  28,  1894. 
silk,  see  "Silk." 
"  wool,  see  specific  article  under  "Woolens." 

657     Tripoli  (polishing  powder) free. 

Troches,  see  "Preparations." 
Trophies  or  prizes,  see  "Medals." 

611     Tropoeolum  seeds  (flower)  (T.  D.  9354) free. 

177    Trowels  (T.  D.  8532) 35^ 

207    Truffles,  as  vegetables  (G.  A.  2679) 10^ 

198  * '         prepared 30^ 

326>^Trumpets 25^ 

321  "         toy  (T.  D.  7797) '. 25^ 

353    Trunks,  leather  chief  value 30^ 

181  "         wood,  chief  value 25^ 

"         containing  "samples,"  see  "Samples." 
Trusses,  according  to  material  of  chief  value  (G.  A.  1463). 

352    Tubes,  bone  or  horn 25^ 

"        earthenware  (T.  D.  9670),  see  "Earthenware." 
88         "        glass,  colored  (T.  D.  6461,  8579) 40^ 

352  * '        India  rubber 25^ 

328  "  "  "       resembling  stems  of  flowers  (G.  A. 

2177) 35^ 

133          "        or  pipes,  cast  iron per  lb.  -^-^f 

177  "        gold,  silver,  or  other  metal,  except  iron  or  steel 

(T.D.  7174) 35^ 

353  "        guttapercha .^ 30^ 

354  "        ivory *. 35^ 

130         "        steel,  for  bicycles  (G.  A.  483,  908;  T.  D.  13904) 25^ 

"  "      for  umbrellas,  see  "  Umbrellas." 

130         "        wrought  iron  or  steel  (G.  A.  483,  908,  1631;  T.  D. 

6186,  3647,  13904) 25^ 

Tuckings,  see  "  Embroideries." 


EXISTING  LAWS  AND  DECISIONS.  541 

Paragraph  Rate  of 

Law,  1894.  Duty. 

89    Tumblers  or  goblets,  glass,  cut  (T.  D.  3030,  iiooi) 40^ 

102  '*  *«        plain  glass 35^ 

326j^Tuning  hammers  and  forks 25^ 

§3    Tungsten  metal  (T.  D.  6976,  8032) 10^ 

26    Turkey  red  oil 30^ 

658  Turmeric free. 

207    Turnips 10^ 

2o6>^         "     seed  (T.  D.  6635) 10% 

660  Turpentine,  spirits  of  (T.  D.  8671) free. 

60    Turpentine  fat,  oil  of  (T.  D.  7374) 25^ 

659  "  Venice... free. 

Turquoise,  see  "Precious  Stones." 

661  Turtles free. 

2251^       "        meat  of,  canned  or  dried  (G.  A.  743,  2364) 20^ 

Tutenegue,  see  "Zinc." 

177    Tweezers,  metal 35^ 

Twilled  cottons,  as  cotton  cloth  (T.  D.  246). 
399    Twine,  all  binding  twine  manufactured  in  whole  or  in 
part  from  New  Zealand  hemp,  istle  or  Tampico 
fiber,  sisal  grass,  or  sunn,  single  ply  and  meas- 
uring not  over  600  ft.  to  lb.  (G.  A.  2580) free. 

263        *'         cotton  (if  not  cotton  thread)  (G.  A.  1607,  1844). . .  45^ 

263        "         flax*  (G.  A.  1607,  1844) 45^ 

399        "  manilla,  not  exceeding  650  ft.  to  the  lb free 

268        "  (except  binding  twine)  composed  in  whole  or  in 

part  of  New  Zealand  hemp,  istle  or  Tampico 

fiber,  manila,  sisal  grass,  or  sunnf lofo 

298    Twist,  silk 30^ 

171     Type  metal,  for  the  lead  contained  therein  (T.  D.  1559, 

8147,  9831;  G.  A.  1458) per  lb.    i^f 

171     Types,  new  (T.  D.  6435,  G.  A.  1649) 15^ 

171  "       brass  (T.  D.  1911) 15^ 

662  "      old,  and  fit  only  to  be  remanufactured free. 

XJ 

Ulsters,  wool,  worsted   or  animal   hair,  see    "Woolen 

clothing." 
43     Ultramarine  blue,  whether  dry,  in  pulp,   or  mixed  with 

water  (T.  D.  3361,  4950) per  lb.      3^ 

Umber  and  umber  earths,  see  "  Paints." 

*The  term  "linen"  embraces  manufactures  of  hemp,  as  well  as 
of  flax  (T.  D.  2572). 

f  The  difference  between  jj/«^«  and  twine  consists  in  the  former 
being  a  material  spun  for  weaving  with  little,  if  any,  twist,  while 
the  latter  is  closely  twisted  so  as  to  make, it  strong  and  fit  for 
use  in  binding  packages  of  merchandise  and  the  making  of 
seines,  nets,  &c.     (T.  D.  4948,  6029,  6054,  6467;  G.  A.  2232.  2400). 


542  U.  S.  IMPORT   DUTIES  UNDER 

Paragfraph  Rate  of 

Law,  1894.  Duty. 

Umbrellas,  parasols  and  sunshades  and  materials  for,  viz: 

360  covered  with  any  material  except  paper 45^ 

covered  with  paper,   according  to    material    of  chief 

value, 
gloria  cloth  for  umbrellas,  as  woolen  dress  goods  (G. 
A.  2137). 
302        cloth,  silk  and  cotton,  silk  chief  value  (G.  A.  74,  239)..  45^ 

86        handles  or  tips  of,  decorated  china  (G.  A.  30,  809) 40^ 

handles,  agate,  see  "Agate." 
155K     steel  tubes  for,  finished  (G.  A.  2361) 50^ 

361  sticks,  for,  if  plain  or  carved,  finished  or  unfinished 30^ 

684  sticks,  crude,  viz: — bamboo,  reeds,  and  sticks  of  part- 
ridge, hair-wood,  pimento,  orange,  myrtle,  and  other 
woods  not  otherwise  specially  provided  for,  in  the 
rough,  or  not  further  manufactured  than  cut  in 
lengths  suitable  for  sticks  for,  (T.  D.  4345,  G.  A. 
1281) free. 

155K     ribs  and  stretcher  frames,  tips,  runners,  handles,  or 

other  parts,  made  in  whole  or  chief  part  of  metal.. .   50^ 

179        reeds  for,   wrought   or   manufactured   from    reeds   or 

rattans  (G.  A.  1665.) 10^ 

Unenumerated   articles,  see   notes  to  Sections  3  and  4, 

Act  of  Aug.  28,  1894. 
United  States  products  returned. 

387  articles  the  growth,  produce,  and  manufacture  of  the 
United  States,  when  returned  after  having  been 
exported,  without  having  been  advanced  in  value 
or  improved  in  condition  by  any  process  of  manu- 
facture or  other  means ;  casks,  barrels,  carboys, 
bags  (when  imported  by  the  exporter  of  such  bags), 
and  other  vessels  of  American  manufacture  ex- 
ported filled  with  American  products,  or  exported 
empty  and  returned  filled  with  foreign  products,  in- 
cluding shooks  when  returned  as  barrels  or  boxes  ; 
also  quicksilver  flasks  or  bottles,  of  either  domestic 
or  foreign  manufacture,  which  shall  have  been 
actually  exported  from  the  United  States ;  but 
proof  of  the  identity  of  such  articles  shall  be  made, 
under  general  regulations  to  be  prescribed  by  the 
Secretary  of  the  Treasury,  and  if  any  such  articles 
are  subject  to  internal  tax  at  the  time  of  exporta- 
tion such  tax  shall  be  proved  to  have  been  paid 
before  exportation  and  not  refunded :  Provided, 
That  this  paragraph  shall  not  apply  to  any  article 
upon  which  an  allowance  of  drawback  has  been 
nlade,  the  ire-importation  of  which  is  hereby  pro- 
hibited  except  upon   payment  of  duties   equal   to 


EXISTING  LAWS  AND  DECISIONS.  543 

Paragraph  Rate  of 

lyaw,  1894.  Duty. 

United  States  products  returned. —  Continued. 

the  drawbacks  allowed  ;  or  to  any  article  manufac- 
tured in  bonded-warehouse  and  exported  under  any 
provision  of  law:  And  provided  further,  That 
when  manufactured  tobacco  which  has  been  ex- 
ported without  payment  of  internal-revenue  tax 
shall  be  re-imported  it  shall  be  retained  in  the 
custody  of  the  collector  of  customs  until  internal 
revenue  stamps  in  payment  of  the  legal  duties  shall 

be  placed  thereon* free. 

See  sections  9,  19,  and  21,  of  Act  of  August  28,  1894. 


Notes  to  Paragraph  387. 
*i.  This  paragraph  is  a  re-enactment  of  paragraph  493,  Act  Oct. 
I,  1890,  with  the  following  words  inserted  as  amendment — "but 
the  exemptions  of  bags  from  duty  shall  apply  only  to  such  domestic 
bags  as  may  be  imported  by  the  exporter  thereof."' 

2.  Actually  exported.  The  legal  notion  of  exportation  is  a 
severance  of  goods  from  the  mass  of  things  belonging  to  this 
country  with  the  intention  of  uniting  them  to  the  mass  of  things 
belonging  to  some  foreign  country.  The  chance  that  the  intention 
may  afterwards  be  changed  and  it  be  found  profitable  to  bring 
the  article  back,  does  not  affect  the  validity  of  an  exportation 
otherwise  bona  fide,  the  original  purpose,  as  well  as  act,  being  to 
seek  a  foreign  market.  Nor  would  such  exportation  be  defeated 
by  the  incident  of  "  preserving  the  idenity  "  of  the  goods  (T.  D. 
5829,  with  opinion  of  the  Attorney-General,  T.  D.  9209,  13251). 

The  sale  of  articles  abroad  does  not  destroy  the  right  of  free 
entry  (T.  D.  2800,  Article  331  of  Customs  Reg.  1892,  and  T.  D. 
14956). 

3.  Proof  of  idenity .  All  the  required  evidence  of  identity,  etc., 
must  be  produced  at  the  time  of  entry  or  prior  to  liquidation  or 
bond  given  therefor  (T.  D.  12484,  12518;  G.  A.  1432,  1845,  2475)  and 
such  evidence  must  conform  strictly  to  the  requirements  pre- 
scribed by  the  regulations  (G.  A.  241  j,  2768,  2950).  The  question 
as  to  the  sufficiency  of  Consul's  certificate  of  identification,  is  one 
for  consideration  of  the  Secretary  of  the  Treasury  and  not  for  the 
Board  of  General  Appraisers  (G.  A.  2822). 

The  redemedy  where  free  entry  is  refused  is  by  Protest  under 
Sec.  14,  Act  June  10,  1890,  and  the  protest  should  be  filed  whether 
a  bond  to  produce  evidence  of  identity  has  been  filed  or  not.  If 
the  bond  is  also  filed  it  should  be  filed  within  the  same  time 
limited  for  the  protest  (T.  D.  12484). 

The  certificate  of  exportation  required  for  free  entry,  may  be 
waived  in  cases  on  the  frontier  between  Canada  and  the  United 
States,  when  found  impracticable  to  produce  it  (T.  D.  9621,  14103). 

Certificates  of  landing  abroad  may  be  waived  in  cases  where 
the  domestic  article  does  not  exceed  a  value  of  $100  (T.  D.  81 16), 
Record  evidence  of  clearance  waived,  when  value  under  $100 
(T.  D.  5170). 

The  owner's  oath  or  bond,  therefore,  must  be  required  upon 
entry  of  domestic  manufactures  returned,  and  cannot  be  waived 
in  cases  where  entries  are  made  by  attorneys  or  agents  for  the 
owners  (T.  D.  8324). 

4.  When  the  article  returned  has  been  improved  in  condition  or 


544  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rateol 

Law,  1894.  Duty. 

United  States  products  returned — Continued. 
Notes  to  Paragraph  387 — Continued. 

adva?iced  in  value,  the  article  is  subject  to  the  same  duty  as  that 
imposed  on  foreign  similar  articles,  and  not  simply  on  the  value  of 
the  improvement  (T.  D.  4105,  7866,  14884);  for  example,  books  sent 
abroad  to  be  bound  become  subject  to  duty  on  the  full  value  of 
the  bound  books,  and  not  upon  the  cost  of  binding  alone  (T.  D. 
666). 

5.  Articles  upon  which  drvwback  of  duties  have  been  allowed: 
Articles  exported  with  benefit  of  drawback  cannot  be  re-imported 
as  coverings  of  free  goods  without  payment  of  duty  (G.  A.  2783) 
except  grain  bags  made  of  burlaps  (T.  D.  15288). 

Articles  returned  by  the  exporting  vessel  in  consequence  of 
marine  disaster,  the  duty  accrues.  The  owner  may  abandon  for 
damage  under  Sec.  23,  of  the  Act  of  June  10,  1890  (T.  D.  14190). 

6.  Coverings.  Where  articles  entitled  to  free  entry  under  these 
provisions  are  re-imported  as  coverings  for  merchandise,  the  value 
of  such  coverings  become  an  element  in  determining  the  rate  of 
duty  chargeable  upon  the  contents  where  such  rate  is  dependent 
upon  value  (see  Sec.  19,  of  the  Act  of  June  10,  1890)  but  no  duty  is 
to  be  assessed  upon  such  coverings  (T.  D.  13025;  G.  A.  1814, 
2558). 

7.  Domestic  productions  transported  through  Canada  by  Amer- 
ican vehicles  or  vessels  (by  land  or  sea)  are  exempt  from  duty 
upon  re-entry  into  the  United  States;  if  conveyed  partly  or  en- 
tirely by  Canadian  vessels,  the  goods  must  be  entered  and  proof 
oi  domestic  origin  must  be  furnished  (T.  D.  7069), 

8.  Domestic  goods  exported  and  returned  must  be  examined 
and  appraised  like  all  other  imported  merchandise  (T.  D.  1477). 

9.  Bags.  All  bags  for  grain  made  of  burlaps,  whether  made  in 
this  country  or  abroad,  are  exempt  from  duty  on  importation  or 
re-importation  (T.  D.  15288). 

Where  domestic  and  foreign  bags  (other  than  bags  made  of 
burlaps)  are  imported  together  and  so  indiscriminately  mingled  as 
not  to  be  easily  separated,  duty  will  be  assessed  upon  the  entirety 
of  the  importation  (T.  D.  10098,  14912;  G.  A.  2448,  2610,  2613,  2623). 

Grain  bags  of  American  or  foreign  manufacture  may  be  con- 
sidered part  of  a  vessel's  equipment  if  retained  on  board  or  landed 
temporarily  under  permit  (T.  D.  1749,  2992). 

For  rules  for  examination  of  Bags,  see  T.  D.  14912. 

Domestic  packages  exported  filled  with  foreign  dyewoods, ground 
or  prepared  in  this  country  are  entitled  to  free  entry,  if  found  to  be 
of  American  manufacture  ([T.  D.  8826).  American  packages 
exported  filled  with ybr^z^w  products,  dutiable  upon  return  (T.  D. 
3511)-  -    r 

Cutting  over,  resewing  and  remarking  second-hand  sacks 
and  bags  of  foreign  material,  constitutes  them  manufactures  of  the 
United  States,  and  entitled  to  free  entry,  provided  no  drawback 
was  allowed  on  the  raw  material  (T.  D.  4153,  G.  A.  1217,  1748; 
2783  April  II,  1895,)  but  those  renovated  and  mended  not  entitled 
to  free  entry  (T.  D.  15619). 

In  the  case  of  re-imported  bags,  the  Collector  at  port  of 
entry  will  apply  to  the  Collector  at  port  of  exportation,  for  a  cer- 
tificate covering  the  quantity  which  has  arrived  (T.  D.  10221). 

10.  Examples  of  articles  admitted  free.  Domestic  wood  or 
metal  beams  or  spools  after  being  filled  abroad  with  yarns  or 
printed  warps  (T.  D.  7889).     Boiler  which  had  exploded  abroad 


EXISTING  LAWS  AND  DECISIONS.  546 

Paragraph  Rate  of 

I^aw,  i8y4..  Duty. 

United  States  products  returned. —  Continued. 

§19  articles  (re-imported)  once  exported  of  the  growth, 
product,  or  manufacture  of  the  United  States,  upon 
which  no  internal  tax  has  been  assessed  or  paid,  or 
upon  which  such  tax  has  been  paid  and  refunded 
by  allowance  or  drawback,  there  shall  be  levied, 
collected,  and  paid  a  duty  equal  to  the  tax  imposed 
by  the  internal  revenue  laws  upon  such  articles,  ex- 
cept articles  manufactured  in  bonded  warehouses 
and  exported  pursuant  to  law,  which  shall  be  subject 
to  the  same  rate  of  duty  as  if  originally  imported* 
(see  sec.  47,  Act  Oct.  i,  1890,  and  Sec.  48,  Act  Aug. 
28,  1894,  supra.) 

373  cattle,  horses,  sheep,  or  other  domestic  animals  which 
have  strayed  across  the  boundary  line  into  any  foreign 
country,  or  have  been  or  may  be  driven  across  such 
boundary  line  by  the  owner  for  pasturage  purposes, 
together  with  their  increase  (Reg.  in  T.  D.  12260, 
15534,  15574,  15590;  G.  A.  2958,  April  I,  1895) free. 

Notes  to  Paragraph  387 — Continued. 
(T.  D.  1 1253).  Rails  used  in  Canada  (T.  D.  1128?).  Car-wheels 
used  in  Mexico  (G.  A.  2462).  Railway  cars  leased  to  a  Canadian 
Company  (T.  D.  11639),  also  those  passing  across  the  frontier  in 
regular  traffic  (T.  D.  9549.)  Refined  sugar  exported  with  draw- 
back, if  entered  for  warehouse  and  immediate  exportation  (T.  D. 
11435).  American  paintings  (T.  D.  13519).  Animals  taken  abroad 
and  ^^ increased  in  value^'  by  natural  growth  (T.  D.  13922,  15003). 
Articles  taken  from  the  U.  S.  by  theft  and  brought  back  (T.  D. 
14033).     Dredge  repaired  but  not  advanced  in  value  (G.  A.  2853). 

11.  Articles  denied  free  entry.  Domestic  dry  goods  calendered 
abroad  (T.  D.  5046)  or  made  into  a  dress  (T.  D.  14468).  Paper 
printed  upon  abroad  (T.  D.  3065,  10970).  Articles  carried  to 
foreign  territory  to  stock  a  store  and  brought  back  in  broken  lots, 
unless  identified  (T.  D.  10972).  Scraps  or  clippings  of  German 
silver  from  sheets  exported  for  the  manufacture  of  spoons,  etc., 
(T.  D.  1 1758).  Goods  taken  abroad  in  passengers'  baggage  and 
dyed  and  finished  (T.  D.  13094).  American  turquoise  sent  abroad 
to  be  cut  (T.  D.  14884). 

12.  Wooden  orange  boxes  entirely  of  American  manufacture, 
exported  in  the  form  of  shooks  and  re-imported  filled  with  oranges 
and  lemons,  are  free  under  this  paragraph,  but  if  partly  of  Ameri- 
can shooks  and  partly  of  foreign  material  are  dutiable  under 
paragraph  216  (T.  D.  15563,  April  5,  1895). 

13.  ^^Box  shooks  "  mean  all  the  parts  of  a  box  ready  to  be  put 
together.  If  any  part  of  a  box  returned  is  of  foreign  manufacture 
the  entire  box  is  dutiable  (T.  D.  11797;  G.  A.  900,  901). 

14.  Whiskey  in  bottles  re-imported  is  free,  and  Section  19  of  the 
Act  of  Aug.  28,  1894,  does  not  apply,  as  no  other  than  tax  paid 
whiskey  can  be  legally  bottled  in  the  United  States  (T.  D.  13460). 

For  Regulations,  see  Customs  Reg.  1892,  Art.  331,  etc.,  and  T. 
D.  14012,  14023,  14286,  14653,  14956,  15063. 
Notes  to  Section  19. 
*i.  American  whiskey  must  have  been  exported  in  good  faith, 


546  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  ol 

I^aw,  1894.  Duty. 

United  States. 
412        books,  engravings,  photographs,  etchings,  bound   or 
unbound,  maps,  and  charts,  imported  by  authority  or 
for  the  use  of  the  United  States  and  Library  of  Con- 
gress (G.  A.  2170,  T.  D.  14587) free. 

Notes  to  Section  \<^— Continued. 
with  no  intention  of  returning  the  same,  to  be  entitled  to  entry 
under  this  paragraph,  otherwise  it  must  be  delivered  to  the   Col- 
lector of  internal  revenue  for  assessment  of  tax  (T.  D.  9649,  9796, 
13251,  12165),  see  note  2,  page  543. 

2.  If  spirits  are  a  second  time  exported,  they  cannot  be  entitled 
to  drawback  of  the  tax  paid  on  re-importation,  such  tax  being  a 
customs  duty  and  the  goods  having  passed  out  of  the  custody  of 
the  Government  (T.  D.  9801),  and  it  will  not  be  entitled  to  entry 
under  this  paragraph  upon  a  second  re-importation  (T.  D.  8094). 
Spirits  must  be  returned  in  original  packages  (T.  D.  5575,  7571, 
8250). 

3.  Returned  domestic  goods  which  are  liable  to  duty  equal  to 
the  internal  revenue  tax  are  entitled  to  warehouse  privileges, 
provided,  the  original  exportation  was  made  in  good  faith  (T.  D. 
7435,  7477,  i4995). 

4.  The  dutiable  quantity  of  re-imported  spirits  must  be  ascer- 
tained in  the  same  manner  as  the  taxable  quantity  of  spirits  with- 
drawn from  a  distillery  warehouse  (T.  D.  6838,  6856,  6885,  12407, 
14888)  and  rate  of  duty  shall  be  equal  to  the  tax  in  force  at  the 
time  of  importation  for  consumption  or  withdrawal  (T.  D.  5198;  G. 
A.  2816;  T.  D.  15294,  15567).  Duty  accrues  on  quantity  entering 
warehouse  and  not  on  quantity  disclosed  on  withdrawal  (T.  D. 
14672,  15267,  15445). 

5.  Internal  revenue  regulations  are  not  applicable  to  returned 
domestic  whiskey,  and  when  placed  in  a  bonded  warehouse  is 
treated  the  same  as  other  dutiable  merchandise  (T.  D.  7867,  14277). 

6.  Re-imported  merchandise  to  be  treated  in  all  respects  like  an 
original  importation  (T.  D.  14995)  and  the  bonded  period  com- 
mences anew  with  such  re-importation.  The  dutiable  quantity  or 
value  must  be  freshly  ascertained  for  assessment  of  duty  (T.  D. 
15089,  15267). 

7.  Domestic  whiskey  bottled  abroad  dutiable  as  foreign  whiskey 
(T.  D.  15053)  but  whiskey  in  same  bottle  as  when  exported  is 
entitled  to  free  entry  under  paragraph  387.  Only  tax  paid  v^\\\<s,V.^y 
can  be  legally  bottled  in  the  United  States  (T.  D.  13460). 

8.  Articles  returned  by  the  exporting  vessel  in  consequence  of 
marine  disaster,  the  duty  accrues.  The  owner  may  abandon  for 
damage  under  Section  23  of  the  Act  of  June  10,  1890  (T.  D.  14190). 

9.  Tobacco  re-imported  cannot  be  removed  from  custody  of 
Customs  officers  without  payment  of  tax  as  prescribed  in  para- 
graph 387,  of  the  Act  of  Aug.  28,  1894,  (T.  D.  14087). 

10.  Domestic  cigars  and  tobacco  returned  should  be  stamped 
with  customs  stamps^  and  the  stamps  have  written  upon  them 
"  American  goods  re-imported  "  (T.  D.  5055,  5338),  see  paragraph 
387,  page  542. 

11.  For  Regulations  see  Customs  Reg.  1892,  Article  334,  336, 
and  T.  D.  14653,  14983,  15063. 


EXISTING  LAWS  AND  DECISIONS.  547 

Paragraph  Rate  of 

I^aw,  1894.  Duty. 

United  States-  Continued. 

385        articles  imported  by  the  United  States free. 

U.  S.  mail,  importations  through  the  mail  of  articles 
not  named  in  free  list,  are  dutiable  except  as  pro- 
vided in  sections  17,  18  and  19,  Act  of  March  3,  1879 
{supra). 
Upholstery  cloth,  cotton,  as  cotton  cloth  (G.  A.  2238). 

663     Uranate  of  soda  (T.  D.  4293) free. 

663     Uranium,  oxide  of,  and  salts  of free. 

663  "         yellow,  or  uranium  oxyd  natron  (T.  D.  4293)..  .free. 
Utensils  for  societies,  see  "Societies." 

664  Vaccine  virus free. 

Valentines,  according  to  material. 

568     Valerian  oil free. 

363     Valerianic  acid  (T.  D.  6353) free. 

17  "         ether  (T.  D.  9205,  G.  A.  1939) per  lb.  $2.00 

665  Valonia  (species  of  acorn  used  by  tanners) free. 

342     Vamps,  or  uppers  for  shoes,  leather 20^ 

48    Vandyke  brown  (T.  D.  9090) 25^ 

470    Vanilla  plants  or  beans free. 

7  "        beans  in  alcohol  (T.  D.  6481) $2  per  gall,  and  50^ 

60  **  "      oil  of 25^ 

60    Vanilline  (T.  D.  6256) 25^ 

44     Varnishes  spirit,  on  alcohol  therein  (T.   D.  3484,  G.  A. 

1504) I1.32  per  gall,  and  25^ 

44  "  including  so-called  gold  size  or  Japan  (T.  D. 

3654,  7131  7598,  7952,  7977,  8287,  9223) 25^ 

"  shellac  (T.  D.  5300,  G.  A.  1504)  as  spirit  varnish 

above. 
"  lacquer  (T.  D.  6901)  as  spirit  varnish  above. 

§3    Varnolette  (T.  D.  10088) 20^ 

105     Vases,  alabaster 45^ 

"       of  earthy  substances,  see  '*  Earthenware." 

177         "       brass,  bronze  or  other  metal  (T.  D.  4061). 35^ 

89         "       glass,  cut,  decorated,  &c 40^ 

102  '•  "        plain / 35^ 

**       if  works  of  art,  see  "Art." 

"       or  parts  thereof,  of  platinum,  see  "  Platinum." 

§3    Veal  (T.  D.  13409) 10^ 

Vegetable  fibers  (drug)  see  "Drugs." 

§3  "  "      dyed  (G.  A.  1023,  1252,  2980). 20^ 

277  "  "       (except  cotton)  man'f's  of,  or  of  which 

vegetable   fiber  (except   cotton)    is    the    component 
material    of  chief  value,  not  specially   provided   for 

(G.  A.  1022,  1037,  1054,  1062,  1126,  1127  1510,  1614) 35^ 

(articles  composed  wholly  or  partly  of  vegetable  fiber 
(except  cotton)  if  not  found  in  this  "Schedule" 
under  their  specific  names  are  classified  under  this 
general  provision.) 


548  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

Law,  1894.  Duty. 

Vegetable  ivory,  see  "Ivory." 

60  "  oils,  not  otherwise  provided  for 25^ 

558  **  substances,  crude  or  unmanuf'd,  not  other- 

wise  specially   provided   for  (G.   A.    2014, 

2427,  2461,  2481) free. 

497  "  substances,  fibrous,  unmanufd,  or  undressed, 

not  speciatly  provided  for  (T.  D.  7268,  G. 

A.  1675,  2513,  2839) free. 

577  "  substances  for  paper  stock free. 

668  "  wax  (T.  D.  7426) free. 

386  **  substances  and  vegetables  used  in  dyeing  or 
tanning,  in  a  crude  state,  not  specially  pro- 
vided for free. 

Vegetables: 
198        desiccated,  except  beans  and  pease  (T.  D.  8274,  G.  A. 

1600) 30^ 

198        in  salt  or  brine  (T.  D.  10597,  G.  A.  302,  1080,  2801,  2833)  30^ 
207        edible,  in  their  natural  state,  not  specially  provided 

for  (G.  A.  2223) 10^ 

not  edible,  (drugs),  see  "Drugs." 
198        prepared  or  preserved  (except  pease),  in  tins,  jars,  bot- 
tles, or  otherwise  (T.  D.  8274,  9024,  9188;  G.  A.  1600).  30^ 
other,  see  specific  article. 
Vehicles  of  immigrants,  see  "Animals." 
276    Veiling,  flax,  jute,  cotton  or  vegetable  fiber  chief  value.  50^ 

301  "        silk  or  silk  chief  value 50^ 

286  "        wool 50^ 

301     Veils,  silk  or  silk  chief  value  (G.  A.  1056,  2969). 50^ 

301  "        in  the  piece,  siik  or  silk  chief  value  (G.  A.  2086, 

2436,  2967,  2969) 50^ 

"        woolen,  as  clothing,  which  see  under  "Woolens" 
(G.  A.  603,  2084). 

579    Vellum free. 

264  "        cloth,  cotton  (T.  D.  3834) 35^ 

177     Velocipedes,  if  metal  chief  value 355^ 

"  if  effects,  see  "Effects." 

299     Velvets,  silk  or  silk  chief  value, 

I1.50  per  lb.  but  not  less  than  50^ 
"        other  material,  see  "  Plushes." 
Velveteens  and  velours,  see  "  Plushes." 
Veneers  of  wood,  see  "Woods." 

48    Venetian  red  (T.  D.  9090,  G.  A.  629) 25^ 

659    Venice  turpentine free. 

§3     Venison,  in  carcass  (T.  D.  2325,  7202,  see  "  Meats  ") \o% 

58    Veratrine  (G.  A.  1566). .  .50  cts.  per  lb.,  but  not  less  than  25^ 

666    Verdigris,  or  subacetate  of  copper  (G.  A.  2341) free. 

60  "  distilled  or  acetate  of  copper  (T.  D.  8593) 25^ 


EXISTING  LAWS  AND  DECISIONS.  549 

Paragraph  Rate  ot 

I,aw,  1894.  Duty. 

192     Vermicelli,  macaroni,  and  all  similar  preparations  (T. 

D.  9388,  8819) 2oi 

Vermilion  red,  see  "Paints." 
Vermuth,  see  "Liquors." 
134    Vessels,  cast  iron,  not  specially  provided  for  (see  "Hol- 
low ware") per  lb.    ^^^ 

"        iron,  if  coated  or  enameled,  see  "  Hollow  ware." 
"        glass,  see  "Glass  manufactures." 
Vessels  and  Equipments,  viz: 

for  drawback  or  rebate  of  duties  on  materials  used  in 
the  construction,  equipment,  repair,  or  as  supplies 
to  vessels,  see  "  Index,"  title  "  Drawback.'" 

old  metal  and  copper,  stripped  from  a  foreign  ves- 
sel in  a  foreign  port,  free,  (Paragraph  452). 

foreign,  condemned  and  dismantled  in  a  port  of  the 
U.  S.,  see  "Wrecked  goods." 

old  metal  stripped  from,  when  undergoing  necessary 
repairs  in  U.  S.,  not  dutiable  (T.  D.  538  and  4135). 

imported  in  parts  and  put  together,  dutiable  and  can- 
not be  documented  (T.  D.  5444). 

anchor  of  vessel  lost  in  adjacent  foreign  port,  recovered 
and  restored  to  vessel  while  in  American  port,  free 
(G.  A.  1973). 

repairs  and  equipments  in  foreign  port,  to  American 
vessels  engaged  in  northern,  north-eastern  and 
north-western  frontier  trade,  see  Sections  3114,  3115 
of  Revised  Statutes  {supra). 

repairs  and  equipments  necessary  to  vessels  not  en- 
gaged as  above,  not  dutiable  (T.  D.  3379,  4154). 

repairs,  articles  imported  for  repairs  to  foreign  vessels, 
are  dutiable  (T.  D.  534,  657,  1407,  9135,  9568,  11629, 
11893;  G.  A.579). 

pleasure  yachts,  brought  in  other  vessels,  for  racing 
purposes,  not  dutiable  (T.  D.  4960). 

usual  or  proper  equipment  of  a  vessel  is  not  liable  to 
duty  (Reg.  1892,  article  367). 

sea  stores,  when  dutiable,  see  Sees.  2796,  3111-3113, 
Revised  Statutes  {supra). 

merchandise  and  equipments  from  wrecked  vessels, 
see  "Wrecks." 

yacht  or  vessel  arriving  in  the  ordinary  course  of  navi- 
gation is  not  dutiable  (in  re  Fassett,  142  U.  S.  479), 
but  small  crafts  imported  on  board  another  vessel 
are  dutiable  (T.  D.  14095,  14975,  see  also  4860). 

vessels  brought  into  the  United  States  for  purpose  of 
being  broken  up,  the  materials  are  dutiable  (T.  D. 
4298,  14975)- 


550  U.  S.  IMPORT  DUTIES   UNDER 

Paragnraph  .  Rate  of 

Law,  1894.  Duty. 

Vessels  and  Equipments,  viz. —  Continued. 

wrought  iron  for,  and  forgings  of  iron  or  steel  for,  see 
"Iron  or  Steel." 

importation  not  allowed  in  undocumented  vessels  (T. 
D.  1113). 

anchors  and  chain  cables  imported  and  sent  abroad 
for  repairs,  are  dutiable  on  return,  unless  they  con- 
stitute part  of  equipment  of  the  importing  vessel 
(Reg.  1892,  article  911). 

importations  in  vessels  of  less  than  30  tons,  restricted, 
see  Section  3095,  Revised  Statutes  {sup7'a)  and  T.  D. 
2094. 

where  articles  for  repair  of  foreign  vessels  in  ports  of 
the  United  States  are  brought  in  by  some  other  ves- 
sel they  constitute  an  importation,  and  the  applica- 
tion of  the  article  to  the  repair  constitutes  a  con- 
sumption of  the  article  and  it  becomes  dutiable.  But 
where  such  articles  are  brought  in  on  the  same 
vessel  to  which  they  are  to  be  bona  fide  appropriated, 
they  do  not  constitute  importations  and  are  not 
dutiable  (T.  D.  657,  1407,  9962,  11629,  11659,  11893;  G. 

A.  579). 
Vestings,  dutiable  according  to  material. 

**  cotton,  as  cotton  cloth  (G.  A.  1669). 

Vests,  see  "  Clothing." 

14    Vesuvian  (T.  D.  616),  coal  tar  color 25^ 

Vials,  see  "Bottles." 

Vichy  salts  (T.  D.  2021),  see  "Mineral  Water  Salts." 

59  "     lozenges  (T.  D.  1646) 25^ 

236    Vinegar*  (G.  A.  2503) per  gall.  7^<? 

I  "        concentrated,  as  acid  acetic. 20^ 

I  "        essence  of  (T.  D.  3964,  4378),  as  acetic  acid 20^ 

§3  "        rasbperry  (G.  A.  1616) 20^ 

236  "        tarragon  (T.  D.  8176) per  gall.  7^0^ 

Vinegars,  medicinal  and  toilet,  see  "Preparations." 
Vines,  all  kinds,  see  "  Plants." 

14    Violet,  coal  tar  color  (T.  D.  1081,  G.  A.  1391) 25^ 

326^  Violin  bows 25^ 

504         "  "     hair  for  (G.  A.  737,  2867) free. 

§3         "  "     rosin  for  (G.  A.  April  30,  1895) 20^ 

326^^      "       strings,  cat  gut  chief  value  (G.  A.  1655,  2463) 25^ 

431         "  "       gut  cord  (G.  A.  311,  2828) free- 

326^      " "       any  other  material 25^ 

*The  standard  for  vinegar  shall  be  taken  to  be  that  strength 
which  requires  thirty-five  grains  of  bicarbonate  of  potash  to 
neutralize  one  ounce  troy  of  vinegar,  paragraph  236. 

Vinegar  of  less  than  the  standard  strength  is  subject  to  duty  as 
if  of  the  standard  strength.  Above  the  standard,  additional 
duties  to  be  levied  in  proportion  to  such  strength  (T.  D.  2988,  G. 
A.  1580).     Mode  of  testing,  see  T.  D.  3136. 


EXISTING  LAWS  AND  DECISIONS.  551 

Paragraph  Rate  of 

Law,  1894.  Duty. 

326>^  Violins,  or  parts  of 25^ 

321         "       if  toys  (G.  A.  729) 25^ 

326>^      "       cases  for 25^ 

664    Virus,  vaccine free. 

177     Vises,  iron,  steel  or  other  metal 35^ 

Vitriol,  oil  of,  see  "  Sulphuric  Acid." 

405  "       blue,  or  sulphate  of  copper free. 

455  "       green  (sulphate  of  iron  or  copperas) free. 

60  "       white,  or  sulphate  of  zinc 25^ 

264    Wadding,  cotton 35^ 

313  "  paper .* 20^ 

331     Wads,  gun,  all  descriptions 10^ 

§3    Wafers  or  crackers,  edible  (G.  A.  2989) 205^ 

667  "       unmedicated,  not  edible  (G.  A,  387) free. 

667  "  "  coverings  for  pills  (T.  D.  6004) free. 

59  "       medicated 25^ 

667  "       for  fish  food  (G.  A.  387) free. 

Wagon  blocks,  see  "Blocks,"  under  title  "Woods." 

181  "        boxes,  wood 25^ 

"        tongues  (T.  D.  2570),  see  "Woods." 
Wagons,  according  to  material  of  chief  value. 

"         belonging  to  immigrants,  see  "Animals." 
Waiters,  see  "Trays." 
Walnut,  see  "Woods." 

222    Walnuts,  all  kinds  not  shelled  (T.  D.  6512) per  lb.      if 

112.  "  "       "       shelled per  lb.      4^ 

222  "         insaltand  water,  not  shelled  (T.  D.  6290). per  lb.      if 

Warps  or  warp  yarn,  cotton,  see  "Cotton  Thread." 

298  "       spun  silk  (T,  D.  6109,  G.  A.  2153) 30^ 

43    Wash  blue,  containing  ultramarine per  lb.      3^ 

14        "  "  "  no  ultramarine   as   coal-tar  color 

(G.  A.  1346,  1565) 25^ 

148    Washers,  wrought  iron  or  steel 255^ 

61  Washes,  cosmetics  or  dentifrice,  non-alcoholic 40^ 

67    Washing  crystals,  as  sal  soda  (G.  A.  1214) per  lb.    yif 

86     Wash  tubs,  porcelain  (T.  D.  7022) 30^ 

86  "         "  "  decorated 405^ 

83  "        "      common  stoneware  (G.  A.  1888) 20^ 

362  Waste,  not  specially  provided  for  (T.  D.  9886,  G.  A.  1728).   10^ 

458  "  cotton  (G.  A.  1638) free. 

497  "  flax  (T.  D.  4464,  5365,  9631;  G.  A.  813,  2020,  2099). free. 

"  fur,  see  "Fur  waste." 

497  "  hemp  (T.  D.  9381) free. 

497  "  jute  (T.  D.  1836,  G.  A.  2020) free. 

577  "  for  paper  stock free. 

513  "  India  rubber  (T.  D.  6067,  G.  A.  97,  1636) free. 


552 


U.  S.  IMPORT  DUTIES  UNDER 


Paragraph 
I,aw,  1894. 


Rate  01 
Duty. 


Waste —  Continued. 

362  **       photographer's  silver  (T;  D.  6058) 10^ 

617  "       silk  (T.  D.  3752) free. 

§3  "       starch  (T.  D.  6949) 20^ 

556  ' '       soapstone  (T.  D.  6559) free. 

497  "       tow  (T.  D,  4464,  5365,  9631;  G.  A.  813,  2020,  2099). free, 

**       wool,  see  "  Wool." 
173    Watches,  or  parts  of  watches,  whether  separately  packed 
or  otherwise*  (T.  D.  291,  9122,  6851;  G.  A. 

531) 25^ 

**         set  in  handles  of  canes  or  whips  (T.  D.  9061, 
9246),  according  to  material  of  chief  value. 

321  "         toy  (T.  D.  9925,  G.  A.  1650) 25^ 

336    Watch  chains  (G.  A.  384,  1309,  1450) 35^ 

173  "       crystals  (T.  D.  5943) 25^ 

173  "       dials  (T.  D.  2807) 25$^ 

177  "  "      ornaments,  metal  (G.  A.  486) 35^ 

467  "      jewels  to  be  used  in  the  manufacture  of  watches 

(G.  A,  2432;  T.  D.  15350) free. 

336  "       keys,  if  jewelry,  real  or  mock  (T.  D.  5103) 35^ 

177  **  **      not  jewelry,  metal  (T.  D.  1460,  looio,  G.  A. 

543) 35^ 

"       stands,  according  to  material  of  chief  value. 
"       wire,  see  "Wire." 

489     Watermelons  (G.  A.  mo) free. 

218  '*  prepared  or  preserved  in  soy  or  syrup  (G. 

A.  1628) 30^ 

Water  colors,  see  "  Paints." 
273  "      proof  cloth,   not    specially    provided   for  (T.   D. 

4192,  G.  A.  1 138,  1286,  1344,  1367,  1948,  1986). 

valued  at  25,^  or  less  per  sq.  yd 255^ 

valued  above  25^  per  sq.  yd 40^ 

401  '*      and  land  fowls,  dead  or  alive,  except  poulry  (G. 

A.  1916.) free. 

401  "      fowls,  wild  ducks  (G.  A.  412) free. 

59    Waters,  cherry  laurel  (T.  D.  9931) 25$^ 

**        medicinal,  see  "Preparations." 
"        mineral,  see  "Mineral  Waters." 

59  "        orange  and  orange  flower  (G.  A.  102) 2551^ 

59  "        rose  (T.  D.  9931,  5945,  G.  A.  1042) 255^ 

"        toilet,  see  "  Preparations." 

555  "        soda,  and  all  similar  waters free, 

351  Wax,  all  manufactures  of,  or  of  which  wax  is  component 
material  of  chief  value,  not  specially  pro- 
vided for  (T.  D.  6945,  9009),  (see  notes  to  Section 

4,  Act  of  Aug.  28,  1894) 25J^ 

(articles    composed   wholly  or   partly  of  wax    if 

♦For  protection  of  trade  mark,  see  Section  6,  Act  of  Aug.  28,. 
1894. 


EXISTING  LAWS  AND  DECISIONS. 


553 


Paragraph 
I^aw,  1894. 


Rate  of 
Duty. 


668 

397 
353 

397 


668 
668 
668 

§3 
351 
351 
668 


263 

263 
300 

352 

286 
272 
129 


558 


352 


Wax —  Continued. 

not  found  in  this  "Schedule"  under  their 
specific  names  are  classified  under  this  gen- 
eral provision.) 

bay  or  myrtle  (vegetable  wax),  (T.  D.  7426) free. 

bees free. 

busts,  with  human  hair,  if  hair  chief  value  (T.  D. 

6659) 30^ 

Chinese  (T.  D.  2225) free. 

figures,  dressed,  dutiable  according  to  material  of 
chief  value. 

fish  (T.  D.  6263) 20^ 

flowers,  see  "Artificial  Flowers." 

fossil  (T.  D.  2703,  6258) free. 

Japanese  (T.  D.  2225.) free. 

mineral  (T.  D.  6258) free. 

sealing 20^ 

shoemakers' 25^ 

tapers  and  candles  (G.  A.  1205) 25^ 

vegetable  (T.  D.  7426) free. 

Wearing  apparel,  see  "Clothing"  and  "  Eff"ects,"  and 

Section  2800  Revised  Statutes  {supra). 
Webbing,  cotton,  elastic  or  non-elastic  (T.  D.  7333,  G. 

A.  1691,  2150,  2449)* 45^ 

"  flax  or  other  vegetable  fiber  (G.  A.  1000) 45^ 

"  silk,  or  silk  chief  value,  elastic  or  non-elastic 

(G.  A.  258,  1223,  1745) 45^ 

"  silk  and  rubber,  if  rubber  chief  value  (see  G. 

A.  1223) 25^ 

"  wool  or  worsted  (T.  D.  8255,  G.  A.  2796) 50^ 

Webs,  flax 40^ 

Wedges,  iron  or  steel  (T.  D.  6392) per  lb.  ly^f 

Wedge-wood  ware,  see  "Earthenware." 
Weeds,  (drugs),  see  "Drugs." 

"  sea  weeds,  and  vegetable  substances,  crude  or 
unmanufactured,  not  otherwise  specially  pro- 
vided for • free. 

"  all  manufactures  of,  or  of  which  weeds  are  com- 
ponent material  of  chief  value,  not  specially 
provided  for  (see  notes  to  Section  4,  Act  of 

Aug.  28,  1894)  (T.  D.4635) 25^ 

Weight,  duty  to  be  paid  on  actual  weight  at  time  of  with- 
drawal (section  50,  Act  of  October  i,  1890)  (T.  D.  15210). 


*Webbing  composed  of  cotton  and  rubber  is  classified  under 
paragraph  263,  whether  cotton  or  rubber  is  chief  value  (G.  A. 
1223,  1691). 


XV 


554  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

Law,  1894.  Duty. 

Weights,   paper,  according  to   material   of  chief  value 

(G.  A.  1332,  1502,  2406). 
177  **  and  balances,  brass,  iron  or  other  metal  (T. 

D.  6226,  G.  A.  1515) 35^ 

386    Weld  (dye)  crude free. 

671     Whalebone,  unmanufactured free. 

352  "  manufactures  of,  or  of  which  whalebone  is 

component  material  of  chief  value,  not 
specially  provided  for  (see  notes  to  Sec- 
tiiDn  4,  Act  of  Aug.  28,  1894)  (G.  A.  1353)-  •  25^ 
(articles  composed  wholly  or  partly  of 
whalebone,  if  not  found  in  this 
"Schedule"  under  their  specific  names 
are  classified  under  this  general  pro- 
vision.) 
"  materials   for  hats,  bonnets   or  hoods,  see 

"  Hats." 

34    Whale-oil,  of  foreign  fisheries 25% 

568  "  of  American  fisheries free. 

Wharf  timber,  see  timber  under  title  "Woods." 

190    Wheat  and  wheat  flour  (T.  D.  6156;  G.  A.  2974) 20^ 

Wheel  hubs,  see  hubs  under  title  "Woods." 
Wheels,  iron  or  steel,  see  "  Iron  or  Steel." 

S08    Whet  stones  and  hones,  (T.  D.  8786) free. 

"  "       emery,  see  "  Emery." 

Whip-gut,  see  "  Cat-gut." 

353  Whips,  of  partially  tanned  skins  (T.  D.  6257) 30^ 

684  "       bamboo,  reeds,  and  sticks  for,  in  the  rough  or  not 

further   manufactured  than   cut  into  suitable 

lengths  (T.  D.  4345;  G.  A.  1281,  1665) free. 

179  "       reeds  for,  wrought  or  manufactured  from  rattan 

or  reeds  (G.  A.  1665.) 10^ 

177  "       with  metal  whistle,  if  metal  chief  value 35^ 

"       according  to  material  of  chief  value. 
181  "       rattans  for,  polished  and  varnished  (G.  A.  1499. .  25^ 

181  "       malacca  for,  polished  and  varnished  (G.  A.  1702).  25^ 

181  "       bamboo  for,  finished  (G.  A.  978) 25^ 

Whiskey,  see  "Liquors." 

Whist-markers,  according  to  material  of  chief  value. 
Whistles,  dog,  police  and  drivers'  according  to  material 
of  chief  value  (T.  D.  2985,  G.  A.  2406). 

321  "  if  toys 25^ 

loi     White  enamel,  fusible  (G.  A.  2317,  2319,  2537) 25^ 

52  "      lead,  dry,  or  in  pulp,  or  ground  or  mixed  with  oil 

(T.  D.  7059,  10069) per  lb.  i>^^ 

160         "      metal,  in  leaf  (T.  D  .8479) 4^^ 

"      paint,  see  "  Paints." 
60         "      vitriol  or  sulphate  of  zinc 25^ 


EXISTING  LAWS  AND  DECISIONS.  555 

Paragraph  Rate  of 

I,aw,  1894.  Duty. 

46    Whiting  and  Paris  white,  dry  (T.  D.  5374) per  lb.  %^ 

46           '*          "         "          "       ground  in  oil per  lb.  yif 

263  Wicking,   lamp   or  candle,   cotton   or  vegetable   fiber, 

woven,  braided  or  twisted 45^ 

353     Wigs,  human  hair  (T.  D.  1366,  1539) 2P'fo 

401     Wild  ducks  (G.  A.  412) free. 

179    Willow,  or  osier,  manufactures  of 25^ 

181          "                  "      chairs  (T.  D.  9536) 25^ 

179  "                  **      prepared  for  basket  maker's  use  (T.  D, 

3199) 20^ 

"  "      materials    for    hats     or    bonnets,    see 

"Hats." 

683    Willows,  peeled  (T.  D.  6370,  G.  A.  578) free. 

683  ''         split  (G.  A.  2375) free. 

Window  curtains,  see  "  Curtains." 

177  '*        frames,  metal  (T.  D.  9952) 35^ 

"        glass,  see  "Glass." 
Windows,  glass,  painted  for  churches,  see  "Art." 
102  "  stained   or  painted   glass   windows   or  parts 

thereof 35^ 

74    Wine  lees,  or  lees  crystals  (T.  D.  2489) 20^ 

Wines,  see  "Liquors." 

16         "        coloring  for  (T.  D.  7403) 50^ 

"        medicated,  see  "Preparations." 

177    Wings  of  gold,  silver  or  other  metal  (G.  A.  393) 35^ 

Wire: 
124        manufactures  of  iron  or  steel  wire  shall  pay  the  maxi- 
mum  rate   of  duty  which  would  be  imposed  upon 
any  wire  used  in  the  manufacture  thereof  and  in 
addition  thereto  one  cent  per  pound. 

177        brass  (T.  D.  6436) 355^ 

cloths,  see  manufactures  of  wire,  above. 

177        copper  (T.  D.  6436) 35^ 

corset  and  crinoline  (T.  D.  9409),  see  iron  or  steel  wire, 

below, 
covered  and  coated,  see  iron  or  steel  wire,  below, 
drill  rods,  iron  or  steel,  see  iron  or  steel  wire,  below, 
fence,  see  rods,  below. 

177        gold,  if  not  thread 35^ 

hat  wire,  iron  or  steel  (T.  D.  9807),  see  iron  and  steel 
wire,  below. 
124        iron  or  steel,  round*  (T.  D.  5778),  valued  not  over  4^ 
per  lb., 

all  sizes  not  smaller  than  13  wire  gauge per  lb.  i}4-f 

smaller   than    13    and    not    smaller    than    16    wire 

gauge per  lb.  i)4f 

smaller  than  16  wire  gauge per  lb.      2f 

valued  over  4^  per  lb.  (G.  A.  2874) 40$^ 

*Stubb's  Birmingham  wire  gauge  adoptedby  the  Department  as 


556  U.  S.  IMPORT   DUTIES   UNDER 

Paragraph  Rate  of 

Law,  1894,  Duty. 

Wire —  Continued. 
124  iron  or  steel  wire  and  wire  or  strip  steel,  commonly 
known  as  crinoline  wire,  corset  wire,  drill  rods, 
needle  wire,  piano  wire,  clock  and  watch  wires,  and 
all  steel  wires,  whether  polished  or  unpolished,  in 
coils  or  straightened,  and  cut  to  lengths,  drawn  cold 
through  dies,  and  hat  wire,  flat  steel  wire,  or  sheet 
steel  in  strips,  uncovered  or  covered  with  cotton, 
silk,  or  other  material,  or  metal,  and  all  the  fore- 
going manufactures  of  iron  or  steel,  of  whatever 
shape  or  form  (G.  A.  709,  1632;  T.  D.  14965;  G,  A. 
2986,  3010,  April  16,  1895). 

valued  above  4^  per  lb 40^ 

177  all  the  above  valued  at  4^  or  less  per  lb 35^ 

124  Provided,  That  articles  manufactured  from  iron 

or  steel  wire  shall  pay  the  maximum  rate  of  duty 
which  would  be  imposed  upon  any  wire  used  in  the 
manufacture  of  such  articles  and  in  addition  thereto 
one  cent  per  pound. 

167        lead per  lb.  1%^ 

mattresses,  see  manufactures  of  wire,  above, 
nail  rods,  see  wire  rods,  below. 

147        nails,  wrought  iron  or  steel 25^ 

needle  wire,  iron  or  steel,  see  iron  or  steel  wire,  above, 
netting,  see  manufactures  of  wire,  above, 
piano,  see  iron  or  steel  wire,  above, 
ribbon  (G.  A.  2591),  as  iron  or  steel  flat  wire,  above. 
123        rods :  rivet,  screw,  fence,  and  other  iron  or  steel  wire 
rods,  whether  round,  oval,  flat,   square,  or  in  any 
other  shape,  and  nail  rods,  in  coils  or  otherwise  (T. 
D.  8325,  5910,  G.  A.  1480). 

valued  at  /\^  or  less  per  lb per  lb.    yV 

valued  over  4^  per  lb per  lb.    ^^ 

Provided,  That  all  round  iron  or  steel  rods  smaller 
than  No.  6  wire  gauge  shall  be  classed  and  dutiable 
as  wire, 
rope  (G.  A.  663,  728,  2218),  see  manufactures  of  wire,  above, 
rope  for  construction  of  vessels,  see  "Vessels." 
screw  wire  rods,  see  rods,  above. 

177        silver,  if  not  thread  (G.  A.  2762,  April  17,  1895) 35^ 

steel,  see  iron  or  steel  wire,  above, 
tinsel,  see  "Tinsel." 
watch,  see  iron  or  steel  wire,  above. 
395     Witherite  or  carbonate  of  baryta free. 

the  standard  (T.  D.  2438),  see  14263. 
See  General  Provisions  to  "  Iron  or  Steel,"  page  429. 


EXISTING  LAWS  AND  DECISIONS.  557 

Paragraph  Rate  of 

I^aw,  1894.  Duty. 

386    Woad  or  pastel  (dye),  crude free. 

Wolfskins  as  fur  skins  (G.  A.  1857). 

389    Wood,  ashes  and  lye  of free. 

"       lake,  see  "  Paints." 
"      pulp,  see  "Pulp." 

647  "       tar  and  pitch free. 

Woods  and  articles  of  wood,  viz: 
181        all  manufactures  of  wood,  or  of  which  wood  is  the  com- 
ponent part  of  chief  value,  not  specially  provided  for* 
(see  notes  to  Sec.  4,  Act  of  Aug.   28,  1894)  (T.  D. 
5242,  5886,  7723,  6435,  9518,  9254;  G.  A.  820,  1014,  1502, 

1620,  2374) 25^ 

(articles  manufactured  wholly  or  partly  of  wood,  if  not 
found  in  this  "Schedule  "  under  their  specific  names, 
are  classified  under  this  general  provision.) 

683  all  wood,  unmanufactured  (T.  D.  343,  2570,  4263,  4741, 

4958,  4983,  5307,  5599,  5655,  5867,  8018;  G.  A.  578,  2375) 

(see  note  page  568) free. 

bar,  Brazil  and  brazilletto,  see  "Dyewoods." 

684  bamboo,  unmanufactured free. 

"        for  canes,  whips  or  umbrellas,  see  "Canes," 

"Whips"  and  "Umbrellas." 

679        blocks,  viz:  last,  wagon,  oar,  gun,  heading,  and  all  like 

blocks  or  sticks,  rough-hewn  or  sawed  only,  (T.  D. 

2570,  3593,  6614,  8111;  G.  A.  2228)  (see  note  page  568)  free. 

181  same,  when  finished  (T.  D.  6936,  7723,  10071;  G.  A. 

1015) 25^ 

683        blocks  for  paving  (T.  D.  343,  5867)  (see  note  page  568).. free. 

683  "      pipe  and  match  (T.  D.  3411,  5307) free. 

boards,  see  lumber,  below. 

673        bolts,  handle,  single,  stave  and  heading  (T.  D.  6614).  .free. 
180        boxes,  packing,  not  specially  provided  for  (T.  D.  3817, 

9177;  G.  A.  296,  1087) 20^ 

boxes  for  oranges  and  lemons,  see  "  Oranges." 

684  boxwood,  in  log,  rough  or  hewn free. 

"  lumber,  see  lumber,  below. 

684  briar-root  or  briar-wood,  and  similar  wood  unmanu- 
factured, or  not  further  manufactured  than  cut  into 
blocks  suitable  for  the  articles  into  which  they  are 

intended  to  be  converted free. 

684        cabinet  woods,  all  forms,  in  the  log,  rough  or  hewn 
(T.  D.  2044,  5271,  7366;  G.  A.  301,  1503, 

1509,  2517) free. 

"  "        lumber  of,  see  lumber,  below. 

"  "        manufactured,  see  "  Furniture." 

♦Manufactures  of  the  fibrous  part  of  the  bark  of  a  tree  are  not 
manufactures  of  wood  (G.  A.  1510). 


558  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

I^aw,  1894.  Duty. 

Woods  and  articles  of  wood. —  Co?itinued. 

180  casks  and  barrels,  empty 20^ 

"        **  "        manufactures  of  U,  S.  returned,  see 

"United  States  products  returned." 
cedar  timber  (G.  A.  852),  see  timber  below. 
"       lumber,  see  lumber,  below. 

684  "      in  the  log,  rough  or  hewn  (T.  D.  10402) free. 

^3  "       saw  dust  (T.  D.  4899) 10^ 

677  I     clapboards,   pine  or    spruce   (T.    D.   6318),   (see  note 

678  )  page  568) free. 

corkwood  or  bark,  see  "  Cork." 

dyewoods,  see  "Dyewoods." 

deals,  see  lumber,  below. 

684        ebony,  in  log,  rough  or  hewn free. 

"       lumber,  see  lumber,  below. 
673        fire  wood  (T.  D.  8171) free. 

furniture,  see  "  Furniture." 

fustic,  see  "Dyewoods." 

684        granadilla,  in  log,  rough  or  hewn free. 

"  lumber,  see  lumber,  below. 

679  gun  blocks,  rough  hewn  or  sawed  only  T.  D.  3599),  (see 

note  page  568) free. 

673        handle  and  heading  bolts free. 

679        heading  blocks,  rough,  hewn  or  sawed  only,  (see  note 

page  568). free. 

683  headings  for  barrels,  no  further  manufactured  than 
sawed  and  split  (T.  D.  3863),  (see  note 
page  568) free. 

181  "  when  finished 25^ 

672  hoop  timber,  round,  natural  condition  (T.  D.  3627) free. 

683  hoop  timber,  or  poles,  rough  hewn  or  sawed  only  (T. 

D.  3035,  5655),  (see  note  page  568) free. 

181        hoops,  finished  (T.  D.  2307,  3903;  G,  A.  2892) 25^ 

673  hop  poles  (T.  D.  5105) free. 

679        hubs  for  wheels,  rough  hewn  or  sawed  only  (T.  D.  3593, 

G.  A.  2228),  (see  note  page  568) free. 

181  •'      "  "       when  finished  (T.  D.  7723) 25^ 

684  lancewood,  in  the  log,  rough  or  hewn free. 

"            lumber,  see  lumber,  below. 
181         lasts 25^ 

679  last  blocks,  rough  hewn  or  sawed  only  (see  note  on 

page  568) free. 

680  laths  (see  note  page  568) free. 

684        lignumvitae,  in  log,  rough  or  hewn free. 

"  lumber,  see  lumber,  below, 

logs,  see  timber,  below, 
logwood,  see  "Dyewoods.' 


EXISTING  LAWS  AND  DECISIONS.  559 

Paragraph  Rate  of 

I/aw,  1894.  Duty. 

Woods  and  articles  of  wood. —  Continued. 
676  lumber,*  sawed  boards,  plank,  deals,  and  other  lum- 
ber, rough  or  dressed,  except  boards, 
plank,  deals,  and  other  lumber  of  cedar, 
lignumvitae,  lancewood,  ebony,  box, 
grandilla,  mahogany,  rosewood,  satin- 
wood,  and  all  other  cabinet  woods  (T.  D, 
4958,  5380,  9518;  G.  A.  295,  2290;  T.  D.  i5259)free. 
181  "  boards,  plank,  deals,  and  other  lumber  of 

cedar,  lignumvitae,  lancewood,  ebony,  box, 
granadilla,  mahogany,  rosewood,  satin- 
wood,  and  all  other  cabinet  woodsf  (G.  A. 

2971) 25^ 

lumber,  for  vessels,  see  "Vessels." 

684        mahogany,  in  log,  rough  or  hewn  (G.  A.  2206) free. 

"  lumber,  see  lumber,  above, 

match  blocks,  see  blocks,  above. 
679        oar-blocks,  rough  hewn  or  sawed  only  (see  note  page 

568) free . 

681        palings  and  pickets  (T.  D.  7378),  (see  note  page  568). .  .free, 

672  piling,  logs  with  bark  on  (T.  D.  901),  (see  note  page 

568) free. 

planks,  see  lumber,  above. 
577        poplar  and  other  woods  fit  only  to  be  converted  into 

paper  (T.  D.  3769,  11951) free. 

679        posts,  rough  hewn  or  sawed  only  (T.  D.  5867),  (see  note 

page  568) free. 

673  "     fence  (G.  A.  923) free. 

J^  i  "     paving,  cedar  (see  note  page  568)  (G.  A.  2878)..  .free. 

*The  term  "board  measure"  is  synonymous  with  "inch 
measure,"  and  all  sawed  lumber,  whether  under  or  over  one  inch 
in  thickness,  should  be  reduced  to  inch  measure  for  the  purpose 
of  assessment  of  duty  (T.  D.  1770).  The  Department  has  adopted 
the  following  method  for  the  measurement  of  lumber  (T.  D. 
5379,  5402): 

If    Yz  inch  and  less  than    _^  inch,  as    Y^  inch, 

^    "     "    "     "      ^   "     ''   yi    " 
^   "     "    "     "      /8    '•     "    ^   " 

iX   "     "    "     "    iK    "     "  iX   " 

\Y^  irich  or  over,  in  the  same  manner,  by  %  inch  variations. 

Dressed  and  planed  are  synomymous  terms  when  applied  to 
lumber  (T,  D.  15263). 

fin  the  case  of  Hartranft  vs.  Wiegmann  (121  U.  S,  609;  7  Sup. 
Ct.  Rep,  1240),  a  general  rule  is  formulated  as  to  what  constitutes 
a  manufacture.  To  constitute  a  manufacture  there  must  be  a 
transformation,  mere  labor  bestowed  upon  an  article,  even  if  that 
labor  is  applied  through  machinery,  will  not  make  it  a  manufacture, 
unless  it  has  progressed  so  far  that  a  transformation  ensures,  and 
the  article  becomes  commercially  known  as  another  article  from 
that  in  which  it  began  its  existence  (G,  A.  63,  1447),  but  see  T.  D. 
15299. 


560  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

Law,  1894,  Duty. 

Woods  and  articles  of  wood. — Continued. 

683  quassia  wood free. 

684  rosewood,  in  log,  rough  or  hewn free. 

"  lumber,  see  lumber,  above. 

673        railroad  ties,  not  cedar,  (T.  D.  2673) free. 

673  "  "     cedar  (see  note  page  568) free. 

683  rails,  fence  (T.  D.'4983) free. 

672  rafts  of  logs  (T.  D.  841) free. 

684  rattan,  unmanufactured  (T.  D.  4949,  9779) free. 

reeds  for  canes,  whips  and  umbrellas,  see  "Canes," 

"Whips"  and  "Umbrellas." 
684        sandal  wood,  in  the  log,  rough  or  hewn  (G.  A.  1086). .  .free. 
684        satin  wood,  in  log,  rough  or  hewn free. 

"  "      lumber,  see  lumber,  above. 

673  shingle  bolts free. 

682  shingles  (T.D  .  3699,3  790)  (see  note  page  568) free. 

673        ship  timber  and  ship  planking,*  dressed  or  undressed 

(T.  D.  8564)  (see  note  page  568) free. 

180  shooks  (sugar  box  and  packing  box),  not  specially  pro- 

vided for  (T.  D.  2226,  3817,  9177;  G.  A.  296, 

1087,  2872) 20^ 

"       American,     returned,     see     "United      States 
products  returned." 
681        slaths,  as  pickets  and  palings  (T.  D.  2045)  (see  note 

page  568) free. 

181  spars,  finished  (T.  D.  14013) 25^ 

673        stave  bolts free. 

683  staves,   all   kinds  (T.  D.  3694;  G.  A.   2772)  (see  note 

page  568) free. 

sticks  for  umbrellas,  canes,  or  whips,  see  "  Umbrellas," 
"Canes,"  and  "Whips." 

684  "     wood,  not  specially  provided  for,  in  the  rough, 

(T.D.4345) free. 

672        telegraph  and  telephone  poles,  with  or  without  bark 

(T.    D.    1595)    (see 

note  page  568) free. 

181  "  "  "  "       finished  (T.  D.  14013)  25^ 

672  "  "  "  "      cedar  (see  note  page 

568) free. 

*The  term  "ship  timber"  embraces  timber  to  be  used  for 
the  frame  or  keel  of  a  vessel,  or  its  masts  and  ship  timber 
squared  and  ship  knees  dressed.  The  term  "ship  planking"  is 
synonymous  with  the  term  "ship  planks,"  and  refers  to  broad 
pieces  of  sawed  lumber,  differing  from  a  board  only  in  being  of 
greater  thickness,  used  in  the  construction  of  ships  and  bearing 
different  names,  according  to  the  parts  of  the  ship  where  applied, 
such  as  "wales,"  "thickness,"  "bottom  planks,"  &c.,  (T.  D. 
1707,  3602,  4347,  6202,  8564;  G.  A.  780,  795,  2742). 


EXISTING  LAWS  AND  DECISIONS.  561 

Paragraph  Rate  of 

I,aw,  1894.  Duty. 

Woods  and  articles  of  wood. — Continued. 
672        timber,  round  and  unmanufactured,  and  logs,  not  spe- 
cially enumerated  or  provided  for  (T.  D.  901, 

4983.  5842)  (see  note  page  568) free. 

"       ship,  see  ship  timber,  above. 

674  timber,  hewn  and  sawed,  and  timber  used  for  spars, 

and  in  building  wharves  (T.  D.  5219,  6089;  G. 

A.  126,  295,  795,  852,  i593)(see  note  page  568). free. 

675  "       squared  or  sided  (T.  D.  2406,  2529,  10089)  (see 

note  page  568) free. 

timber  for  vessels,  see  ''Vessels." 

181        veneers  of  wood  (T.  D.  1426) 25^ 

679        wagon  blocks,  rough  hewn  or  sawed  only  (T.  D.  2570) 

(see  note,  page  568) free. 

683  "        tongues,  sawed   only   (T.  D.   2570)   (see   note, 

page  568) free . 

676  walnut,  lumber  (T.  D.  2044)  (see  note,  page  568) free. 

Wool,  Unmanufactured,  yiz:  * 
685  Wool  of  the  sheep,  hair  of  the  camel,  goat,  alpaca,  and 
other  like  animals,  and  all  wool  and  hair  on  the  skin, 
noils,  yarn  waste,  card  waste, bur  waste,  slubbing  waste, 
roving  waste,  ring  waste,  and  all  waste;  or  rags  com- 
posed wholly  or  in  part  of  wool,  not  otherwise  pro- 
vided for  (G.  A.  1329,  1798;  T.  D,  15550) free. 

279    Wool  of  the  sheep,  hair  of  the  camel,  goat,  alpaca,  or 
other  like  animals,  in  the  form  of  roving,  roping  or  tops 

(T.  D.  April  16,  1895) 20^ 

279    Wool  flocks, mungo, shoddy,  garnetted  waste,  and  carded 

waste,  and  carbonized  noils,  or  carbonized  wool 15^ 

Woolens  and  Worsteds,  viz.  : 

astrachans,   as    manufactures   of  wool   (T.    D.    14120, 

G.  A.  2219). 
balmorals,  as  clothing  below. 
286        beltings,  bindings,  braids  and  braces,  wholly  or  in  part 
of  wool,  worsted,  or  animal  hair  (T.  D.  4806,  G.  A. 

625,  651,  T131,  1230,  2586) 50^ 

beltings,  for  machinery  (G.  A.  664),  see  felts,  below. 

282  )      blankets  (not  over  3  yds,   long),  wholly  or  in  part  of 

283  )  wool,  worsted  or  animal  hair  (T.  D.  4271,  9012;  G.  A. 

2598,  2886). 

valued  not  over  -xpf  per  lb 25^ 

valued  over  30^2*  and  not  over  40/  per  lb 30^ 

valued  over  40^  per  lb 35^ 

282  )      blankets  over  3  yds.  long, 

^83  i"         valued  not  over  50^  per  lb 40^ 

valued  over  50^  per  lb 50  ^ 

boots  as  clothing,  below  (T.  D.  1536,  3005,  3023,  3393, 
7218,  8126,  8455;  G.  A.  249). 


562  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

Law,  1894.  Duty. 

Woolens  and  worsteds, — Continued. 
bunting,  see  dress  goods,  below, 
button  cloth,  see  "  Button  forms." 
286        buttons,  or  barrel  buttons,  or  buttons  of  other  forms, 
for  tassels  or  ornaments,  wholly  or  in  part  of  wool, 

worsted  or  animal  hair 505^ 

caps  as  clothing  below  (G.  A.  1302). 
carpets,  see  "Carpets." 

283  cloth,  wool,  worsted  or  animal  hair  chief  value, 

valued  not  over  50^  per  lb 40$^ 

valued  over  50^  per  lb 50^ 

285        clothing,  knit,  wool  or  worsted 505^ 

284  **        ready-made,  and  articles  of  wearing  apparel 

of  every  description,  not  specially  provided 
for,  wool,  worsted,  or  animal  hair  chief 
value,  made  up  or  manufactured,  wholly  or 
in  part,  including  those  having  India  rubber 
ag  a  component  material  (G.  A.  334,  345, 
603,  1549,  1045,  1302,  2494,  1489,  2129,  2084, 
2041), 

valued  over  J51.50  per  lb. 50^ 

valued  less  than  |i. 50  per  lb 45^ 

283  valued  at  $1.50  per  lb 50^ 

285  "        cloaks,  dolmans,  jackets,  talmas,  ulsters  or 

other  outside  garments  for  ladies'  and 
children's  apparel  and  goods  of  similar 
description,  or  used  for  like  purposes,  com- 
posed wholly  or  in  part  of  wool,  worsted, 
or  animal  hair,  made  up  or  manufactured 
wholly  or  in  part  (T.  D.  5903,  G.  A.  1045). .  50^ 
coat  linings,  see  dress  goods,  below. 

286  cords,  and  cords  and  tassels,  wholly  or  in  part  of  wool, 

worsted,  or  animal  hair 505^ 

drawers  (G.  A.  2041),  as  clothing  above, 
dolls,  in  wool  apparel,  see  "Toys." 
283  dress  goods,  women's  and  children's,  coat  linings, 
Italian  cloth,  bunting,  or  goods  of  similar  descrip- 
tion or  character,  composed  wholly  or  in  part  of 
wool,  worsted,  the  hair  of  the  camel,  goat,  alpaca, 
or  other  animals,  including  such  as  have  India  rub- 
ber as  a  component  material,  and  not  specially  pro- 
vided for*  (T.  D.  8679,  9913,  10076;  G.  A.  64,  857, 
1667;  T.  D.  13938). 

valued  not  over  ^of  per  lb 40^ 

valued  over  50^  per  lb 50^ 

♦Figured  and  fancy  alpacas,  diagonals,  mohair  serges,  fancy 
mohair,  or  London  twills,  shall  be  classified  hereafter  as  women's 
and  children's  dress  goods,  or  as  assimilating  thereto,  under  the 
decision  of  the  Court  in  the  case  of  Herman  vs.  Arthur.  When, 
however,  such  fabrics  are  obviously  designed  for  use  in  the  manu- 


KXISTING  LAWS  AND  DECISIONS.  563 

Paragragh  Ruty  of 

I,aw,  1894,  Duty. 

Woolens  and  worsteds. — Continued. 

286        dress  trimmings,  wholly  or  in  part  of  wool,  worsted,  or 

animal  hair  (T.  D.  3837;  G.  A.  2357,  2416;  T.  D.  15558)..  50^ 

286        embroideries,  wholly  or  in  part  of  wool,  worsted,  or 

animal  hair*  (G.  A.  2088,  2168,  2231) 50^ 

284        felts  not  specially  provided  for,  wholly  or  in  part  wool, 
worsted  or  animal  hair  (G.  A.  1102,  1314). 

valued  over  I1.50  per  lb 50^ 

valued  less  than  $1.50  per  lb 45^ 

283  valued  at  I1.50  per  lb 50^ 

282        felts  for  printing  machines,  wholly  or  in  part  wool  or 
animal  hair  (G.  A.  664,  2886). 

valued  not  over  30^  per  lb 25^ 

valued  over  ^pf  and  not  over  40^  per  lb 30^ 

valued  over  40^  per  lb 35^ 

flannel  not  for  underwear,  see  dress  goods,  above. 

282  )      flannels  for  underwear,  composed  wholly  or  in  part 

283  )  of  wool,  worsted  or  animal  hair  (weighing  4  oz.  or 

less  per  sq.  yd.)  (G.  A.  279,  857,  1511). 

valued  not  over  30^  per  lb 25^ 

valued  over  30^  and  not  over  40^  per  lb 30^ 

valued  over  40^2;  per  lb 35^ 

weighing  over  4  oz.  per  sq.  yd 

valued  not  over  50^  per  lb 40^ 

valued  over  50^2^  per  lb 50^ 

flannels  slightly  embroidered,  dutiable  as  flannels  (T. 
D.  1724). 
286        fringes,  wholly  or  in  part  of  wool,  worsted  or  animal 

hair 50^ 

286        galloons,  gimps,  and  gorings,  wholly  or  in  part  of  wool, 

worsted,  or  animal  hair  (G.  A.  2357) 50^ 

gloves,  as  clothing,  above  (G.  A.  2041). 
282        hats  of  wool,  wholly  or  in  part  of  wool,  worsted  or 
animal  hairf  (G.  A.  1489). 

valued  not  over  30^  per  lb 25^ 

valued  over  30^  but  not  over  40^  per  lb 30^ 

valued  over  40^  per  lb 35^ 

hosiery,  as  clothing,  above. 

Italian  cloths,  see  dress  goods,  above. 

facture  of  upholstery  or  other  articles,  and  are  not  of  the  char- 
acter sold  as  dress  goods  for  women  and  children,  they  will  be 
excluded  from  classification  as  dress  goods  (T.  D.  3237). 

*The  word  embroideries  (as  used  in  paragraph  286)  is  commer- 
cially limited  to  such  embroidered  material  as  is  adopted  to  be 
made  up  into  articles  and  not  to  articles  embroidered  (G.  A.  2168). 

•fThe  term  "hats  of  wool"  embraces  such  hats  as  ladies' 
quilted  alpine  hats,  composed  of  wool,  with  silk  band  (G.  A.  1493). 
Miners'  hats  composed  of  resin  and  wool,  wool  chief  value  (G.  A. 
1760).  Alpaca  hats  made  of  alpaca  cloth  (silk  and  wool),  trimmed 
with  feathers  and  flowers,  wool  chief  value  (G.  A.  1977).  Felted 
wool  hats,  varnished  (T.D  .  9825,  G.  A.  215). 


564  U.  S.  IMPORT  DUTIES  UNDER 

Paragraph  Rate  of 

Law,  1894.  Duty. 

Woolens  and  worsteds. —  Continued. 
281        knit  fabrics,  and  all  fabrics  made  on  knitting  machines 
or  frames   (not  including  wearing  apparel),  wool, 
worsted,  or  animal  hair  chief  value.* 

valued  not  over  40^  per  lb 35^ 

valued  over  40^  per  lb 40^ 

286        laces,  wholly  or  in  part  of  wool,  worsted,  or  animal 

hair  (G.  A.  1219,  2168,  1386) 50^ 

283  manufactures  of  wool,  worsted,  or  animal  hair,  if  same 
chief  value,  not  specially  provided  for  (including 
such  as  have  India  rubber  as  a  component  material), 
(see  notes  to  Section  4,  Act  of  Aug,  28,  1894)  (G.  A. 
2219). 

valued  not  over  ^of  per  lb 40^ 

valued  over  50^  per  lb 50^ 

(articles  composed  wholly  or  partly  of  wool,  if  not 
found  in  this  "Schedule"  under  their  specific  names 
are  classified  under  this  general  provision.) 

286        nettings 505^ 

286        nets,    head,  wholly  or  in  part  of  wool,   worsted,   or 

animal  hair. 50^ 

plushes,  and  other  pile  fabrics,  wholly  or  in  part  of 
wool,  worsted  or  animal  hair,  as  wool  manufactures. 

685        rags,  woolen free. 

rugs,  see  "Carpets  and  rugs." 
281        shawls,  wool,  worsted,  or  animal  hair,  wholly  or  partly 
(G.  A.  2215,  2088,  2598,  2763,  2847). 

valued  not  over  40^2^  per  lb 35^ 

valued  over  40^  per  lb 40^ 

shirts,  as  clothing,  above  (G.  A.  2041). 
shoes  and  slippers,  as  clothing,  above, 
stockings,  as  clothing,  above. 
286        suspenders,    wholly   or   in  part  of  wool,  worsted,  or 

animal  hair 50^ 

tassels,  see  cords  and  tassels,  above, 
toys,  see  "Toys." 
trimmings,  see  specific  article. 

286        veilings 50^ 

286  webbing,  composed  wholly  or  in  part  of  wool,  worsted, 
or  animal  hair,  elastic  or  non-elastic  (T.  D.  8255;  G. 
A .  2796) 50^ 

*The  Supreme  Court  (In  re  Arnold,  46  Fed.  Rep.  510,  affirmed 
in  147  U.  S.  474  cited  in  G.  A.  2041)  held  that  the  term  "Knit 
fabrics"  was  intended  to  embrace  only  such  piece  goods  as  are 
fabrics  made  on  knitting  machines  or  frames,  other  than  ready- 
made  clothing  and  other  articles  of  wearing  apparel,  and  accord- 
ingly decided  that  woolen  and  worsted  knit  goods,  such  as 
hosiery,  undershirts,  drawers,  &c.,  were  properly  classified  as 
wearing  apparel  (G.  A.  2041). 


EXISTING  I.AWS  AND  DECISIONS.  565 

Paragraph  Rate  of 

I,aw,  1894.  Duty. 

Woolens  and  worsteds. —  Continued. 
280        yarns,  wool,  worsted,  or  animal  hair,  wholly  or  in  part 
of  (T.  D.  6649). 

valued  not  over  40^  per  lb 30^ 

valued  over  40^  per  lb 40^ 

Works  of  art,  see  "Art." 
Worm-gut,  see  "Cat-gut." 

60    Wormwood,  oil  of  (absinthe) 25^ 

Worsteds,  see  "Woolens." 

Wrecks,  goods  recovered  from,*  see  Sections  2928,  3058, 
Revised  Stautes,  Act  of  June  22,  1874,  and  section  20  of 
Act  of  August  28,  1894,  supra,  and  notes  at  the  foot 
of  this  page. 

§3     Xylidine  (T.  D.  5538) 20^ 

Xylonite  (T.  D.  6744),  as  collodion,  which  see. 
556    Xyotile,  mineral,  crude free 

Y 

689    Yams free. 

§3        "      flour  of  (G.  A.  2700) 20^ 

*i.  The  word  "wreck"  is  defined  to  mean  the  injury  or 
destruction  of  a  vessel  by  being  cast  on  shore,  or  on  the  rocks,  or 
by  being  permanently  disabled  or  sunk  by  the  force  of  winds  or 
waves,  or  by  collision  or  by  fire  (T.  D.  4337).  When  a  vessel 
sinks  she  becomes  a  wreck  at  the  time  of  sinking,  and  not  at 
the  time  when  it  proves  impossible  to  raise  her  (T,  D,  4327,  12061). 
Goods  recovered  from  a  lighter,  which  sank  while  carrying  the 
goods  to  the  importing  vessel  in  the  port  of  exportation,  were  held 
to  be  wrecked  goods  and  entitled  to  entry  under  Section  2928,  R. 
S.  q.  V.  (T.  D.  12061).  But  a  vessel  after  s tr abiding  2ind  being  con- 
veyed into  port  is  not  a  wreck,  and  her  cargo  is  not  wrecked 
goods  (T.  D.  7554)  nor  is  the  cargo  of  a  vessel  which  was  damaged 
by  extinguishing  a  fire,  on  board,  considered  wrecked  goods  (T. 
D.  7326). 

2.  Anchors  and  chains  slipped  during  a  storm  within  the  waters 
of  the  United  States,  and  recovered  by  other  parties,  not  dutiable 
(T.  D.  September  21,  1875,  April  6,  1894,  Baltimore). 

3.  The  hull,  tackle,  apparel  and  sea-stores  of  a  foreign  vessel, 
wrecked  or  condemned  on  the  shores  of  the  United  States,  or  of 
an  American  vessel,  wrecked  in  foreign  waters  and  brought  back 
to  the  owners  in  the  United  States,  are  not  dutiable,  the  involun- 
tary arrival  not  being  regarded  as  an  importation.  If  in  the  latter 
case  they  are  sold  abroad,  and  the  purchaser  returns  them  to  the 
United  states,  they  become  dutiable  (T.  D.  131,  538,  563,  566,  2188, 
4327,  7064,  7807,  1 1582,  12086,  13096,  15096). 

4.  Kentledge  used  as  ballast  on  a  vessel  wrecked  is  not  part  of 
equipment,  and  is  treated  as  merchandise  upon  importation  (T. 
D.  2082). 

5.  Wrecked  or  derelect  goods  sold  on  behalf  of  salvors  are 
dutiable,  if  they  belong  to  the  dutiable  class  (T.  D.  2041,  2282, 
4168). 

6.  Iron  and  steel  should  be  appraised  on  its  condition  and  value 
at  the  time  of  importation,  same  as  other  wrecked  goods  (T.  D. 
8028). 


566 


U.  S.  IMPORT  DUTIES  UNDER 


Paragraph 
Law,  1894. 


Rate  of 
Duty. 


450    Yarn,*  coir,  (T.  D.  3883) free. 

"        cotton,  see  "  Cotton  thread." 
274        "        or  threads,  of  flax  or  hemp  or  of  a  mixture  of 

either 35^ 

353         "         fur  (T.  D.  2797,  6208,  7173;  G.  A.  527) 30^ 

267         "        jute 30^ 

277        "        grass 35^ 

298        "        or  threads,  silk,  of  every  description  (T.  D.  6127, 

6305) 7Pi 

"        waste,  wool,  see  "Wool." 

"        woolen  and  worsted,  see  "Woolens." 

§3    Yeast  cakes 20^ 

14    Yellow  crystals  (T.  D.  523,  9766) 25^ 

Yellow  metal,  see  "Metals." 
386    Yolks  of  eggs,  for  tanning  (T.  D.  2889,  7315) free. 


690    Zaffer free. 

Zephyr  cloth,  wool,  as  woolen  dress  goods  (T.  D.  7630). 
"  "      cotton,  as  cotton  cloth  (G.  A.  1302). 

177  Zinc,  articles,  manufactures,  or  wares,  not  specially  pro- 
vided for,  composed  wholly  or  in  part  of  zinc, 
whether  partly  or  wholly  manufactured  (G.  A.  73), 

(see  notes  to  Sec.  4,  Act  of  Aug.  28,  1894) 35^ 

(articles  composed  wholly  or  partly  of  zinc,  if 
not  found  in  this  "Schedule"  under  their  specific 
names,  are  classified  under  this  general  pro- 
vision.) 

60        * '       acetate  of 25^ 

§3        ' '     ashes  (T.  D.  4990) 20^ 

174        "     in  blocks per  lb.      \f 

60        "     chloride  of  (T.  D.  4526,  G.  A.  1575) 255^ 

556        "     dust  (T.  D.  3428) free. 

174        "     in  granules  (T.  D.  8868) per  lb.     \f 

"     metal  for  sheathing,  see  "Metals." 

177        "     nails 35^ 

176        "     old  and  worn  out,  fit  only  to  be  remanufactured, 

per  lb.    ^if 

47        "     oxide  of,  dry  or  ground  in  oil per  lb.     \f 

"     paint,  see  "  Paints." 

174        "     in  pigs ' per  lb.     \f 

60        ' '     nitrate  of 25^ 

151        "     plates,  engraved  or  lithographed 25^ 

*The  difference  between  j^arw  and  twine ^  consists  in  the  former 
being  a  material  spun  for  weaving  with  little,  if  any,  twist  while 
the  latter  is  closely  twisted  so  as  to  make  it  strong  and  fit  for  use 
in  binding  packages  of  merchandise,  and  the  making  of  seines, 
nets,  &c.,  (T.  D.  4948,  6029,  6054,  6467,  G.  A.  177,  2232,  2400.) 


EXISTING  I.AWS  AND  DECISIONS.         567 

Paragraph  Rate  of 

l,aw,  1894.  Duty. 

Zinc —  Continued. 

175        "     in  sheets,  not  polislied  nor  further  advanced  than 

rolled per  lb.  i^^ 

177        **     "         "       prepared  for  engraving  or  printing  (T.  D. 

4726,  8880;  G.  A.  2523) 35^ 

177        "     "         "       nickel  plated  (G.  A.  78) 35^ 

60        '  *     sulphate  of  (white  vitriol) 25^ 

326>^Zithers,  or  parts  of 25^ 

249    Zoedone  (T.  D.  5790),  as  mineral  water,  artificial 20^ 

Zoological  collections,  see  "Animals." 

Zythum,  see  "Liquors." 


I>TOa?E. 


Paragraph  683  of  Act  of  Aug.  28,  1894,  provides,  that  all  the 
articles  mentioned  below,  when  imported  from  any  country  which 
lays  an  export  duty  or  imposes  discriminating  stumpage  dues  on 
any  of  them,  shall  be  subject  to  the  duties  under  the  Act  of 
October  i,  1890,  viz  :* 

Paving  posts,  railroad  ties,  and  telephone  and  telegraph  poles 
of  cedar. 

Timber,  hewn  and  sawed,  and  timber  used  for  spars  and  in  build- 
ing wharves. 

Timber,  squared  or  sided. 

Sawed  boards,  plank,  deals,  and  other  lumber,  rough  or  dressed, 
except  boards,  plank,  deals,  and  other  lumber  of  cedar,  lignum- 
vitae,  lancewood,  ebony,  box,  granadilla,  mahogany,  rosewood^ 
satinwood,  and  all  other  cabinet  woods. 

Pine  clapboards. 

Spruce  clapboards. 

Hubs  for  wheels,  posts,  last  blocks,  wagon  blocks,  oar  blocks,, 
gun  blocks,  heading,  and  all  like  blocks  or  sticks,  rough  hewn  or 
sawed  only. 

Laths. 

Pickets  and  palings. 

Shingles. 

Staves  of  wood  of  all  kinds,  and  wood  unmanufactured. 


Extract  of  Act  of  Oct.  i,  1890. 
Schedule  D. — Wood  and  Manufactures  of. 

216.  Timber,  hewn  and  sawed,  and  timber  used  for  spars  and  in 
building  wharves,  ten  per  centum  ad  valorem. 

217.  Timber,  squared  or  sided,  not  specially  provided  for  in  this 
act,  one-half  of  one  cent  per  cubic  foot. 

218.  Sawed  boards,  plank,  deals,  and  other  lumber  of  hemlock, 
white  wood,  sycamore,  white  pine  and  basswood,  one  dollar  per 
thousand  feet  board  measure;  sawed  lumber,  not  specially  pro- 
vided for  in  this  act,  two  dollars  per  thousand  feet  board  measure; 
but  when  lumber  of  any  sort  is  planed  or  finished,  in  addition  to 
the  rates  herein  provided,  there  shall  be  levied  and  paid  for  each 


*No  export  duties  nor  discriminating  stumpage  dues 
posed  by  Canada  (T.  D.  15255,  15420). 


are   im- 


668 


569 

side  so  planed  or  finished  fifty  cents  per  thousand  feet  board 
measure;  and  if  planed  on  one  side  and  tongued  and  grooved, 
.one  dollar  per  thousand  feet  board  measure;  and  if  planed  on  two 
sides,  and  tongued  and  grooved,  one  dollar  and  fifty  cents  per 
thousand  feet  board  measure;  and  in  estimating  board  measure 
under  this  schedule  no  deduction  shall  be  made  on  board  measure 
on  account  of  planing,  tongueing  and  grooving;  Provided,  That 
in  case  any  foreign  country  shall  impose  an  export  duty  upon  pine, 
spruce,  elm,  or  other  logs,  or  upon  stave  bolts,  shingle  wood,  or 
heading  blocks  exported  to  the  United  States  from  such  country, 
then  the  duty  upon  the  sawed  lumber  herein  provided  for,  when 
imported  from  such  country,  shall  remain  the  same  as  fixed  by  the 
law  in  force  prior  to  the  passage  of  this  act. 

219.  Cedar:  That  on  and  after  March  first,  eighteen  hundred 
and  nifiety-one,  paving  posts,  railroad  ties,  and  telephone  and 
telegraph  poles  of  cedar,  shall  be  dutiable  at  twenty  per  centum 
ad  valorem. 

220.  Sawed  boards,  plank,  deals,  and  all  forms  of  sawed  cedar 
lignumvitise,  lancewood,  ebony,  box,  granadilla,  mahogany,  rose 
wood,  satinwood,  and  all  other  cabinet-woods  not  further  manu- 
factured than  sawed,  fifteen  per  centum  ad  valorem;  *  *  *  and 
wood,  unmanufactured,  not  specially  provided  for  in  this  act, 
twenty  per  centum  ad  valorem. 

221.  Pine  clapboards,  one  dollar  per  one  thousand. 

222.  Spruce  clapboards,  one  dollar  and  fifty  cents  per  one  thou- 
sand. 

223.  Hubs  for  wheels,  posts,  last-blocks,  wagon-blocks,  oar- 
blocks,  gun-blocks,  heading-blocks,  and  all  like  blocks  or  sticks, 
rough-hewn  or  sawed  only,  twenty  per  centum  ad  valorem. 

224.  Laths,  fifteen  cents  per  one  thousand  pieces. 

225.  Pickets  and  palings,  ten  per  centum  ad  valorem. 

226.  White  pine  shingles,  twenty  cents  per  one  thousand;  all 
other,  thirty  cents  per  one  thousand. 

227.  Staves  of  wood  of  all  kinds,  ten  per  centum  ad  valorem. 


XVI 


APPENDIX. 


CONTENTS. 

Value  of  Foreign  Coins. 

Immediate  Transportation  Ports, 

Standard  Gauge  for  imported  Sheet  and  Plate  Iron. 

Capacity  of  bottles  containing  Brandy,  Ale,  Porter  and  Beer. 

Rates  of  Tare. 

Metric  System. — Authorized  table  of  Weights  and  Measures. 

Spanish  pounds  reduced  to  United  States  pounds. 

Hundred-weights  and  Tons  reduced  to  pounds. 

Lineal  Yard  reduced  to  Square  Yards. 

Metre  reduced  to  Square  Yards. 

Kilograms  or  Kilos  reduced  to  Avoirdupois  pounds. 

Liters  reduced  to  United  States  gallons. 

Pounds   Sterling  of    Great    Britain   reduced    to    Custom    House 

Standard. 
Franc  of  France,  Switzerland  and  Belgium;  Lire  of  Italy;  Drachma 

of  Greece  and   Peseta  of  Spain   reduced   to   Custom   House 

Standard. 
Mark  of  the  German  Empire  reduced  to  Custom  House  Standard. 
Crown   of  Denmark,   Norway   and  Sweden  reduced   to  Custom 

Standard. 
Foreign  Weights  and  Measures  reduced  to  United  States  Standard. 


571 


VALUE  OF  FOREIGN  COINS,  APEIL  1,  1895 


The  value  of  Foreign  Coins  are  proclaimed  by  the  Secretary  of  the  Treasury  on  the  first  day  of  Jan- 
uary, April,  July  and  October  in  each  year.     (See  Section  25,  Act  of  August  28, 1894,  supra) . 


Country. 


Standard.     Monetary  unit. 


Value  in 

terms  of 

U.S.  Gold 

dollar. 


Argentine    Repub- 
lic  

Gold  and 
Silver. 

Gold 

Gold  and 

Silver. 
Silver.... 
Gold 

Gold 

Silver.... 

Gold  and 
Silver. 

Silver.... 

Silver.... 

Gold  and 
Silver. 

Gold 

Silver.... 

Gold 

Gold 

Gold  and 
Silver. 

Gold 

Gold 

Gold  and 
Silver. 

Gold  and 
Silver. 

Silver.... 

Gold  and 
Silver. 

*Gold&\ 
Silver.  / 

Gold 

Silver.... 

Gold  and 
Silver. 

Gold 

Gold 

Silver.... 

Silver.... 
Gold 

Silver^.., 

Gold  and 
Silver, 

Gold 

Gold  and 
Silver. 

Silver..,. 

Gold 

Gold  and 
Silver. 

Peso 

$0.96,5 

.20,  3 

1 

.19,3 

.44,  1 
.54,6 

1,00 

.44,1 

.91,2 

.6.5,  2 
.72,6 

.69,2 
.68,3 
.44,1 

.92,  6 

.26,8 
.44,1 

4.94,  3 

.19,3 
.19,3 

.23,8 

4.86,  eK 

,19,3 
.96,5 
.21,0 

.,9,  a 

.99,7 
.47,6 
1.00 
.47   9 

.40,2 

1.01,  4 
.26,8 
.08,  1 

.44,1 
1.08 

.77,2 
.35,  3 
.19,  3 

.26,8 
.19,3 

.39,8 

.04,4 
.19,3 

Gold:  Argentine  ($4.82,4)  and  ^^  Argentine. 

Silver:  peso  and  divisions, 
f  Gold:  former  system— 4  florins  ($1.92,9),  8 
1      florins  (§3.85,8),  ducat  ($2.28.7)  and  4  du- 
-!     cats  ($9.15,8).    Silver:  1  and  2  florins. 
1  Gold:  present  system— 2tf  crowns  ($4.05  2), 
L     10  crowns  ($z.02,6). 
Gold*  10  and  20  francs.    Silver;  5  francs. 

Austria-Hungary. . 
Belgium 

Franc  

Bolivia 

Boliviano 

Milreis 

Brazil  .... 

Gold:  5,  10,  and  20  milreis.    Silver:  J^,  1, 
and  2  milreis. 

Silver:  peso  and  divisions. 

Gold:   escudo  ($1.82,4).  doubloon  ($4.56,1), 
and  condor  ($9,12,3).     Silver:  leso  and 
divisions. 

British  Possessions 

N.  A.     (except 

Newfoundland. 

Central    American 

States- 
Costa  Kica, 1 

Guatemala I 

Honduras }■ 

Nicaragua 

Salvador J 

Chill 

Dollar 

Peso 

Peso 

China  

f  Shanghai. 

1  Haikwan. 
Tael..^  (Customs) 

1  Tientsin .. 

L  Chef 00  . . . 
Peso 

PgSO    

Colombia 

Gold:  condor  ($9.64,7)  and  double-condor. 

Silver  peso. 
Gold:  doubloon  ($5.01,7).    Silver:  peso. 

Cuba 

Ecuador 

Gold:  condor  (§9.64,7)  and  double-condor. 

Silver:  sucre  and  divisions. 
Gold:  pound  (100  piasters),  5, 10.  20,  and  50 

piasters.    Silver:  1,  2,  5,  10,  and  20  pias. 
Gold:  20  marks  ($3.85,9),  10  marks  ($1.93). 
Gold:  5  10  20  50  and  100  francs     fcilver: 

Eevpt 

Pound    (100   pias- 

Finland 

Mark 

France 

German  Empire... 

Mark 

5  francs. 
Gold   5,  10,  and  20  marks. 

Great  Britain 

Pound  sterling — 

Gold:  sovereign  (pound  sterling)  and  % 
sovereign. 

Gold:  5,  10,  20,  50,  and  100  drachmas.  Sil- 
ver: 5  drachmas. 

Hayti 

India 

Italy 

Rupee 

Lira 

Gold:  mohur  ($7.10,5).    Silver:   rupee  and 

divisions. 
Gold"  5  10  20   50    and  100  lire      Silver:  5 

Japan | 

Liberia 

vpn    f.-.Gold.... 
^^'^•1... Silver... 
Dollar 

lire.   '      '      '      • 
Gold:  1.2,  5,  10,  and  20  yen. 
Silver:  yen. 

Mexico 

Dollar 

Florin 

Gold:  dollar  ($0.98,3),  2>^,  5,  10.  and  20 dol- 
lars,  t-ilver:  dollar  (or  peso)  and  divis'ns 

Gold:  10  florins,  cilver:  H.  1,  and  2^, 
florins. 

Gold:  2  dollars  ($2.02,7). 

Netherlands 

Newfoundland 

Dollar 

Persia 

Kran 

Gold:  }4, 1,  and  2  tomans  ($3.40,9).  Silver: 

34,  1.^,  1,  2,  and  5  krans. 
Silver:  sol  and  divisions. 

Peru 

Sol  

Portugal 

Milreis 

Gold"  12  5  and  10  milreis. 

Russia 

Spain  

Peseta 

Gold:  imperial  ($7.71,8),  and  }i  imperial 

t($3.86). 
Silver:  >4,  }4,  and  1  ruble. 
Gold:  25  pesetas.    Silver:  5  pesetas. 

Switzerland 

Gold:  5,  10,  20,  50,  and  100  francs.  Silver: 

Tripoli 

Mahbub  of  20  pias- 
ters   

5  francs. 

Turkey  

Venezuela  

Piaster 

Gold:  25,  50,  100,  250.  and  500  piasters. 

Bolivar ,.,, 

Gold"  5  10,20,50,  and  100  bolivar.'?.    Sil- 

ver: 5  bolivars. 

*Gold  the  nominal  standard.  Silver  practically  the  standard. 

tCoiued  since  January  1, 1886.  Old  half-imperial=$3.98,0. 

JSilver  the  nominal  standard.  Paper  the  actual  currency,  the  depreciation  of  which  is  measured 
by  the  gold  standard. 


IMMEDIATE  TRANSPORTATION  PORTS. 


Ports  at  which  Merchandise  may  be  entered  for  Transportation  to 
other  Ports  without  Appraisement  under  the  Immediate  Trans- 
portation Act  of  June  10,  18S0,  supra. 


Baltimore,  Md. 
Bath,  Me. 
Boston,  Mass. 
Bangor,  Me. 
Chicago,  111. 
Charleston,  S.  C, 
Cleveland,  Ohio. 
Detroit,  Mich. 
Duluth,  Minn. 
Fernandina,  Fla. 
Galveston,  Tex. 
Key  West,  Fla. 
Los  Angeles,  Cal. 


Marquette,  Mich. 
Mobile,  Ala. 
New  York,  N.  Y. 
Newport  News,  Va. 
New  Orleans,  La. 
Norfolk,  Va. 
Ogdensburg,  N.  Y. 
Philadelphia,  Pa. 
Port  Huron,  Mich. 
Portland,  Me. 
Portland,  Oreg. 
Port  Townsend,  Wash. 


Pensacola,  Fla. 
Rochester,  N.  Y. 
Savannah,  Ga. 
San  Francisco,  Cal. 
Sault  Ste.  Marie,  Mich. 
Seattle,  Wash. 
San  Diego,  Cal. 
Sioux  City.  Iowa. 
Tacoma,  Wash. 
Tampa,  Fla. 
Toledo,  Ohio. 
Vanceboro,  Me. 


Ports  to  which  Merchandise  may  he  Transported   without  Appraise- 
ment under  tlie  Immediate  Transportation  Act  of  June  10,  1S80, 

supra. 


Atlanta,  Ga. 
Albany,  N.  Y. 
Buffalo,  N.  Y. 
Burlington,  Vt. 
Boston,  Mass. 
Baltimore,  Md. 
Bath,  Me. 
Bangor,  Me. 
Bridgeport,  Conn. 
Charleston,  S.  C. 
Chicago,  111. 
Cincinnati,  Ohio. 
Council  Bluffs,  Iowa. 
Cleveland,  Ohio. 
Columbus,  Ohio. 
Detroit,  Mich. 
Denver,  Colo. 
Duluth,  Minn. 
Dubuque,  Iowa. 
Des  Moines,  Iowa. 
Dunkirk,  N.  Y. 
Evansville,  Ind. 
Enfield,  Conn. 
Galveston,  Tex. 
Grand  Haven,  Mich. 
Grand  Rapids,  Mich. 
Hartford,  Conn. 
Indianapolis,  Ind. 


Jacksonville,  Fla. 
Kansas  City,  Mo . 
Key  West,  Fla. 
Louisville,  Ky. 
Lincoln,  Nebr. 
Los  Angeles,  Cal. 
Marquette,  Mich. 
Middletown,  Conn. 
Minneapolis,  Minn. 
Milwaukee,  Wis. 
Memphis,  Tenn. 
Mobile,  Ala. 
Nashville,  Tenn. 
Newark,  N.  J. 
Newport  eNws,  Va. 
New  YorK,  N.  Y. 
New  Haven,  Conn. 
Norfolk,  Va. 
New  Orleans,  La. 
Oakland,  Cal. 
Ocala,  Fla. 
Omaha,  Nebr. 
Ogdensburg,  N.  Y. 
Providence,  R.  I. 
Philadelphia,  Pa. 
Pittsburg,  Pa. 
Port  Huron,  Mich. 


Portsmouth,  N.  H. 
Portland,  Me. 
Portland,  Oreg. 
Port  Townsend,  Wash. 
Richmond,  Va. 
Rochester,  N.  Y. 
Sandusky,  Ohio. 
Sioux  City,  Iowa.     ' 
San  Antonio,  Tex. 
Springfield,  Mass. 
Savannah,  Ga. 
St.  Augustine,  Fla. 
St.  Louis,  Mo. 
St.  Joseph,  Mo. 
St.  Paul,  Minn. 
San  Francisco,  Cal. 
San  Diego,  Cal. 
Sault  Ste.  Marie,  Mich. 
Seattle,  Wash. 
Tampa,  Fla. 
Tacoma,  Wash. 
Toledo,  Ohio. 
Vanceboro,  Me. 
Vernon,  Rockville,  Conn. 
AVashington,  D.  C. 
Wilmington,  Del. 
Wilmington,  N.  C. 


STANDARD  GAUGE  for  IMPORTED  SHEET  and  PLATE  IRON. 


ACT  OF  MARCH  3,    1893. 

(U.  S.  statutes,  Vol.  27,  page  746.) 
An  Act  establishing  a  standard  gauge  for  sheet   and  plate  iron  and   steel. 

Be  it  enacted  ly  the  Senate  and  House  of  Representatives  of  the 
United  States  of  America  in  Congress  assembled.  That  for  the  purpose 
of  securing  uniformity  the  following  is  established  as  the  onl)-  stand- 
ard gauge  for  sheet  and  plate  iron  and  steel  in  the  United  States 
of  America,  namely  : 


Approxi- 

Approxi- 

Weight 

Weieht 

Weight 

Weight 

Weight 

Number 
of 

mate 

mate  thick- 

Approxi- 

per 

square 

foot 

per  square 

per 

per 

per 

thickness 

ness  in 

mate  thick- 

foot 

square 
foot 

square 

square 

in  frac- 

decimal 

ness  in 

in  pounds 

meter 

meter  in 

g^auge. 

tions  of  an 

parts  of  an 

millimeters 

inounces 
avoirdu- 

avoirdu- 

in kilo- 

in kilo- 

pounds 

inch. 

inch. 

pois. 

grams. 

grams. 

avoir- 

pois. 

dupois. 

0000000 

1-2 

.5               1 

12.7 

320 

20.00 

9.072 

97.65 

215.28 

000000 

15-32 

.46875 

11.90625 

300 

18.75 

8.505 

91.55 

201.82 

00000 

7-16 

.4375 

11.1135 

280 

17.50 

7.983 

85.44 

188.37 

0000 

13-33 

.40625 

10-31875 

360 

16.25 

7.371 

79.33 

174.91 

000 

3-8 

.375 

9.. 535 

240 

15 

6.804 

73.34 

161.46 

00 

11-32 

.34375 

8.73125 

220 

13.75 

6.237 

67.13 

148.00 

0 

5-16 

.3125 

7.9375 

200 

13.50 

5.67 

61.03 

134.55 

1 

9-33 

.28125 

7.14375 

180 

11.25 

5.103 

54.93 

121.09 

3 

17-64 

.265625 

6.746875 

170 

10.625 

4.819 

51.88 

114.37 

3 

1-4 

.25 

6.35 

160 

10 

4.536 

48.82 

107.64 

4 

15-64 

.234375 

5.953125 

150 

9.375 

4.252 

45.77 

100.91 

5 

7-32 

.21875 

5.55635 

140 

8.75 

3.969 

42.73 

5-4.18 

6 

13-64 

.303135 

5.159375 

130 

8.125 

3.685 

39.67 

87.45 

7 

3-16 

.1875 

4.7625 

120 

7.5 

3.402 

36.63 

80.72 

8 

11-64 

.171875 

4.365625 

110 

6.875 

3.118 

33.57 

74.00 

9 

5-32 

.15635 

3.96875 

100 

6.25 

2.835 

30.52 

67.27 

lu 

/       9-64. 

.140635 

3.571875 

90 

5.635 

2.552 

27.46 

60.55 

11 

1-8 

.135 

3.175 

80 

5 

2.268 

24.41 

53.83 

13 

7-64 

.    .109375 

2.778125 

70 

4.375 

1.984 

21.36 

47.09 

13 

3-32 

.09375 

3.38135 

60 

3.75 

1.701 

18.31 

40.36 

14 

5-64 

.078135 

1.984375 

50 

3.135 

1.417 

15.26 

33.64 

15 

9-128 

.0703135 

1.7859375 

45 

3.8135 

1.276 

13.73 

30.37 

16 

1-16 

.0635 

1.5875 

40 

3.5 

1.134 

13.21 

26.91 

17 

9-160 

.05635 

1.43875 

36 

3.35 

1.021 

10.99 

24.33 

18 

1-20 

.05 

1:37 

32 

3 

.9072 

9.765 

31.53 

19 

7-160 

.04375 

1.11125 

28 

1.75 

.7938 

8.544 

18.84 

20 

3-80- 

.0375 

.9525 

24 

1.50 

.6804 

7.334 

16.15 

21 

11-320 

.034375 

.873125 

22 

1.375 

.6237 

6.713 

14.80 

22 

1-32 

.03135 

.793750 

20 

1.35 

.567 

6.103 

13.46 

23 

9-320 

.038125 

.714375 

18 

1.135 

.5103 

5.49:3 

13.11 

34 

1-40 

.025 

.6a5 

16 

1 

.4536 

4.883 

10  76 

25 

7-320 

.021875 

.555625 

14 

.875 

.3969 

4  372 

9.43 

26 

3-160 

.01875 

.47625 

13 

.75 

.3403 

3.663 

8.07 

27* 

11-640 

.0171875 

.4365625 

11 

.6875 

.3119 

3.357 

7.40 

28 

1-64 

.015625 

.306875 

10 

.635 

.3835 

3. 05-' 

6.73 

29 

9-640 

.0140625 

.3571875 

9 

.5635 

.3551 

3.746 

6.U5 

30 

1-80 

.0125 

.3175 

8 

.5 

.3368 

3.441 

5.38 

31 

7-640 

.0109375 

.2778125 

7 

.4375 

.1984 

2.136 

4.71 

32 

13-1280 

.01015635 

.25796875 

^Vz 

.40635 

.1843 

1.983 

4.37 

33 

3-320 

.009375 

.238125 

6 

.375 

.1701 

1.831 

4.04 

34 

11-1280 

.008.59375 

.21828125 

53^ 

.34375 

.1559 

1.678 

8.70 

35 

5-640 

.0078125 

.1984375 

5 

.3135 

.1417 

1.526 

3.36 

36 

9-1280 

.00703125 

.17859375 

.38135 

.1376 

1.373 

3.03 

37 

17-2560 

.006640625 

.168671875 

4^ 

.365635 

.1205 

1.297 

3.87 

38 

1-160 

.00625 

.1.5875 

4 

.35 

.1134 

i.2n 

3.69 

And  on  and  after  July  first,  eighteen  hundred  and  ninety-three,  the 
same  and  no  other  shall  be  used  in  determining  duties  and  taxes 
levied  by  the  United  States  of  America  on  sheet  and  plate  iron  and 
steel.  But  this  Act  shall  not  be  construed  to  increase  duties  upon 
any  articles  which    may  be   imported. 

Sec.  2.  That  the  Secretary  of  the  Treasury  is  authorized  and 
required  to  prepare  suitable  standards  in  accordance  herewith. 

Sec.  3.  That  in  the  practical  use  and  application  of  the  standard 
gauge  hereby  established  a  variation  of  two  and  one-half  per  cent, 
either  way  may  be  allowed. 
Regulations  in  T.  D.  14263. 


(T.  D.  6191.) 

Capacity  of  Bottles  containing  Brandy,  Ale,  Beer  and  Porter, 

Treasury  Department,  February  21,  1884. 

The   following   table,    exhibiting   the    average    gauge   of    the 

principal  brands  of  brandy,  ale,  beer,  and  porter  bottles,  therein 

mentioned,  imported   into  the   United   States,  may   be   followed 

by  customs  officers,  unless  actual   gauge   shall  show  a  different 

result : 

ALES  ,    &c. 


Titles. 


By  whom  Bottled,  &c. 


Kind  of 
Bottles,  &c. 


Ale 

Alsop's  ale 
Do.... 


Jelfreys 

Patterson  &  Hibbert 
E.  &  J.  Burke 


Gi\\% 


Do. 


Barclay  &  Perkins's  stout 

Barclay  «&  Perkins  s  best  stout 

Bass  ale 

Do 

Do 

Do 

Do 

Do 

Bass  &  Co. 's  ale 

Do 

Do 

Do 

Do 

Bass  &  Co.'s  pale  ale 

Bass  ale 

Bass  stout 

Bass  porter 

Do 

Bremen  export  Braurerie  St.  Pauli 

D' Arcy's  Dublin  extra  stout 

Guinness's  stout 

Do 

Do 

Guinness's  extra  stout 

Do 

Do 

Do 

Do 

Guinness's  French  champagne 

Guinness's  extra  stout 

Do 

Do 

India  pale  ale 

XXX  stout.. 

Muir  &  Sons'  sparkling?  Edinburgh  ale 

McCullogh's  ♦^xtra  Dublin  stout 

McEwan's  Edinburgh  ale 

Tenant's  XXX  stout 

Tenant's  pale  ale 

Tenant's  sparkling  ale,  No.  3 

R.  Younger  &  Co.'s  sparkling  ale 

Wra.  Younger  &  Co.'s  sparkling  ale. . 


Cameron  &  Saunders. 
Patterson  &  Hibbert . 

Candler  &  Son 

Byass 

Dankes 

Patterson  «&  Hibbert. 

E.  &  J.  Burke  *  

M.  B.  Foster  &  Sons.. 

do 

R.  Porter  &  Co 

Candler  &  Son 

T.  B.  Hall  &  Co 

Ihlers&  Bell 

Wheeler  &  Co 

T.  P.  Griffin 


6.625 


6 

6.370 

6.666 


James  Gates,  Dublin. . 


Barclay  &  Perkins 


P.  Redmond  &  Co 

Dankes  

Jeffreys . . 

E.&  J.Burke*    

M.  B.  Foster  &  Sons 

R.  P.  Atkins  &  Co 

P.  Redmond  &  Co 

Jas.  McCullogh,  Son  &  Co 

W.  Edmonds  &  Co 

do 

T.  B.Hall  &  Co 

Thiers  &  Bell 

Wheeler  &  Co 

Jeffreys 

do 

Muir  &  Sons 

Jas.  McCullogh,  Son  &  Co 

McEwan 

J.  &  R.  Tenant 

do 

do 

R.  YoungQr  &  Co 

Wm.  Younger  &  Co 


6.89 

6.330 

6.330 

5.830 

6 

6.666 

6.666 

6 

6.666 


6.670 
6.200 


6.670 
6.354' 


GiM 
3.239 
3.29 

3.200 

3.31 

3.200 

3 

3 

3.29 

3.121 

3.140 

3.136 

3.200 

3.150 


3  31 

3.46 

3.125 

3.088 

2.84 

3 

3.288 

3.175 

3.121 

3.208 

2.97 

3 

3.180 

3 

3.285 

3 


3.083 

3.180 

3 

3.132 

3.132 

3.083 

3.083 

3.083 


Stone  bottles. 
In  glass. 
Imp.  pints,  in 
glass. 

Do. 

Do. 

Do. 

Do. 

Do. 

Do. 

Do. 
Wines. 
Champagnes. 
In  glass. 

Do. 

Do. 

Do. 

Do. 

Do. 

Do. 

Do. 

Do. 

Do. 

Do. 

Do. 
Champagnes. 
In  glass. 

Do. 

Do. 

Do. 

Do. 

Do. 

Do. 

Do. 

Do. 

Do. 

Do. 

Do. 

Do. 
In  stone. 
In  glass. 
In  stone. 
In  glass. 

Do. 
In  stone  jugs. 
In  stone. 

Do. 


*  E.  &  J.  Burke's  ale  and  stout,  3  gills  per  pint  bottle  (T.  D.  9506). 
Guinness's  stout  and  Bass  ale,  bottled  by  Read  Bros,  of  London,  England,  3  gills  per 
pint  bottle  (T.  D.  11948). 


BRANDY  IN   BOTTLES,  &C. 

ALPHABETICAL  LIST. 


Brands. 

Places  of  Shipment. 

1      J 

is 

O 

Arbom,  Marett  &  Co 

Coarnac 

1    ^y 

2% 

1 

i 
l|« 

Barnct  &  Fils 

Bellot  &  Co.,  J 

. .  .  do  .  . . 

Bisquit,  Dubouche  &  Co 

do 

do 

Castillo,  J.  D.  &  R 

....      do 

do 

Chaloupln  &  Co.,  V 

(Jo  . 

Comandon  &  Co 

Czuba  &  Co.,  W.  H 

do 

De  Laag-e,  Fils  &  Co 

Dessandier  &  Co.,  F 

do 

Domay,  J.  V .  ) 

Lucien,  Foucand  &  Co f 

Dubois  &  Co.,  E.  M 

Cognac  

do 

Dulary  &  Co.,  J.  E 

do 

do 

Etienne,  Pere  &  Fils,  Paul 

St  Peray 

Fie    Mestreaux  &  Co 

Onfrnao 

Fouchez,  Fils  &  Co 

iTouchez  &  Co    L . .  . 

do  . 

Furland  &  Co  ,  L 

'do 

Gautier  Freres 

Chnrpntp 

Gerin,  E 

Hennesy  &  Co.,  Jas 

Hine  &  Co.,  Thos 

do* 

do 

La  Cave  &  Co  ,  Geo 

.      .do 

do 

Laurent  &  Marot,  A.  B 

do 

do 

Martell  &  Co 

do 

Mestrezat  &  Co    

do 

Monnie  &  Co.,  J.  Denis  Henry 

do         

Moumet"  &  Co    Henry 

do 

Otard,  Dupuy  &  Co 

do    

Pinet,  Castillon  &  Co 

do  .  .      ..... 

do 

Rennv,  Martin  &  Co  ,  E 

do 

Renault  «&  Co 

do! 

Reveire,  Gradrat  &  Co 

do 

Robin  &  Co.,  Jules 

do 

Kouyer,  Guillet  &  Co 

do 

do 

Do 

Roy  Au*'*uste 

. .    do               

Sayer  &  Co.,  Geo 

Sazerac  de  Forsre  &  Fils .... 

.'do!....   

do 

Sorin,  J 

do 

The  Vine  Growers'  Co.,  Jules  Duret,  manager 

do 

6J4 

do 

i 

Tricoche  &  Co 

do 

Von  Briand,  I 

do 

To  test  the  general  accuracy  of  these  gauges,  frequent  actual 
measurements  should  be  made  at  the  different  ports.  Actual 
gauge,  however,  will  be  allowed  only  when  applied  for  prior  to 
delivery  of  the  merchandise,  or  when  the  customs  officers  shall 
ascertain  that  the  average  gauge  differs  from  the  actual  gauge. 

The  Department's  circular  of  April  7,  1876,  relating  to  the 
average  gauge  of  certain  bottles,  is  hereby  revoked. 

CHAS.  J.  FOLGER, 

Sccrctaiy. 
To  Collectors  of  Customs  and  others. 


EATES  OF  TARE.* 


Prescribed  by  Customs  Regulations  of  1893,  Article  1090. 


Almonds  :   in  bales,  2i  per  cent ;  in  bags,  2  per  cent ;  in  frails,  8  per  cent. 

Alum  :  in  casks,  10  per  cent ;  in  sacks,  coarse  or  ground,  2  pounds  per 
sack. 

Barytes,  3  per  cent. 

Beans,  castor,  weight  of  pod. 

Cheese,  in  casks  or  tubs,   10  per  cent. 

Chicory,  in  bags,  2  per  cent. 

Coppers,  in  casks,  10  per  cent. 

Figs,  13  per  cent,  gross  weight  of  the  figs,  and  the  boxes  to  be  added  to 
the  actual  tare  of  the  cases. 

Gunny  cloths,  actual  weight  of   ropes  and  covering  allowed  as  tare. 

Hay,  weight  of  sticks  and  wire  may  be  allowed  for,  and  average  tare  may 
be  calculated. 

Hemps  :  Hamburg,  Leghorn,  Trieste  ;  5  pounds  to  each  bale. 

Hemp,  Russia,  weight  of  tow  bands. 

Iron  rods  ;  Bands  of  iron  wire  surrounding  coiled  iron  rods  may  be 
allowed  as  tare  when  they  consist  of  bands  ordinarily  used  for  such  pur- 
pose and  are  of  little  or  no  commercial  value. 

Nails  :  in  bags,  2  per  cent ;  in  casks,  8  per  cent. 

xNitrate  of  soda,  2  per  cent. 

Ocher  :  dry,  in  casks,  8  per  cent ;  in  oil,  in  casks,  12  per  cent. 

Peruvian  bark,  in  ceroons,  10  per  cent. 

Paris  white,  in  casks,  10  per  cent. 

Raisins,  27  per  cent ;  actual  net  weight  to  be  ascertained  by  emptying 
and  weighing  the  contents  of  a  sufficient  number  of  boxes  of  each  chop- 
mark  to  get  a  just  average. 

Rice,  in  bags,  2  per  cent. 

Salt,  fine,  in  sacks,  3  pounds  for  each  sack  ;  coarse  or  ground  alum-salt, 
in  sacks,  2  pounds  per  sack. 

Spanish  brown  :  in  casks,  dry,  10  per  cent ;  in  casks,  in  oil,  12  per  cent. 

Sugar  :  in  tierces  and  hogsheads,  actual  tare  ;  in  barrels,  10  per  cent ; 
in  boxes,  14  per  cent ;  in  bags,  11  per  cent ;  melado,  9  per  cent ;  actual 
tare  on  irregular  packages,  and  on  sugar  in  bags  from  Havana. 

Tin,  in  boxes,  actual  net  weight  to  be  ascertained  by  emptying  and 
weighing  the  contents  of  a  sufficient  number  of  boxes  of  each  chop  mark 
or  brand  to  get  an  average. 

Tobacco :  leaf,  in  bales,  13  pounds  each  bale ;  Sumatra,  4i  pounds  on 
inside  matting  and  cord,  weight  of  second  covering  to  be  ascertained. 

Whiting,  in  casks,  10  per  cent. 

Zinc,  sheet,  weight  of  silos. 

*The  tares,  as  above,  is  that  uniformly  allowed  in  all  ports  in  the  United 
States  when  the  actual  tare  is  not  claimed  by  the  importer  at  the  time  of 
entry.     See  Section  2898  Revised   Statutes,  page  42. 


METEIC   SYSTEM. 


AUTHORIZED  TABLE  OF  WEIGHTS  AND  MEASURES. 


As  established  by  Section  3570  Revised  Statutes,  page  108. 
Measures  of  Length. 


Metric  denominations  and  values. 

Equivalents  in  denominations  in  use. 

Mvriameter.       10,000  meters. 

6.2137  miles. 

Kilometer  . .          1,000  meters. 

0.62137  miles,  or  3,280  feet  and  10  inches. 

Hectometer .             100  meters. 

328  feet  and  1  inch. 

Dekameter..               10  meters. 

393.7  Inches. 

Meter ]  meter. 

39.37  inches.                  • 

Decimeter. .         rV  of  a  meter. 

3.937  inches. 

Centimeter..       y^o  of  a  meter. 

0.3937  inches. 

Millimeter..     yoVir  of  a  meter. 

0.0394  inches. 

Measures  of  Capacity. 


Metric  denominations  and  values. 


Equivalents  in  denominations  in  use. 


Names. 


No.  of 
liters. 


Cubic  Measure. 


Liquor  or  Wint 
Measure. 


Kiloliter,  ( 

stere 

Hectoliter. 

Dekaliter.. 

Liter 

Deciliter  . . 
Centiliter. . 
Mililiter. . . 


1,000    1  cubic  meter 

lOOjiV  of  a  cubic  meter 

10  10  cubic  decimeters. . . 

11  1  cubic  decimeter. . . . 

tVitV  of  3-  cub.  decimeter. 

i^(y|10  cubic  centimeters. . 


|1.308cub.  yds.   264.17  gallons. 
2  bushels  and 


1  cubic  centimeter. 


3.35  pecks. . 
9.08  quarts  . . . . 
0.908  quarts  . . 
6.1022  cu.  inch 
0.6102  cu.  inch 
0.061  cu.   inch 


26.417  gallons. 
2.6417  gallons. 
1.0567  quarts. 
0.845  gills. 
0.338  flu.  ounces. 
0.27  fluid  drams. 


Measures  of  Surface. 


Metric  denominations  and  values. 


Hectare 10,000  square  meters. 

Are 100  square  meters. 

Centare 1  square  meter. 


Equivalents  in  denominations  in  use. 


2.471  acres. 
119.6  square  yards. 
1550  square  inches. 


Weights. 


Metric  denominations  and  values. 

Equivalents  in  denom- 
inations in  use. 

Names. 

Number 

of 
grams. 

Weight  of  what  quantity 
of  water  at  maximum 
density. 

Avoirdupois  weight. 

Millier  or  tonneau. 

1,000,000 

100,000 

10,000 

1,000 

100 

10 

1 

1  cubic  meter 

2204.6  pounds. 
220.46  pounds. 
22.046  pounds. 
2.2046  pounds. 
3.5274  ounces. 

Quintal 

1  hectoliter 

Myriagram 

Kilogram  or  kilo. . 
Hectogram 

Dp.Ufl.crrnm 

10  liters 

1  liter 

1  deciliter 

10  cubic  centimeters 

1  cubic  centimeter 

tV  of  a  cubic  centimeter. 

10  cubic  millimeters. . .. 
1  cubic  millimeter 

0.3527  ounces. 

Gram 

15.432  grains 
1.5432  grains. 
0.1543  grains. 

Decigram 

Cf'ntifirram 

Milligram 

0.0154  grains. 

SPANISH  POUNDS 

REDUCED  TO 

UNITED  STATES  POUNDS. 


Spanish 

United  States 

Spanish 

United  States 

Spanish 

United  States 

lbs. 

lbs. 

lbs. 

lbs. 

lbs. 

lbs. 

1 

1.0143 

38 

38.5446 

75 

76.0748 

2 

2.0287 

39 

39.5589 

76 

77.0891 

3 

3.0430 

40 

40.5732 

77 

78.1035 

4 

4.0573 

41 

41.5875 

78 

79.1178 

5 

5.0716 

42 

42.6019 

79 

80.1321 

6 

6.0860 

43 

43.6162 

80 

81.1465 

7 

7.1003 

44 

44.6305 

81 

82.1608 

8 

8.1146 

45 

45.6449 

82 

83.1751 

9 

9.1290 

46 

46.6592 

83 

84.1895 

10 

10.1433 

47 

47.6735 

84 

85.2038 

11 

11.1576 

48 

48.6879 

85 

86.2181 

12 

12.1719 

49 

49.7022 

86 

87.2325 

13 

13.1863 

50 

50.7165 

87 

88.2468 

14 

14.2006 

51 

51.7309 

88 

89.2611 

15 

15.2149 

52 

52.7452 

89 

90.2754 

16 

16.2293 

53 

53.7595 

90 

91.2898 

17 

17.2436 

54 

54.7738 

91 

92.3041 

18 

18.2579 

55 

55.7882 

92 

93.3184 

19 

19.2722 

56 

56.8025 

93 

94.3328 

20 

20.2866 

57 

57.8168 

94 

95.3471 

21 

21.3009 

58 

58.8312 

95 

96.3614 

22 

22.3152 

59 

59.8455 

96 

97.3758 

23 

23.3296 

60 

60.8598 

97 

98.3901 

24 

24.3439 

61 

61.8742 

98 

99.4044 

25 

25.3582 

62 

62.8885 

99 

100.4188 

26 

26.3726 

63 

63.9028 

100 

101.4330 

27 

27.3869 

64 

64.9212 

200 

202.8660 

28 

28.4012 

65 

65.9315 

300 

304.2990 

29 

29.4156 

66 

66.9458 

400 

405.7320 

30 

30.4299 

67 

67.9602 

500 

507.1650 

31 

31.4442 

68 

68.9745 

600 

608.5980 

32 

32.4586 

69 

69.9888 

700 

73  0.0320 

33 

33.4729 

70 

71.0031 

800 

811.4650 

34 

34.4872 

71 

72.0175 

900 

912.8970 

35 

35.5016 

72 

73.0318 

•1000 

1014.3330 

36 

36.5159 

73 

74.0461 

37 

37.5302 

74 

75.0605 

HUNDRED-WEIGHTS  AND  TONS 
REDUCED  TO  POUNDS. 


Tons  construed  to  mean  twenty  hundred- weight,  each  of  one  hundred  and  twelve 
pounds  avoirdupois.    (See  Section  2951,  Revised  Statutes,  page  56.) 


Cwts. 

Lbs. 

Tons. 

Lbs. 

Tons. 

Lbs. 

Tons. 

Lbs. 

Tons. 

Lbs. 

1 

112 

27 

60,480 

73 

163,520 

119 

266,560 

165 

369,600 

2 

224 

28 

62,720 

74 

165,760 

120 

268,800 

166 

371,840 

3 

336 

29 

64,960 

75 

168,000 

121 

271,040 

167 

374,080 

4 

448 

30 

67,200 

76 

170,240 

122 

273,280 

168 

376,320 

5 

660 

31 

69,440 

77 

172,480 

123 

275,520 

169 

378,560 

6 

672 

32 

71,680 

78 

174,720 

124 

277,760 

170 

380,800 

7 

784 

33 

73,920 

79 

176,960 

125 

280,000 

171 

383,040 

8 

896 

34 

76,160 

80 

179,200 

126 

282,240 

172 

385,280 

9 

1,008 

35 

78,400 

81 

181,440 

127 

284.480 

173 

387,520 

10 

1,120 

36 

80,640 

82 

183,680 

128 

286,720 

174 

389,760 

11 

1,232 

37 

82,880 

83 

ia5,920 

129 

288,960 

175 

392,000 

12 

1,344 

38 

85,120 

84 

188,160 

130 

291,200 

176 

394,240 

13 

1,456 

39 

87.360 

85 

190,400 

131 

293,440 

177 

396,480 

14 

1,568 

40 

89,600 

86 

192,640 

132 

295,680 

178 

398,720 

15 

1,680 

41 

91,840 

87 

194,880 

133 

297,920 

179 

400,960 

16 

1,792 

42 

94,080 

88 

197,120 

134 

300,160 

180 

403,200 

17 

1.904 

43 

96,320 

89 

199,360 

135 

302,403 

181 

405.440 

18 

2,016 

44 

98  560 

90 

201,600 

136 

304,640 

182 

407.680 

19 

2,128 

45 

100,800 

91 

203,840 

137 

306,880 

183 

409.920 

Tons. 

46 

103,040 

92 

206,080 

138 

309,120 

184 

412,160 

1 

2,240 

47 

10.5,280 

93 

208,320 

139 

311,360 

185 

414,400 

2 

4,480 

48 

107,520 

94 

210.560 

140 

313,600 

186 

416,640 

3 

6,720 

49 

109,760 

««5 

212,800 

141 

315,840 

187 

418,880 

4 

8,960 

50 

112,000 

96 

215,040 

142 

318,080 

188 

421,120 

5 

11,200 

51 

114,240 

97 

217,280 

143 

320,320 

189 

423,360 

6 

13,440 

52 

116,480 

98 

219,520 

144 

322,560 

190 

425,600 

7 

15,680 

53 

118,720 

99 

221,760 

145 

324,800 

191 

427,840 

8 

17,920 

54 

120,960 

100 

224,000 

146 

327,040 

192 

430,080 

9 

20,160 

55 

123,200 

101 

226,240 

147 

329,280 

193 

432,320 

10 

22,400 

56 

125,440 

102 

228,480 

148 

331,520 

194 

434,560 

11 

24,640 

57 

127,680 

103 

230,720 

149 

333,760 

195 

436,800 

12 

26,880 

58 

129,920 

104 

232,960 

1.50 

336,000 

196 

439,040 

13 

29,120 

59 

132,160 

105 

235,200 

151 

338,240 

197 

441,280 

14 

31,360 

60 

134,400 

106 

237,440 

152 

340,480 

198 

443,520 

15 

33,600 

61 

136,640 

107 

239,680 

153 

342,720 

199 

445,760 

16 

a5,840 

62 

138,880 

108 

241,920 

154 

344,960 

200 

448,000 

17 

38,080 

63 

141,120 

109 

244,160 

155 

347,200 

300 

672,000 

18 

40,320 

64 

143,360 

110 

246,400 

156 

349,440 

400 

896,000 

19 

42,560 

65 

145.600 

111 

248,640 

157 

351,680 

600 

1,120,000 

20 

44,800 

66 

147,840 

112 

250,880 

158 

353,920 

600 

1,344,000 

21 

47,040 

67 

150,080 

113 

253,120 

159 

a56,160 

700 

1,568,000 

22 

49.280 

68 

152,320 

114 

255,360 

160 

358,400 

800 

1,792,000 

23 

51,520 

69 

154,560 

115 

257,600 

161 

360,640 

900 

2,016,000 

24 

53,760 

70 

156,800 

116 

259,840 

162 

362,880 

1,000 

2,240,000 

25 

56,000 

71 

159,040 

117 

262,080 

163 

365,120 

26 

58,240 

72 

161,280 

118 

264,320 

164 

367,360 

Liters  Reduced  to  U.  S.  Wine  Gallons, 

100  Centiliters=1  Litek=1.0o67  Quaits=.26417  Gallons. 


Liters. 

Gallons. 

Liters. 

Gallons. 

Liters. 

Gallons. 

1 

.2642 

38 

10.0387 

74 

19.5490 

'2 

.5284 

39 

10.3028 

75 

19.8131 

3 

.7925 

40 

10.5670 

76 

20.0773 

4 

1.0567 

41 

10.8312 

77 

20.3415 

5 

1.3209 

42 

11.0954 

78 

20.6057 

6 

1.5851 

43 

11.3595 

79 

20.8698 

7 

1.8492 

44 

11.6237 

80 

21.1340 

8 

2.1134 

45 

11.8879 

81 

21.3982 

9 

2.3776 

46 

12.1521 

82 

21.6623 

10 

2.6418 

47 

12.4162 

83 

21.9265 

11 

2.9059 

48 

12.6804 

84 

22.1907 

12 

3.1701 

49 

12.9446 

85 

22.4549 

13 

3.4343 

50 

13.2088 

86 

22.7190 

14 

3.6985 

51 

13.4729 

87 

22.9832 

15 

3.9626 

52 

13.7371 

88 

23.2474 

16 

4.2268 

53 

14.0013 

89 

23.5116 

17 

4.4910 

54 

14.2654 

90 

23.775S 

18 

4.7552- 

55 

14.5296 

91 

24.0399 

19 

5.0193 

56 

14.7938 

92 

24.3041 

20 

5.2835 

57 

15.0580 

93 

24.5683 

21 

5.5477 

5S 

15.3222 

94 

24.8324 

22 

5.8119 

59 

15.5863 

95 

25.0966 

23 

6.0760 

60 

15.8505 

96 

25.3608 

24 

6.3402 

61 

16.1147 

97 

25.6250 

25 

6.6044 

62 

16.3789 

98 

25.8892 

26 

6.8686 

63 

16.6430 

99 

26.1533 

27 

7.1327 

64 

16.9072 

100 

26.4175 

28 

7.3969 

65 

17.1714 

200 

52.8350 

29 

7.6611 

66 

17.4356 

300 

79.2525 

30 

7.9253 

67 

17.6997 

400 

105.6700 

31 

8.1894 

6S 

17.9639 

500 

132.0875 

32 

8.4536 

69 

18.2281 

600 

158.5050 

33 

8.7178 

70 

18.4923 

700 

184.9225 

34 

8.9820 

71 

18.7564 

800 

211.3400 

35 

9.2461 

72 

19.0206 

900 

237.7575 

36 

9.5103 

73 

19.2848 

1000 

264.1750 

37 

9.7745 

Kilograms  or  Kilos  Reduced  to 
Avoirdupois  Pounds. 

1000  Grams=1  Kilo.^2.2046  lbs. 


—    ■ 

Kilos. 

1 

j  U.S.  lbs. 

Kilos. 

U.  S.  lbs. 

Kilos. 

U.  S.  lbs. 

1 

2.2040 

38 

83.7748 

74 

103.1404 

2 

4.4092 

39 

85.9794 

75 

105.3450 

3 

0.6138 

40 

88.1840 

70 

107.5490 

4 

8.8184 

41 

90.3880 

77 

109.7542 

5 

11.0230 

42 

92.5932 

78 

171.9588 

6 

13.2270 

43 

94.7978 

79 

174.1034 

7 

15.4322 

44 

97.0024 

80 

170.3080 

8 

17.6368 

45 

99.2070 

81 

178.5720 

9 

19.8414 

40 

101.4110 

82 

180.7772 

10 

22.0400 

47 

103.0102 

83 

182.9818 

11 

24.2500 

48 

105.8208 

84 

185.1804 

12 

20.4552 

49 

108.0254 

85 

187.3910 

13 

28.0598 

50 

110.2300 

80 

189.5950 

14 

30.8044 

51 

112.4340 

87 

191.8002 

15 

33.0090 

52 

114.0392 

SS 

194.0048 

16 

35.2730 

53 

110.8438 

89 

190.2094 

17 

37.4782 

54 

119.0484 

90 

198.4140 

18 

39.0828 

55 

121.2530 

/91 

200.0180 

19 

41.8874 

50 

123.4576 

92 

202.8232 

20 

44.0920 

57 

125.0022 

93 

205.0278 

21 

40.2900 

58 

127.8008 

94 

207.2324 

22 

48.5012 

59 

130.0714 

95 

209.4370 

23 

50.7058 

00 

132.2700 

90 

211.0410 

24 

52.9104 

01 

134.4800 

97 

213.8402 

25 

55.1150 

02 

130.0852 

98 

210.0508 

20 

57.3190 

03 

138.8898 

99 

218.2554 

27 

59.5242 

04 

141.0944 

100 

220.4000 

28 

01.7288 

05 

143.2990 

200 

440.9200 

29 

03.9334 

00 

145.5030 

300 

001.3800 

30 

60.1380 

07 

147.7082 

400 

881.8400 

31 

08.3420 

08 

149.9128 

500 

1102.3000 

32 

70.5472 

09 

152.1174 

000 

1322.7000 

33 

72.7518 

70 

154.3220 

700 

1543.2200 

34 

74.9504 

71 

150.5200 

800 

1703.0800 

35 

77.1010 

72 

158.7312 

900 

1984.1400 

3G 

79.3050 

73 

100.9358 

1000 

2204.0000 

37 

«: 

81.5702 

1 
1 

One  Metre  Reduced  to  Square  Yards 

FROM 

V^    TO   100  CENTIMETRES    WIDE. 


1  Metre=100  Oentimetres=39.37  Inches. 


Width 

in 
CM. 

Square  Yards 

Width 

in 
C  M. 

Square  Yards 

Width 

in 
0.  M. 

Square  Yards 

i 

.00598 

34 

.40664 

68 

.81328 

1 

.01196 

35 

.41860 

69 

.82524 

2 

.02392 

36 

.43056 

70 

.83720 

3 

.03588 

37 

.44252 

71 

.84916 

4 

.0478*4 

38 

.45448 

72 

.86112 

5 

.05980 

39 

.46644 

73 

.87308 

0 

.07176 

40 

.47840 

74 

.88504 

7 

.08372 

41 

.49037 

75 

.89700 

8 

.09568 

42 

.50232 

76 

.90896 

9 

.10764 

43 

.51428 

77 

.92092 

10 

.11960 

44 

.52624 

78 

.93288 

11 

.13156 

45 

.53820 

79 

.94484 

VI 

.14352 

46 

.55016 

80 

.95680 

13 

.15548 

47 

.56212 

81 

.96876 

14 

.16744 

48 

.57408 

82 

.98072 

15 

.17940 

49 

.58604 

83  " 

.99268 

16 

.19136 

50 

.59800 

84 

1.00464 

17 

.20332 

51 

.60996 

85 

1.01660 

18 

.21528 

52 

.62192 

86 

1.02856 

19 

.22724 

53 

.63388 

87 

1.04052 

20 

.23920 

54 

.64584 

88 

1.05248 

21 

.25116 

55 

.65780 

89 

1-06444 

22 

.26312 

56 

.66976 

90 

1.07640 

23 

.27508 

57 

.68172 

91 

1.08836 

24 

.28704 

58 

.69368 

92 

1.10032 

25 

.29900 

59 

.70564 

93 

1.11228 

26 

.31096 

60 

.71760 

94 

1.12424 

27 

.32292 

61 

.72956 

95 

1.13620 

28 

.33488 

62 

.74152 

96 

1.14816 

29 

•34684 

63 

.75348 

97 

1.16012 

30 

.35880 

64 

.76544 

98 

1.17208 

31 

.37076 

65 

.77740 

99 

1.18404 

32 

.38272 

m 

.789:i6 

100 

1.19600 

33 

.39468 

67 

.80132 

LINEAL   YAKD 

FROM   ys    OF   AN  INCH   TO   100  INCHES   IN   WIDTH, 

REDUCED  TO 

SQUARE   YARDS. 


Inches 
Wide. 

Square  Yards 

Inches 
Wide. 

Square  Yards 

Inches 
Wide. 

Square  Yards 

* 

.0035 

.  30 

.8333 

66 

1.8333 

i 

.0069 

31 

.8611 

67 

1.8611 

1 

.0104 

32 

.8889 

68 

1.8888 

i 

.0139 

33 

.9167 

69 

1.9166 

g 

.0174 

34 

.9444 

70 

1.9444 

,  s 

.0208 

35 

.9722 

71 

1.9722 

I 

.0242 

36 

1.0000 

72  . 

2.0000 

1 

.02775 

37 

1.0277 

73 

2.0278 

2 

.0555 

38 

1.0555 

74 

2.0556 

3 

.0833 

39 

1.0833 

75 

2.0833 

4 

.1111 

40 

1.1111 

76 

2.1111 

5 

.1389 

41 

1.1389 

77 

2.1389 

6 

.1667 

42 

1.1667 

78 

2.1667 

7 

.1914 

43 

1.1944 

79 

2.1944 

8 

.2222 

44 

1.2222 

80 

2.2222 

9 

.2500 

45 

1.2500 

81 

2.2500 

10 

.2778 

46 

1.2777 

82 

2.2778 

11 

.3055 

47 

1.3055 

83 

2.3056 

12 

.3333 

48 

1.3333 

84 

2.3333 

13 

.3611 

49 

1.3611 

85 

2.3611 

14 

.3888 

50 

1.3888 

86 

2.3889 

15 

.4166 

51 

1.4166 

87 

2.4167 

16 

,4444 

52 

1.4444 

88 

2.4444 

17 

.4722 

53 

1.4722 

89 

2.4722 

18 

.5000 

54 

1.5000 

90 

2.5000 

19 

.5278 

55 

1.5277 

91 

2.5278 

20 

.5555 

56 

1.5555 

92 

2.5556 

21 

.5833 

57 

1.5833 

93 

2.5833 

22 

.6111 

58 

1.6111 

94 

2.6111 

23 

.6389 

59 

1.6388 

95 

2.6389 

24 

.6666 

60 

1.6666 

96 

2.6667 

25 

.6944 

61 

1.6944 

97 

2.6944 

26 

.7222 

62 

1.7222 

98 

2.7222 

27 

.7500 

63 

1.7500 

99 

2.7500 

28 

.7777 

64 

1.7777 

100 

2.7778 

29 

.8056 

65 

1.8055 

POUND    STERLING    OF    GREAT    BRITAIN 

REDUCED    TO    CUSTOM    HOUSE    STANDARD 

At    $4.8665   AS    fixed   BT 
Section   3565    of  the    Revised    Statxttes. 


£  s. 

$    cts. 

£ 

$  cts. 

£ 

$  cts. 

£ 

$    cts. 

1 

.2433 

14 

68.1310 

46 

223.8590 

78 

379.5870 

2 

.4866 

15 

72.9975 

47 

228.7255 

79 

384.4535 

3 

.7299 

16 

77.8640 

48 

233.5920 

80 

389.3200 

4 

.9732 

17 

82.7305 

49 

238.4585 

81 

394.1865 

5 

1.2165 

18 

87.5970 

50 

243.3250 

8^A 

399.0530 

6 

1.4598 

19 

92.4635 

51 

248.1915 

83 

403.9195 

7 

1.7031 

20 

97.3300 

52 

253.0580 

84 

408.7860 

8 

1.9464 

21 

102.1965 

53 

257.9245 

85 

413.6525 

9 

2.1897 

22 

107.0630 

54 

262.7910 

86 

418.5190 

10 

2.4330 

23 

111.9295 

55 

267.6575 

87 

423.3855 

11 

2.6763 

24 

116.7960 

56 

272.5240 

88 

428.2520 

12 

2.9196 

25 

121.6625 

57 

277.3905 

89 

433.1185 

13 

3.1629 

26 

126.5290 

58 

282.2570 

90 

437.9850 

14 

3.4062 

27 

131.3955 

59 

287.1235 

91 

442.8515 

15 

3.6495 

28 

136.2620 

60 

291.9900 

92 

447.7180 

IG 

3.8928 

29 

141.1285 

61 

296.8565 

93 

452.5845 

17 

4.13G1 

30 

145.9950 

62 

301.7230 

94 

457.4510 

18 

4.3794 

31 

150.8615 

63 

306.5895 

95 

462.3175 

19 

4.6227 

32 

155.7280 

64 

311.4560 

96 

467.1840 

£1 

4.86G5 

33 

160.5945 

65 

316.3225 

97 

472.0505 

2 

9.7330 

34 

165.4610 

66 

321.1890 

98 

476.9170 

3 

14.5995 

35 

170.3275 

67 

326.0555 

99 

481.7835 

4 

19.4660 

36 

175.1940 

68 

330.9220 

100 

486.6500 

5 

24.3325 

37 

180.0605 

69 

335.7885 

101 

491.5165 

6 

29.1990 

38 

184.9270 

70 

340.6550 

102 

496.3830 

7 

34.0655 

39 

189.7935 

71 

345.5215 

103 

501.2495 

8 

38.9320 

40 

194.6600 

72 

350.3880 

104 

506.1160 

9 

43.7985 

41 

199.5265 

73 

355.2545  | 

105 

510.9825 

10 

48.6650 

42 

204.3930 

74 

360.1210. 

106 

515.8490 

11 

53.5315 

43 

209.2595 

75 

364.9875 

107 

520.7155 

12 

58.3980 

44 

214.1260 

76 

369.8540 

108 

525.5820 

13 

63.2645 

45 

218.9925 

77 

374.7205 

109 

1 

530.4485 

POUND  STERLING  OF  GREAT  BRITAIN.— Continued. 


£ 

$  cts. 

£ 

$    cts. 

£ 
190 

$  cts. 

£ 

$  cts. 

110 

535.3150 

150 

729.9750 

924.6350 

230 

1119.2950 

111 

540.1815 

151 

734.8415 

191 

929.5015 

231 

1124.1615 

112 

545.0480 

152 

739.7080 

192 

934.3680 

232 

1129.0280 

113 

549.9145 

153 

744.5745 

193 

939.2345 

233 

1133.8945 

114 

554.7810 

154 

749.4410 

194 

944.1010 

234 

1138.7610 

115 

559.6475 

155 

754.3075 

195 

948.9675 

235 

1143.6275 

116 

564.5140 

156 

759.1740 

196 

953.8340 

236 

1148.4940 

117 

569.3805 

157 

764.0405 

197 

958.7005 

237 

1153.3605 

118 

574.2470 

158 

768.9070 

198 

963.5670 

238 

1158.2270 

119 

579.1135 

159 

773.7735 

199  i 

968.4335 

239 

1163.0935 

120 

583.9800 

160 

778.6400 

200 

973.3000 

240 

1167.9600 

121 

588.8465 

161 

783.5065 

201 

978.1665 

241 

1172.8265 

122 

593.7130 

162 

788.3730 

202 

983.0330 

242 

1177.6930 

123 

598.5795 

163 

793.2395 

203 

987.8995 

243 

1182.5595 

124 

603.4460 

164 

798.1060 

204 

992.7660 

244 

1187.4260 

125 

608.3125 

165 

802.9725 

205 

997.6325 

245 

1192.2925 

126 

613.1790 

166 

807.8390 

206 

1002.4990 

246 

1197.1590 

127 

618.0455 

167 

812.7055 

207 

1007.3655 

247 

1202.0255 

128 

622.9120 

168 

817.5720 

208 

1012.2320 

248 

1206.8920 

129 

627.7785 

169 

822.4385 

209 

1017.0985 

249 

1211.7585 

130 

632.6450 

170 

827.3050 

210 

1021.9650 

250 

1216.6250 

131 

637.5115 

171 

832.1715 

211 

1026.8315 

251 

1221.4915 

132 

642.3780 

172 

837.0380 

212 

1031.6980 

252 

1226.3580 

133 

647.2445 

173 

841.9045 

213 

1036.5645 

253 

1231.2245 

134 

652.1110 

174 

846.7710 

214 

1041.4310 

254 

1236.0910 

135 

656.9775 

175 

851.6375 

215 

1046.2975 

255 

1240.9575 

136 

661.8440 

176 

856.5040 

216 

1051.1640 

256 

1245.8240 

137 

666.7105 

177 

861.3705 

217 

1056.0305 

257 

1250.6905 

138 

671.5770 

178 

866.2370 

218 

1060.8970 

258 

1255.5570 

139 

676.4435 

179 

871.1035 

219 

1065.7635 

259 

1260.4235 

140 

681.3100 

180 

875.9700 

220 

1070.6300 

260 

1265.2900 

141 

686.1765 

181 

880.8365 

221 

1075.4965 

261 

1270.1565 

142 

691.0430 

182 

885.7030 

222 

1080.3630 

262 

1275.0230 

143 

695.9095 

183 

890.5695 

223 

1085.2295 

263 

1279.8895 

144 

700.7760 

184 

895.4360 

224 

1  1090.0960 

264 

1284.7560 

145 

705.6425 

185 

900.3025 

225 

1094.9625 

265 

1289.6225 

146 

710.5090 

186 

905.1690 

226 

1099.8290 

266 

1294.4890 

147 

715.3755 

187 

910.0355 

227 

1104.6955 

267 

1299.3555 

148 

720.2420 

188 

914.9020 

228 

1109.5620 

268 

1304.2220 

149 

725.1085 

189 

> 

919.7685 

229 

1114.4285 

1 

269 

1309.0885 

POUND  STERLING  OF  GREAT  BRITAIN.— Continued. 


£ 

$  cts. 

£ 

$    cts. 

£ 

$  cts. 

£ 

$  cts. 

270 

1313.9550 

310 

1508.6150 

350 

1703.2750 

390 

1897.9350 

271 

1318.8215 

311 

1513.4815 

351 

1708.1415 

391 

1902.8015 

272 

1323.6880 

312 

1518.3480 

352 

1713.0080 

392 

1907.6680 

273 

1328.5545 

313 

1523.2145 

353 

1717.8745 

393 

1912.5345 

274 

1333.4210 

314 

1528.0810 

354 

1722.7410 

394 

1917.4010 

275 

1338.2875 

315 

1532.9475 

355 

1727.6075 

395 

1922.2675 

276 

1343.1540 

316 

1537.8140 

356 

1732.4740 

396 

1927.1340 

277 

1348.0205 

317 

1542.6805 

357 

1737.3405 

397 

1932.0005 

278 

1352.8870 

318 

1547.5470 

358 

1742.2070 

398 

1936.8670 

279 

1357.7535 

319 

1552.4135 

359 

1747.0735 

399 

1941.7335 

280 

1362.6200 

320 

1557.2800 

360 

1751.9400 

400 

1946.6000 

281 

1367.4865 

321 

1562.1465 

361 

1756.8065 

401 

1951.4665 

282 

1372.3530 

322 

1567.0130 

362 

1761.6730 

402 

1956.3330 

283 

1377.2195 

323 

1571.8795 

363 

1766.5395 

403 

1961.1995 

284 

1382.0860 

324 

1576.7460 

364 

1771.4060 

404 

1966.0660 

285 

1386.9525 

325 

1581.6125 

365 

1776.2725 

405 

1970.9325 

286 

1391.8190 

326 

1586.4790 

366 

1781.1390 

406 

1975.7990 

287 

1396.6855 

327 

1591.3455 

367 

1786.0055 

407 

1980.6655 

288 

1401.5520 

328 

1596.2120 

368 

1790.8720 

408 

1985.5320 

289 

1406.4185 

329 

1601.0785 

369 

1795.7385 

409 

1990.3985 

290 

1411.2850 

330 

1605.9450 

370 

1800.6050 

410 

1995.2650 

291 

1416.1515 

331 

1610.8115 

371 

1805.4715 

411 

2000.1315 

292 

1421.0180 

332 

1615.6780 

372 

1810.3380 

412 

2004.9980 

293 

1425.8845 

333 

1620.5445 

373 

1815.2045 

413 

2009.8645 

294 

1430.7510 

334 

1625.4110 

374 

1820.0710 

414 

2014.7310 

295 

1435.6175 

335 

1630.2775 

375 

1824.9375 

415 

2019.5975 

296 

1440.4840 

336 

1635.1440 

376 

1829.8040 

416 

2024.4640 

297 

1445.3505 

337 

1640.0105 

377 

1834.6705 

417 

2029.3305 

298 

1450.2170 

338 

1644.8770 

378 

1839.5370 

418 

2034.1970 

299 

1455.0835 

339 

1649.7435 

379 

1844.4035 

419 

2039.0035 

300 

1459.9500 

340 

1654.6100 

380 

1849.2700 

420 

2043.9300 

301 

1464.8165 

341 

1659.4765 

381 

1854.1365 

421 

2048.7965 

302 

1469.6830 

342 

1664.3430 

382 

1859.0030 

422 

2053.6630 

303 

1474.5495 

343 

1669.2095 

383 

1863.8695 

423 

2058.5295 

304 

1479.4160 

344 

1674.0760 

384 

1868.7360 

424 

2063.3960 

305 

1484.2825 

345 

1678.9425 

385 

1873.6025 

425 

2068.2625 

306 

1489.1490 

346 

1683.8090 

386 

1878.4690 

426 

2073.1290 

.  307 

1494.0155 

347 

1688.6755 

387 

1883.3355 

427 

2077.9955 

308 

1498.8820 

348 

1693.5420 

388 

1888.2020 

428 

2082.8620 

309 

1503.7485 

340 

1698.4085 

1 

389 

1893.0685 

429 

i  2087.7285 

1 

POUND  STERLING  OF  GREAT  B KIT Ai:S.— Continued. 


£ 

$  cts. 

£ 

$  cts. 

£ 

$     cts. 

£     j   $  cts. 

430 

2092.5950 

470 

2287.2550 

510 

2481.9150 

550 

2676.5750 

431 

2097.4615 

471 

2292.1215 

511 

2486.7815 

551 

2681.4415 

432 

2102.3280 

472 

2296.9880 

512 

2491.6480 

552 

2686.3080 

433 

2107.1945 

473 

2301.8545 

513 

2496.5145 

553 

2691.1745 

434 

2112.0610 

474 

2306.7210 

514 

2501.3810 

554 

2696.0410 

435 

2116.9275 

475 

2311.5875 

515 

2506.2475 

555 

2700.9075 

43G 

2121.7940 

476 

2316.4540 

516 

2511.1140 

556 

2705.7740 

437 

2126.6605 

477 

2321.3205 

517 

2515.9805 

557 

2710.6405 

438 

2131.5270 

478 

2326.1870 

518 

2520.8470 

558 

2715.5070 

439 

2136.3935 

479 

2331.0535 

519 

2525.7135 

559 

2720.3735 

440 

2141.2600 

480 

2335.9200 

520 

2530.5800 

560 

2725.2400 

441 

2146.1265 

481 

2340.7865 

521 

2535.4465 

561 

2730.1065 

442 

2150.9930 

482 

2345.6530 

522 

2540.3130 

562 

2734.9730 

443 

2155.8595 

483 

2350.5195 

523 

2545.1795 

563 

2739.8395 

444 

2160.7260 

484 

2355.3860 

524 

2550.0460 

564 

2744.7060 

445 

2165.5925 

485 

2360.2525 

525 

2554.9125 

565 

2749.5725 

446 

2170.4590 

486 

2365.1190 

526 

2559.7790 

oG6 

2754.4390 

447 

2175.3255 

487 

2369.9855 

527 

2564.6455 

567 

2759.3055 

448 

2180.1920 

488 

2374.8520 

528 

2569.5120 

568 

2764.1720 

449 

2185.0585 

489 

2379.7185 

529 

2574.3785 

569 

2769.0385 

450 

2189.9250 

490 

2384.5850 

530 

2579.2450 

570 

2773.9050 

451 

2194.7915 

491 

2389.4515 

531 

2584.1115 

571 

2778.7715 

452 

2199.6580 

492 

2394.3180 

532 

2588.9780 

572 

2783.6380 

453 

2204.5245 

493 

2399.1845 

533 

2593.8445 

573 

2788.5045 

454 

2209.3910 

494 

2404.0510 

534 

2598.7110 

574 

2793.3710 

455 

2214.2575 

495 

2408.9175 

535 

2603.5775 

575 

2798.2375 

456 

2219.1240 

496 

2413.7840 

536 

2608.4440 

576 

2803.1040 

457 

2223.9905 

497 

2418.6505 

537 

2613.3105 

577 

2807.9705 

458 

2228.8570 

498 

2423.5J70 

538 

2618.1770 

578 

2812.8370 

459 

2233.7235 

499 

2428.3835 

539 

2623.0435 

579 

2817.7035 

460 

2238.5900 

500 

2433.2500 

540 

2627.9100 

580 

2822.5700 

461 

2243.4565 

501 

2438.1165 

541 

2632.7765 

581 

2827.4365 

462 

2248.3230 

502 

2442.9830 

542 

2637.6430 

582 

28.32.3030 

463 

2253.1895 

503 

2447.8495 

543 

2642.5095 

583 

2837.1695 

464 

2258.0560 

504 

2452.7160 

544 

2647.3760 

584 

2842.0360 

465 

2262.9225 

505 

2457.5825 

545 

2652.2425 

585 

2846.9025 

466 

2267.7890 

506 

2462.4490 

546 

2657.1090 

5S6 

2851.7690 

467 

2272.6555 

507 

2467.3155 

547 

2661.9755 

587 

2856.6355 

468 

2277.5220 

508 

2472.1820 

548 

2666.8420 

588 

2861.5020 

469 

1 

2282.3885 

509 

2477.0485 

549 

2671.7085 

589 

2866.3685 

POUND  STERLING  OF  GREAT  BBITA.1N.— Continued. 


£ 

$  cts. 

£ 

$  cts . 

£ 

$    cts. 

£ 

$    cts. 

590 

2871.2350 

630 

3065.8950 

670 

3260.5550 

710 

3455.2150 

591 

2876.1015 

631 

3070.7615 

671 

3265.4215 

711 

3460.0815 

592 

2880.9680 

632 

3075.6280 

672 

3270.2880 

712 

3464.9480 

593 

2885.8345 

633 

3080.4945 

673  [3275.1545 

713 

3469.8145 

594 

2890.7010 

634 

3085.3610 

674  1  3280.0210 

714 

3474.6810 

595 

2895.5675 

635 

3090.2275 

675 

3284.8875 

715 

3479.5475 

596 

2900.4340 

636 

3095.0940 

676 

3289.7540 

716 

3484.4140 

597 

2905.3005 

637 

3099.9605 

677 

3294.6205 

717 

3489.2805 

598 

2910.1670 

638 

3104.8270 

678 

3299.4870 

718 

3494.1470 

599 

2915.0335 

639 

3109.6935 

679 

3304.3535 

719 

3499.0135 

GOO 

2919.9000 

640 

3114.5600 

680 

3309.2200 

720 

3503.8800 

601 

2924.7665 

641 

3119.4265 

681 

3314.0865 

721 

3508.7465 

602 

2929.6330 

642 

3124.2930 

682 

3318.9530 

722 

3513.6130 

603 

2934.4995 

643 

3129.1595 

683 

3323.8195 

723 

3518.4795 

604 

2930.3660 

644 

3134.0260 

684 

3328.6860 

724 

3523.3460 

605 

2944.2325 

645 

3138.8925 

685 

3333.5525 

725 

3528.2125 

606 

2949.0990 

646 

3113.7590 

686 

3338.4190 

726 

3533.0790 

607 

2953.9655 

647 

3148.6255 

687 

3343.2855 

727 

3537.9455 

608 

2958.8320 

648 

3153.4920 

688 

334S.1520 

728 

3542.8120 

609 

2963.6985 

649 

3158.3585 

689 

3353.0185 

729 

3547.6785 

610 

2968.5650 

650 

3163.2250 

690 

3357.8850 

730 

3552.5450 

611 

2973.4315 

651 

3168.0915 

691 

3362.7515 

731 

3557.4115 

612 

2978.2980 

652 

3172.9580 

692 

3367.6180 

732 

3562.2780 

613 

2983.1645 

653 

3177.8245 

693 

3372.4845 

733 

3567.1445 

614 

2988.0310 

654 

3182.6910 

694 

3377.3510 

734 

3572.0110 

615 

2992.8975 

655 

3187.5575 

695 

3382.2175 

735 

3576.8775 

616 

2997.7640 

656 

3192.4240 

696 

3387.0840 

736 

3581.7440 

617 

3002.6305 

657 

3197.2905 

697 

3391.9505 

737 

3586.6105 

618 

3007.4970 

658 

3202.1570 

698 

3396.8170 

738 

3591.4770 

619 

3012.3635 

659 

3207.0235 

699 

3401.6835 

739 

3596.3435 

620 

3017.2300 

660 

3211.8900 

700 

3406.5500 

740 

3601.2100 

621 

3022.0965 

661 

3216.7565 

701 

3411.4165 

741 

3606.0765 

622 

3026.9630 

662 

3221.6230 

702 

3416.2830 

742 

3610.9430 

623 

3031.8295 

663 

3226.4895 

703 

3421.1495 

743 

3615.8095 

624 

3036.6960 

664 

3231.3560 

704 

3426.0160 

744 

3620.6760 

625 

3041.5625 

665 

3236.2225 

705 

3430.8825 

745 

3625.5425 

626 

3046.4290 

666 

3241.0890 

706 

3435.7490 

746 

3630.4090 

627 

3051.2955 

667 

3245.9555 

707 

3440.6155 

747 

3635.2755 

628 

3056.1620 

668 

3250.8220 

708 

3445.4820 

748  i 

3640.1420 

629 

3061.0285 

669 

3255.6885 

709 

1 

3450.3485 

749 

1 

3645.0085 

POUND  STERLING  OF  GEEAT  BRITAIN.— Con^mwed^. 


£ 

$  cts. 

£          $    cts. 

£ 

$  cts. 

£ 

$    cts. 

750 

3649.8750 

790 

3844.5350 

830  4039  1950 

870 

4233.8550 

751 

3654.7415 

791 

3849.4015 

831  4044.0615 

871 

4238.7215 

752 

3659.6080 

792 

3854.2680 

832 

4048.9280 

872 

4243.5880 

753 

3664.4745 

793 

3859.1345 

833 

4053.7945 

873 

4248.4545 

754 

3669.3410 

794 

3864.0010 

834 

4058.6610 

874 

4253.3210 

755 

3674.2075 

795 

3868.8675 

835 

4063.5275 

875 

4258.1875 

756 

3679.0740 

796 

3873.7340 

836 

4068.3940 

876 

4263.0540 

757 

3683.9405 

797 

3878.6005 

837 

4073.2605 

877 

4267.9205 

758 

3688.8070 

798 

3883.4670 

838 

4078.1270 

878 

4272.7870 

759 

3693.6735 

799 

3888.3335 

839 

4082.9935 

879 

4277.6535 

760 

3698.5400 

800 

3893.2000 

840 

4087.8600 

880 

4282.5200 

761 

3703.4065 

801 

3898.0665 

841 

4092.7265 

881 

4287.3865 

762 

3708.2730 

802 

3902.9330 

842 

4097.5930 

882 

4292.2530 

763 

3713.1395 

803 

3907.7995 

843 

4102.4595 

883 

4297.1195 

764 

3718.0060 

804 

3912.0660 

844 

4107.3260 

884 

4301.9860 

765 

3722.8725 

805 

3917.5325 

845 

4112.1925 

885 

4306.8525 

766 

3727.7390 

806 

3922.3990 

846 

4117.0590 

880 

4311.7190 

767 

3732.6055 

807 

3927.2655 

847 

4121.9255 

887 

4316.5855 

768 

3737.4720 

808 

3932.1320 

848 

4126.7920 

888 

4321.4520 

769 

3742.3385 

809 

3936.9985 

849 

4131.6585 

889 

4326.3185 

770 

3747.2050 

810 

3941.8650 

850 

4136.5250 

890 

4331.1850 

771 

3752.0715 

811 

3946.7315 

851 

4141.3915 

891 

4336.0515 

772 

3756.9380 

812 

3951.5980 

852 

4146.2580 

892 

4340.9180 

773 

3761.8045 

813 

3956.4645 

853 

4151.1245 

893 

4345.7845 

774 

3766.6710 

814 

3961.3310 

854 

4155.9910 

894 

4350.6510 

775 

3771.5375 

815 

3966.1975 

855 

4160.8575 

895 

4355.5175 

776 

3776.4040 

816 

3971.0640 

856 

4165.7240 

896 

4360.3840 

777 

3781.2705 

817 

3975.9305 

857 

4170.5905 

897 

4365.2505 

778 

3786.1370 

818 

3980.7970 

858 

4175.4570 

898 

4370.1170 

779 

3791.0035 

819 

3985.66.35 

859 

4180.3235 

899 

4374.9835 

780 

3795.8700 

820 

3990.5300 

860 

4185.1900 

900 

4379.8500 

781 

3800.7365 

821 

3995.3965 

861 

4190.0565 

901 

4384.7165 

782 

3805.6030 

822 

4000.2630 

862 

4194.9230 

902 

4389.5830 

783 

3810.4695 

823 

4005.1295 

863 

4199.7895 

903 

4394.4495 

7.84 

3815.3360 

824 

4009.9960 

864 

4204.6560 

904 

4399.3160 

785 

3820.2025 

825 

4014.8625 

865 

4209.5225 

905 

4404.1825 

786 

3825.0690 

826 

4019.7290 

866 

4214.3890 

906 

4409.0490 

787 

3829.9355 

827 

4024.5955 

867 

4219.2555 

907 

4413.9155 

788 

3834.8020 

828 

4029.4620 

868 

4224.1220 

908 

4418.7820 

789 

3839.6685 

829 

4034.3285 

869 

4228.9885 

909 

4423.6485 

POUND  S1:EELING  of  great  BRITAIN. —  Continued. 


£     '      8  cts.  1  £ 

$    cts. 

£ 

$    cts. 

£ 

$    cts. 

910 

4428.5150 

933 

4540.4445 

956 

4652.3740 

979 

4761.3035 

911 

4433.3815 

934 

4545.3110 

957 

4657.2405 

980 

4769.1700 

912 

4438.2480 

935 

4550.1775 

958 

4662.1070 

981 

4774.0365 

913 

4443.1145 

936 

4555.0440 

959 

4666.9735 

982 

4778.9030 

914 

4447.9810 

937 

4559.9105 

960 

4671.8400 

983 

4783.7695 

915 

4452.8475 

938 

4564.7770 

961 

4676.7065 

984 

4788.6360 

916 

4457.7140 

939 

4569.6435 

962 

4681.5730 

985 

4793.5025 

917 

4462.5805 

940 

4574.5100 

963 

4686.4395 

986 

4798.3690 

918 

4467.4470 

941 

4579.3765 

964 

4691.3060 

987 

4803.2355 

919 

4472.3135 

942 

4584.2430 

965 

4696.1725 

988 

4808.1020 

920 

4477.1800 

943 

4589.1095 

966 

4701.0390 

989 

4812.9685 

921 

4482.0465 

944 

4593.9760 

967 

4705.9055 

900 

4817.8350 

922 

4486.9130 

945 

4598.8425 

968 

4710.7720 

991 

4822.7015 

923 

4401.7795 

946 

4603.7090 

960 

4715.6385 

992 

4827.5680 

924 

4406.6460 

947 

4608.5755 

970 

4720.5050 

993 

4832.4345 

925 

4501.5125 

948 

4613.4420 

971 

4725.3715 

994 

4837.3010 

926 

4506.3790 

949 

4618.3085 

972 

4730.2380 

995 

4842.1675 

927 

4511.2455 

950 

4623.1750 

973 

4735.1045 

996 

4847.0340 

928 

4516.1120 

951 

4628.0415 

974 

4739.9710 

997 

4851.9005 

929 

4520.9785 

952 

4632.9080 

975 

4744.8375 

998 

4856.7670 

930 

4525.8450 

953 

4637.7745 

976 

4749.7040 

999 

4861.6335 

931 

4530.7115 

954 

4642.6410 

977 

4754.5705 

1000 

4866.5000 

932 

4535.5780 

955 

4647.5075 

978 

4759.4370 

Franc  of  France,  Switzerlanil  and  Belgtcm:  Lire  of  Italy;  DracMa  of 
lircece,  and  Peseta  of  Spain 

EEDUOBD  TO  CUSTOM  HOUSE   STANDARD 

1  Feano  of  100  Centimes=19i'5  Cents  U.  S.  Cuerenoy. 


Francs  J 

$  cts. 

Francs. 

$  cts. 

Francs. 

$  cts. 

1  . 

.193 

38 

7.334 

75 

14.475 

2 

.386 

39 

7.527 

76 

14.668 

3 

.579 

40 

7.720 

77 

14.861 

4 

.772 

41 

7.913 

78 

15.054 

5 

.965 

42   ' 

8.106 

79 

15.247 

6 

1.158 

43   1 

8.299 

80 

15.440 

7 

1.351 

44   1 

8.492 

81 

15.633 

8 

1.544 

45  ' 

8.685 

82 

15.826 

9 

1.737 

46 

8.878 

83 

16.019 

10 

1.930 

47 

9.071 

84 

16.212 

11 

2.123 

48 

9.264 

85 

16.405 

12 

2.316 

49 

9.457 

86 

16.598 

13 

2.509 

50 

9.650 

87 

16.791 

14 

2.702 

51 

9.843 

88 

16.984 

15 

2.895 

52 

10.036 

89 

17.177 

16 

3.088 

53 

10.229 

90 

17.370 

17 

3.281 

54 

10.422 

91 

17.563 

18 

3.474 

55 

10.615 

92 

17.756 

19 

3.667 

56 

10.808 

93 

17.949 

20 

3.860 

57 

11.001 

94 

18.142 

21 

4.053 

58 

11.194 

95 

18.335 

22 

4.246 

59 

11.387 

96 

18.528 

23 

4.439 

60 

11.580 

97 

18.721 

24 

4.632 

61 

11.773 

98 

18.914 

25 

4.825 

62 

11.966 

99 

19.107 

26 

5.018 

63 

12.159 

100 

19.300 

27 

5.211 

64 

12.352 

200 

38.600 

28 

5.404 

65 

12.545 

300 

57.900 

29 

5.597 

6Q 

12.738 

400 

77.200 

'  30 

5.790 

67 

12.931 

500 

96.500 

31 

5.983 

68 

13.124 

600 

115.800 

32 

6.176 

69 

13.317 

700 

135.100 

33 

6.369 

70 

13.510 

800 

154.400 

34 

6.562 

71 

13.703 

900 

173.700 

35 

6.755 

72 

13.896 

1000 

193.000 

36 

6.948 

73 

14.089 

37 

7.141 

74 

14.282 

MAEK  OF  THE  GERMAN  EMPIKE, 

REDUCED    TO 

CUSTOM     HOUSE     STANDARD 
1  Mark  of  100  Pfennings=23^8_  Cents  U.  S.  Currency. 


Marks. 

$  cts. 

Marks. 

$  cts. 

Marks. 

$  cts. 

1 

.238 

38 

9.044 

75 

17.850 

2 

.476 

39 

9.282 

76 

18.088 

3 

.714 

40 

9.520 

77 

18.326 

4 

.952 

41 

9.758 

78 

18.564 

5 

1.190 

42 

9.996 

79 

18.802 

6 

1.428 

43 

10.234 

80 

19.040 

7 

1.666 

44 

10.472 

81 

19.278 

8 

1.904 

45 

10.710 

82 

19.516 

9 

2.142 

46 

10.948 

83 

19.754 

10 

2.380 

47 

11.186 

84 

19.992 

11 

2.618 

48 

11.424 

85 

20.230 

12 

2.856 

49 

11.662 

80 

20.468 

13 

3.094 

50 

11.900 

87 

20.706 

14 

3.332 

51 

12.138 

88 

20.944 

15 

3.570 

52 

12.376 

89 

21.182 

16 

3.808 

53 

12.614 

90 

21.420 

17 

4.046 

54 

12.852 

91 

21.658 

18 

4.284 

55 

13.090 

92 

21.896 

10 

4.522 

56 

13.328 

93 

22.134 

20 

4.760 

57 

13.566 

94 

22.372 

21 

4.998 

58 

13.804 

95 

22.610 

22 

5.236 

59 

14.042 

96 

22.848 

23 

5.474 

60 

14.280 

97 

23.086 

24 

5.712 

61 

14.518 

98 

23.324 

25 

5.95(^ 

62 

14.756 

99 

23.562 

26 

6.188 

63 

14.994 

100 

23.800 

27 

6.426 

64 

15.232 

200 

47.600 

28 

6.664 

65 

15.470 

300 

71.400 

29 

6.902 

GQ 

15.708 

400 

95.200 

30 

7.140 

67 

15.946 

500 

119.000 

31 

7.378 

68 

16.184 

600 

142.800 

32 

7.616 

69 

16.422 

700 

166.600 

33 

7.854 

70 

16.660 

800 

190.400 

34 

8.092 

71 

16.898 

900 

214.200 

35 

8.330 

72 

17.136 

1000 

238.000 

36 

8.568 

73 

17.374 

37 

8.806 

74 

17.612 

CROWNS  OF  DENMARK,  NORWAY  AND  SWEDEN 

EEDUCED   TO   CUSTOM    HOUSE   STATED ARD 
At  26y8_  Cents  U.  S.  Currency. 


Crowns 

$  cts. 

CrowDS. 

$  cts. 

Crowns. 

$  cts. 

1 

.268 

'SS 

10.184 

75 

20.100 

2 

.536 

39 

10.452 

76 

20.368 

3 

.804 

40 

10.720 

77 

20.636 

4 

1.072 

41 

10.988 

78 

20.904 

5 

1.340 

42 

11.256 

79 

21.172 

G 

1.608 

43 

11.524 

80 

21.440 

7 

1.876 

44 

11.792 

81 

21.708 

8 

2.144 

45 

12.060 

82 

21.976 

9 

2.412 

46 

12.328 

83 

22.244 

10 

2.680 

47 

12.596 

84 

22.512 

11 

2.948 

48 

12.864 

85 

22.780 

12 

3.216 

49 

13.132 

86 

23.048 

13 

3.484 

50 

13.400 

87 

23.316 

14 

3.752 

51 

13.668 

88 

23.584 

15 

4.020 

52 

13.936 

89 

23.852 

16 

4.288 

53 

14.204 

90 

24.120 

17 

4.556 

54 

14.472 

91 

24.388 

18 

4.824 

55 

14.740 

92 

24.656 

19 

5.092 

56 

15.000 

93 

24.924 

20 

5.360 

57 

15.276 

94 

25.192 

21 

5.628 

58 

15.544 

95 

25.460 

22 

5.896 

59 

15.812 

96 

25.728 

23 

6.164 

60 

16.080 

97 

25.996 

24 

6.432 

61 

16.348 

98 

26.261 

25 

6.700 

62 

16.616 

99 

26.532 

26 

6.968 

63 

16.884 

lOrf 

26.800 

27 

7.236 

64 

17.152 

200 

53.600 

28 

7.504 

65 

17.420 

300 

80.400 

29 

7.772 

6G 

17.688 

400 

107.200 

30 

8.040 

67 

17.9^6 

500 

134.000 

31 

8.308 

68 

18.224 

600 

160.800 

32 

8.576 

69 

18.492 

700 

187.600 

33 

8.844 

70 

18.760 

800 

214.400 

34 

9.112 

71 

19.028 

900 

241.200 

35 

9.380 

72 

19.296 

1000 

268.000 

36 

9.648 

73 

19.564 

37 

9.916 

74 

19.832 

FOREIGN   WEIGHTS  AND   MEASURES. 


Name. 


Aam .for  wine 

'•     ./or  oil 


Locality.      |    V.  8.  Value. 


Name. 


Locality. 


II.  8.  Value. 


Amsterdam.. 


Aha.s... for  pearls 

Achtel.... 

Adoulie 

Ady 

Ahm 


Almud... 
Almude. 


Alu  or  Aleu. 
Algueire., 


...liquid 
dry 


Rotterdam 

Persia 

Austria 

Bombay 

Malabar  Coast 

Hamburg 

Hanover 

Ltibeck 

Turkey ...,. 

Lisbon 

Oporto 

Spain 

Denmark 

Norway 

Brazil 

Lisbon 


Am 

Ame 

Amola 

Amomam 

Anker 

Archin  Arisch.. 
Archin  Schah... 

Archine 

Ardeb 


Oporto... 

Portugal 

Stockholm  ... 
Copenhagen. 

Genoa ., 

Ceylon 

Denmark .... 
Persia 


Are 

Arratel. 


Arroba. 


•'         Jor  wme 


Russia 

Cairo 

Egypt  

Gondar 

Massowah 

United  States 

Portugal 

Brazil 

Argentine 
Confederation 

Bolivia 

Brazil 

Buenos  Ayres 
Central 

America 

Cuba 

Mexico 

Portugal.... 
Spain 


Arsin 

Artaba 

Aune metre  \ 


.usual 


Spanish, 

W.  Indies 
Venezuela- 
Hungary 

Persia  

Belgium...., 
French, 

W.  Indies 

Lyons 

Switzerland. ... 


Bahar '  Amboyna..., 

"       i  Arabia 

(Mocha) 
Bantam 


..ordinary 
Jor  pepper 


Bale 

Bambou. 


or  candy 
old 
.coffee 


Batavia., 
Ceylon  .. 


Bet-el-faki ... 

Bantam  

Madagascar 


galls, 


gr'ns 
bush. 


yards 
galls. 


bush 
yards 

bush, 
galls 
bush 
galls 
bush 
galls 


bush 
galls, 
yards 


bush 


sq  yd 


41.0004 

37.7299 

40.5593 

2.8800 

0.2182 

0.1953 

0.2905 

38.1473 

41.4395 

39.5739 

1.3809 

4.3697 

6.6256 

0.1333 

0.6865 

0.6494 

1.1351 

2.1848 

0.3837 

3.3128 

0.3837 

41.4654 

39.5564 

0.2175 

5.7758 

9.9528 

1.0633 

0.8738 

0.7780 

5.1648 

2.6031 

0.1147 

0.3334 

119.6000 

1.0119 

1.0119 

25.3176 
25.3537 
32.3793 
25.3584 


26.0751       " 

4.1000  galls, 

25.3646  pds. 

.32.5151       " 

25.4024       " 

4.2630  galls. 

4.1000       '« 
4.2630       •« 

23.0110    inch. 
1.8514  bush. 

39.3709    inch. 

1.3026  yards 

1.3124      ' 

47.2450    inch. 

597.6070  pds. 

450.0000  " 
396.0000  «' 
406.7775  " 
610.1663  " 
500.0000  " 
520.6752  '« 
285.5000  pds. 
0.0922  bush, 
0.0.568      " 


Barrel  of  whale 

oil 
Baril 


Barile , 


...for  wine 
...for  wine 
...Jor  wine 
...for  wine 
.for  oil 


Barique 
Batman. 


..Jor  wme 


Bazia.. 

Benda 

Berkoveiz 

Boccale 

"         for  wine 


Bota., 


Botta 

Braccio., 


for  silk 
looollens 


Buncal 

Bushel..i»ipe)-iaJ 
"         Winches- 
ter 
Butt  of  beer  and 
porter 
"  wine 
Caban.... /or  rice 


f 

....for 


"  for  cocoa 
Cafflso,  or  Cafiz. 

"  for  oil 

Caflsco 

Canz 

Can  

Canada 

Caflado  of  bal- 
sam copavia 

Candaca , 

Candll 

Candy 


for  grain 

or  bahar  \ 

old  ( 


Canna . 


Sandwich 

Islands 
Argentine 
Confederation 

Mexico 

Ionian  Island. 

Malta 

Modena 

Naples 

Roman  States, 


Sardinia 

Tuscany ... . 
French 

W.  Indies 

Shiraz 

Tauris 

Zanzibar 

Guinea 

Russia 

Modena 

Roman  States 

"     (Bologna) 

Portugal.... 

Malaga 

Naples 

Ancona 

Modena 

Parma 


Roman  States 
Singapore . . . 
England 


United  States., 
England 


Philippine 

Isles 


Algeria 

Malta 

Tripoli 

Tunis 

An-nam...... 

Rio  Janeiro 


Mysore  ..... 
Sumatra..  . 
Ahmednuggur 
Blrmah  (Ran- 
goon) 
Bombay .... 


Ceylon 

Goa 

Madras 

Malabar  Coast 

Malacca 

Muscat 

Mysore 

Pondlcherry ., 

Surat 

Genoa  

Malta 

Naples 

Norway 

Roman  States 


31.5000  galls. 

20.0768  " 

20.0000  " 

19.2097  " 

11.0000  " 

11.0057  •• 

11.5732  " 

15.4125  " 

15.1851  " 

17.0840  " 

12.0445  •' 


pds. 


galls. 


50.0000 

12.5809 

6.3408 

34.2262 

0.1414 

360.6764 

0.2751 

0.4816 

0.3460       " 

113.6309       " 

132.0000       " 

128.8785       •' 

0,7037  yards 

0.6317      " 

0.6431      " 

0.7000      " 

0.8537      " 

0.1189  pds. 

1.0315  bush. 

2150.42  cu.  in, 

129.6648  galls. 
129.6648      " 

133.0000  pds. 
83.5000     «• 

9.0072  bush. 

5.4997   galls. 

1.1.520  bush. 
14.0755      •• 

1.3775  pds. 

0.3641  galls. 

30.0000  pds. 
11.1333  bush. 
423.4300  pds. 
1577.1400     " 

500.0000     " 

559.9680     " 
25.0000  bush. 

500.0000  pds. 

520.6752      " 

495.0000  pds. 

499.9714     " 

695.5400    " 

405.0000    " 

525.0000     " 

485.4857     " 

588.0386     " 

340.1600     " 
2.4518  yards 
2.2889      •* 
2.3069      " 
0.6911  galls. 
2.1785      " 


FOREIGN  WEIGHTS  AND  MEA^VREB.— Continued. 


Name. 

locality. 

U.  S.  Value. 

Name. 

Locality. 

l'.  8.  Value. 

Sicily 

2.1177  feet. 
0.7428  bush. 
0.6914  galls. 

4.2632     «« 

4.2630      " 
3.3185      '• 

116.5700  pds. 

524.2000     " 

98.1900     " 

191.9700     " 

118.6600     " 

111.2095     " 

480.6900     «• 
124  6820     " 

0.0746  bush. 

0.1929  galls. 

4.3231  bush. 

2240.0000  pds. 

12.7680  cu.  ft. 

257.7570  galls. 

56.3258  bush. 

60.0000  galls. 

1.2500      " 

1.3565  pds. 

1.1111     «' 
1.3333     «• 
1.3500     " 
2.6670     «' 
2.1184     " 
1.3017     " 
3.4321  yards 
100.0000  pds. 
0.1543  gr'ns 
0.6102  cu.in. 
0.0211  pint. 
0.3380  fl.  oz, 
0.3937   Inch. 
0.3937   inch. 
123.4677  pds. 
123.4560     " 
110.2300     " 
110.2300     " 
93.3790     «' 

36.0000  bush. 

0.1283  pds. 

0.1166     «' 
11.3350  oz. 

1.7705  pds. 
14.7625   inch. 

1.0316  bush. 

0.5278  yards 
13.3847  galls. 
20.7618      " 

2.2317  bush. 

0.7444  yards 

0.3889      " 
0.5033      " 
0.5139      •• 
0.4165      " 
0.7500      •• 
0.5278      •« 
0.5181      " 
0.5812      •« 
1.0870      " 
0.5000      •• 
0.5000      " 

0.5800      •• 

CuartillO Snaln. 

0.1332  galls. 
1728.0000  cu  in 

Sweden 

Cubic  foot. 

United  States.. 

"      or  KdnnOi 

"     yard 

"      ion  of 

shipping 
"      (on  of 

round  timber 

"      ton  of 

hewn  timber 

Cubit,  covid  or 

haut 

27.0000  cu.  ft. 

Central 

America 

"    or  arroba 

for  wine 

for  oil 

Cantaro 

42.0000      " 
40,0000      " 

Crete  or  Can- 
dia 

Cyprus 

Esiypt.. 

Malta 

50.0000      •' 

0.5000  yard. 
O.!5000      " 

(I 

"  for  matting 

Surat 

France,  etc 

France,  etc — 
United  States- 
France,  etc 

United  States.. 

France,  etc.... 
United  States.. 

Abyssinia 

0.5806      " 

"      Commer- 

2.6418  galls. 
1.1351  pks. 
32.8090  feet. 
1.5432  gr'ns. 
1.5432      •' 
0.2113  pints. 
6.1022  cu.in. 

"  or  Kantar 

Tripoli  in  Af- 
rica 
Tripoli  in  Sy- 
ria 
Turkey 

Decametre 

"Dpfl  fi'rfi.m 

Decilitre.. 

'*            dry 

"            ..liquid 
Decimeter 

Caraffa 

Naples 

0.8450  gills. 
3.9370  inch. 

Carga 

Crete   or  Can- 
dia 

Carrara 

Decimetre 

3.9371      " 
0.3527  oz. 

for  marble 

Dekaliter dry 

..liquid 
Dekameter 

9.0800  qu'ts. 
2.6418  galls. 

Carro.. 

Naples 

Mauritius 

393.7000    in. 

•'      dry 

Cask 

40.1300  gr'ns. 

"          dai'him 
or  drachm 

47.7300      " 

Catty 

Batavia . 

Turkey 

49.5000      " 

Birmah   (Ran- 
goon) 
China 

Djezla 

7.3050  bush. 

Drachm,  apoth- 
ecaries 

United  States.. 

60.0000  drops 

358.8600  galls. 
1.0000  inch. 

Slam 

,,                

Sumatra... 

Ternate.. 

Eimer 

Austria 

« 

14.9526  galls. 
7.6295      " 

Cavezzo        

Modena 

Hamburg 

United  States.. 

France,  etc 

United  States.. 
United  States.. 

France,  etc 

Austria 

"      or  uruer 

16.4345      " 

Centigram 

Hungary, 

upper 
Hungary, 

lower 
Prussia . 

Centiliter 

19.3685      " 

Centilitre 

Centiliter 

Centimeter 

15.0294      " 
18.1465      " 

« 

20.0384      " 

Centner 

,,       

Wiirtemberg... 
Netherlands  ... 

Amsterdam 

Brabant 

Hague 

77.6494      " 

Bavaria 

El  

1.0936  yards 

t( 

Denmark 

Prussia . 

Ell 

2.2600  feet. 

„ 

2.3000      " 

<( 

Sweden . 

,,                ■  ' 

2.2800      " 

Chaldron  of  coal 

British  Prov- 
inces. 

EUe  

Austria 

0.8522  vaids 

•'        upper 
Baden  

0.8746      " 

,( 

0.6562      " 

"       factory 

,,              

Bavaria  

0.9110      " 

„    

Bremen 

0.6438      " 

Cheki opium 

Chik 

Smyrna 

" "::::.;.::::::::: 

Brunswick 

England 

0.6242      " 

China . 

45.0000  inch. 

Chile 

Ionian  Islands. 
VTocha        

Lubeck 

Prussia 

0.6297  yards 

Cobido   or 

0.7294      •' 

Covid 

„       

Scotland 

Smyrna.. 

Turkey 

37.0600  inch. 

Cohl 

Siam        

Eudasch   

0.6847  yard 

Corba 

Roman  States.. 

"         for  cloth 
Etto 

0.7138      " 

"     dry 

Sumatra 

ArgentineCon- 

federation . ... 

Central  Amer- 

0.5200 yards 

Goa 

Fanega   

Covid,  hath  or 

Ahmednugger 
Bombay 

haut 

3.8936  bush. 

,, 

« 

ica 

1.5746       " 
2.5753      •• 

„       

Cochin  China.. 

Java 

Mocha 

Chili     

.,              

« 

Cuba 

3.1102       " 

,, 

„ 

1.6031       •' 

"       ..or  haut 
"       ...or  codo 

Madras.... 

Morocco 

„ 

1.5990       •• 

„ 

Spanish  W.  In- 
dies  

Uruguay 

Azores  Islands 
Lisbon 

Muscat 

.« 

3.1237       " 

,, 

7.7760       •' 

"     ...or  hasta  1  Singapore 

"         hath  or  ' 

Fanga 

1.3596       •• 

1.5347       " 

haut 

Surat.... 

FOEEIGN  WEIGHTS  AND  ME A^UBES.— Continued. 


Name. 


Fanga. 


Locality. 


Oporto 

German 
pire 

Hungary. 

Favn I  Denmark. 

Ferren .. 

Fiasco 


Firkin,  Ale. 

Fjerding 

Fod 

Foglietta  ..  . 
Foot 


Foute 

Franzella. 
Frasco 


Frazil , 
Fuder 


Funte. 

FU88.... 


G&l\on..,Impenal 
"  AU  and  Beer 
"  ...  Winchester 

Gallone 


Oantang. 


Garce. . 


Coffee 


Gorabetta 

Gongliau 

Grain 

Gramme 

••  Legal 

GuddaorCuddy 

Gueza 

Guirbeh 

Guz 


Hailoh 

Harsela.. /or  silk 

Head  of  Flax 

Hectogram 


Hectoliter  ...dry 

"       liquid 

Hectolitre.  ...dry 

"  liquid 

Hectometer 


Hogshead  ...beer 

•*  claret 

Hueba 


Tripoli. 
Inc.. Japan., 


Muscat 

Modena 

Tuscany 

England  

Norway  

Denmark 

Roman  States. 

Amsterdam.... 

Antwerp 

England 

Malta 

Rhineland ..  .. 

Norway 

Sweden , 

Russia , 

Zanzibar 

ArgentineCon- 
federation 

Mexico 

Arabia  (Mo- 
cha  

Austria 

Baden  

Russia 

Austria 

Baden 

Bavaria , 

Bremen , 

Brunswick 

Lubeck 

Prussia 

Saxony 


Great  Britain. 


United  States.. 
Ionian  Islands 


Borneo 

Java 

Madras 

Pondicherry.. 

Genoa  

Japan  

England 

France,  etc.... 
United  States. 

Mocha 

Ispahan 

Egypt 

Bengal 

Bombay  

Gujerat 

Mocha 

Mysore 

Patna 


SuBaatra. 
Egypt 


United  States. 
France,  etc.... 
United  States, 

France,  etc 

United  States.. 
France,  etc . ... 
England 


U.  S.  Value. 


1.9374  bush 
galls. 


26.4180 

52.54.50 
2.0593 
7.92.54 
0.5503 
0.6021 

10.8054 
0.5196 
0.3433 
0.1204 
0.9300 
0.9400 
1.0000 
0.9309 
1.0300 
0.9742 
0.9715 
1.0000 

35.2824 


yards 
galls 


bush 
yards 
galls, 
feet. 


pds. 


0.6275  galls. 
0.6250      " 

30.0000  pds. 
478.4790  galls- 
396.2670    " 
0.9017  pds. 
0.3457  yard 
0.3281       " 
0.3192       " 
0.3163      " 
0.3121       •• 
0.3149      " 
0.3433      " 
0.3097       " 


1.2006 
1.2204 
231.0000 
0.1289 
1.2008 
0.7378 

13.5631 

139.5349 

103.9670 

0.3569 

2.2190 

1.0000 

15.4324 

15.4320 
2.0000 
1.0385 

17.6117 
1.0009 
0.7550 
0.6482 
0.6943 
1.0611 
1.1806 

1.0000 
2.7275 
6.7500 
3.5274 
3.5274 
2.a375 

26.4170 
2.8378 

26.4180 
328.083.3 
328.0900 

64.8324 

64.8324 
3.0452 


galls. 

cu.  in 

bush. 

galls. 

bush 

pds. 

bush 


galls, 
gr'ns 


galls, 
yards 
galls, 
yards 


yards 
pds. 


bush 
galls, 
bush 
galls, 
feet. 


Name. 


Locality. 


Inch 

Ischiomass6 , 

Itchigau , 

Ittomass^ 


Jaktan../or  cloth 

Jankal , 

Jar  da  Ionia 

Jumba 


Great  Britain, 
Japan 


Kaddah 

Kahoon 

"        of  grain. 

Kailon 

Kan  or  Catty 


Kande 

Kanna  or  Canna. 


Eanne 


Ken 

Khalebi,    woolen 
goods 

Khoulle 

Kilderkin.. ..fceer 
Kilo 


Kilogram         or 
Kilo- 
Kilogramme 

Kiloliter  or  Stere 


Kilolitre.... 
Kilometer , 
Kintal 


Guinea 

Sumatra.... 
Ionian  Islands 
Singapore. . 


Egypt... 
Bengal. 


Greece 

China 

Netherlands. 

Denmark 

Norway 

Sweden 


Austria 

German     Em 

pire 

Java 

Mocha 

Slam 


Roumania. 

Algiers 

England .... 
Roumania. . 
Turkey 


Kip 

Kole 

Koolah , 

Koorah 

Kot,.. for  siUc  and 
linen  goods 

Kotscha 

Koyang 

"    ..  .for  rice 


Kuba. 


Lachsa, 
Last  .... 


.J'or  malt 


Lastre 


Logger 

Libbra 

Sottile 

"  ...  Grosso 
"      or  rottolo 


galls, 
bush 


2.3165  yards 


United  States. 

France,  etc 

United  States. 

France,  etc  .., 

United  States. 
France,  etc..  ... 
Constantino- 
ple  

Smyrna 

Malacca 

Travancore.... 

Sumatra 

Mahrattas 


U.  8.  Value. 


1.0000  Inch. 

4.4382  galls. 

I.ri52  qts. 

44.3822  galls. 

4.0000  yards 
0.2500      " 
1.0000      " 
0.4000      " 


0.4338 
42.4400 
2.9867 
2.8378 
1.3334 
0.2642 
0.5104 
0.6908 
0.6908 
0.7428 
0.1870 


galls. 

bush. 

pds. 

bush. 

pds. 

galls. 


bush, 
galls. 


0.2642      '» 
0.3939.    " 
4.1000  yards 
1.0510      " 

0.7342      " 
4.4027  galls. 
21.6108      " 
12.3450  bush. 
1.0008      •• 


2.2046 

2.2046 

1.3080 

264.1700 

264.1800 

28.3782 

3280.8330 

3280.8990 

124.5640 
127.4800 
40.6778 
0.8074 
0.1173 
4.0615 


pds. 

cu.  yd 
galls. 

bush, 
feet. 


pds. 


yards 
bush. 


Roumania 

Muscat 

Bantam..... 

Batavia |    62.4320 

The  Moluccas..     55.3370     " 
Abyssinia |      0.2684  ga^ls 


0.6906  yards 
0.3646  pds. 
147.5662  bush. 


Sooloo  Islands  66.6666 

Austria 4938.4600 

Great  Britain..  82.5212 

Netherlands...  I  85.1340 

Prussia.. '  112.2918 

ArgentineCon-j 

federation...  58.4040 

Batavia.. I  160.0000 


Bologna. 
Genoa.... 


Malta 

Modena. . 


0.7984 
0.7002 
0.7691 
1.7500 
0.7044 

Naples I      0.7072 

Parma 0.7197 

Roman   States 

(Rome)  0.7476 
"  (Bologna)  0.7984 
"      (Ancona)        0.7277 

Sicily 0.7072 

Turin I      0.8133 

Tuscany 0.7486 


pds. 
bush. 


galls, 
pds. 


FOEEIGN  WEIGHTS  AND  MEASURES.  — Continued. 


Name. 


Libbra...Meti-lca 


Libra. 


Litra. 
Liter. 


"     liquid 

"     dry 

Litron  ...or  litre 
Llvre or  kilo- 
gramme 


Maatfe 

Madega  At  Gon- 
dar 
At  Mas- 
se wall 
Mahnd  Shah 


Malter 

Mane 

Mangal -for 

pearls 
Marcal 


Marco. ./or  gold, 

dtc. 

Mark 


Mass. 


.....for  wine 
.....for  beer 
....for  wine 

.....for  beer 


Mataro..  ../or  oil 

Maund , 

"       or  maon 


..factory 
.bazaar 


Medida 

Medlnno,  grain. 

Meter 

Metlcal  or  Mit- 

kal 

Metre 


Locality. 


VenetianLom- 
bardy 

ArgentineCon- 
federation.., 

Central  Amer- 
ica  

Chili 

Madeira , 

Mexico 

Peru 

Spain 

Uruguay.. , 

Greece 

France,  etc.... 


United  States. 
Belgium 


French  W.  In- 


Netherlands 
Abyssinia 


U.  8.  Talue. 


Ispahan ., 

Shirez 

Baden 

Zanzibar 

Madras.  ., 


Masulipatan.. 

Argentine  Con 

federation.. 

Austria 

Bavaria 

Denmark 

Lubeck 

Austria 

Hesse  Cassel.. 


Darm- 
stadt  

Darm- 
stadt  

Wiirtemberg... 

Tripoli 

Anjar 

Arabia  (mocha) 

«' (Bet-el- faki) 

"  (.Jidda)... 

Aurungabad 

Bengal , 


Bombay  , 

Deccan  

Goa 

Gujerat , 

Madras 

Mahrattas 

Malda 

Muscat 

Pondicherry... 

Sumatra 

Rio  Janeiro.... 

Cyprus 

United  States. 


Metter  or  Mitre 

Metze 

Mezzaruola 


Tripoli... 

France,  etc.. 
United  Statea. 

Tunis 

Austria 

Sardinia 


2.2047  pds. 

1.0128      " 

1.0430  " 
1.0430  " 
1.0109  " 
1.0143  " 
1.0143  •« 
1.0161  " 
1.0143       " 

1.0567  qts. 
1.0567     " 

0.1135  peck, 

1.0567  qts. 
0.9080    " 
1.0567     " 

2.2046  pds. 

1.0792     " 

9.0264  galls, 

0.0115  bush 

0.0139      " 
13.6600  pds. 
27.3202      •' 
4.2567  bush 
3.0070  pds. 

6.0000  grs. 
0.3488  bush 
0.4030      " 

8.1015  ozs. 
0.6173  pds. 
0.5153  " 
0.5190  " 
0.5153  " 
0.3738  galls 
0.5242  «• 
0.5767      " 

0.4593      " 

0.5167      «' 

0.4853      " 

6.1630      " 

26.2290  pds. 

3.0000      " 

2.0391      •* 

1.8301      " 

75.8667      " 

74.6667      " 

82.1333      " 

28.0000      " 

79.7800      " 

24.7500      " 

39.7397       " 

25.0000       " 

26.2490       " 

100.4500       " 

8.7500       " 

25.9000       •' 

77.0000       " 

0.7283  galls. 

2.1312  bush 

39.3700  inch. 

73.6200  gr'ns 
39.3708  inch. 
39.3700     " 

2.5621  galls. 

1.7451  bush. 
34.1680  galls. 


Name 


locality. 


Mlllier    or   ton- 
neau 


Milligram 
Millilitre .. 


France,  etc . . , 
United  States. 


Millimeter... 
Mina 


Mistate for  oil 


Mocha 

Modius  of  salt... 


Moggio 

Moio 

Monme  

Moosa 

Moot  or  hand. 
Moyo  of  salt... 

Mudde 

Mudi 

Muez-pfund. . 
Muhd  or  mud 

Muid 

Mtinz-pfund..., 

Muth 

Myriagram 


Myrialilre. 


Nail for  cloth 

Ngu 


Ohm. 


France,  etc.. 


U.  8.  Talue. 


2204.6200 
2204  6000 
0.0154 
0.0610 
0.0021 
0.0394 
0.0394 
2.2046 
0.6669 
3.4257 


United  States. 

Greece , 

Parma 

Sardinia 

Crete  or  CaU' 

dia 2.9480 

Abyssinia 0.0686 

Oporto I    23.0000 

Spain,  (Ivica).-!    40.0000 

St.  Ubes 23.0000 

Tuscany 16.5903 

Portugal 23.0202 

Japan !    27.0070 

Cyprus   !  112  0000 

Bengal  ;      3.0000 

Spain. I    70.0000 

Netherlands...!      2.8378 

Mangalore '•      1.3019 

Bavaria |      1.1023 

Morocco 5.1837 

Switzerland  ...!    39.6270 

Austria 1.1230 

52.3536 

22.0460 

22.0462 

2641.8000 


United  States. 
France,  etc.: 


Great  Britain. 
Annam 


Ohra 

Oka  or  Oke.. 


Oke 


Onca 

Oncia 

Ons 

Ootan... for  cam 

plwr 

Ounce fluid 

Outava /or  topaz. 
Oxhoft 


Packen 

Pabaw.. /or  gems 
Pakha 


Baden 

Bremen 

Hesse  Darm- 
stadt   , 

Lubeck 

Zanzibar 

Crete  or  Can- 
dia 

Cyprus   , 

Egypt 

Eoumania 

Tripoli 

Turkey 

Crete  or  Can- 
dia 

Portugal 

Modena 

Netherlands- 


Sumatra 

United  States., 

Brazil 

Brunswick , 

Hamburg 

Hanover 


Russia.... 
Borneo  ... 
Sumatra. 


Palgot  or  paul-  Birmah  (Rau- 

gaunt  goon) 

Palm Great  Britain. 

Netherlands.. 
Roumania 


Pal  ma 
Palma 


de    Cra- 
veiro 
Palma,  marble 
Palma,     "     , 


Portugal. 
Carrara  . 


Malta  ... 
Naples.. 


pds. 

gr'ns 
cu.  in 
pint, 
inch. 

pds. 
bush. 


galls. 

pds. 

bush. 


gr'ns 
pds. 
inch, 
bush. 


pds. 

bush. 

galls. 

pds. 

bush- 

pds. 

galls. 


2.2500  inch. 
2.6644  yards 

39.6267  galls. 
38.2965     " 

42.2688  " 
39.5738  " 
22.4800  inch. 

2.6492  pds. 
2.7971  " 
2.7275  «• 
2.8180  •♦ 
2.6705  " 
2.8286     " 

0.3458  galls. 
0.0632  pds. 
0.0587     " 
0.2205     " 

4.0000  pds. 

8.0000  drms 
67.1700  gr'ns 
59.2802  galls. 
57.2210     " 
62.1593     " 

1082.0230  pds. 
153.5000  gr'ns 
0.1454  galls. 
0.0156  bush. 

1.0000  inch. 
3.0000    " 
3.9370    " 
10.8900    " 

8.6616   " 

9.5919   " 
.5.555  cu.  ft. 
10.2758  inch. 
10.3810      " 


FOEEIGN  WEIGHTS  a:N^D  ME ASVUE^.-^ Continued. 


Name. 

Pal  ma.  commer- 
cial 
"  mercers 


Para, 


parah  or 
chunam 

Parah 

Parrah 

Pe  or  pie 

Pecul 


Locality. 


Roman  States 


U.  S.  Value. 


Sicily 

Tuscany. 


or  tam 


Madras 

Bombay 

Ceylon 

Portugal 

Borneo.. , 

Celebes 

China 

•Tava 

Malacca 

Philippine  Isl 
ands 

Siam... 

Sumatra 

Pesado Buenos  Ayres 

"      dry  hides    Montevideo.. 
"  dry  salt  " 
"  wet  salt  " 
Pfund  legal 


Austria 

Baden 

".      Bavaria  

"      Bremen 

"      j  Brunswick..  . 

Frankfort  .... 

"      German  Emp 

"      j  Hamburg.... 

"      '  Hanover 

"      I  Lubeck 

"      I  Prussia 

"      Saxony 

"      Switzerland  . 

"      Wurtemberg. 

Phan..../ordo</i !  Annam 

Pic .\byssinia...... 

••  Turkish Algeria 

"  Arabic ••         

"    Constantinople 

"  Crete  or  Can- 

dia 

"  native Egypt 

"  Nile "     

"  for  chth  I      " 

"  I  Morocco 

"  for  cloth,  I  Tunis 


linen 
silk 


See  also  Pik. 

Picul,  hemp... I  Manilla 

Pi6 I  Ancona 

" ArgentineCou- 


.liprando 
...manual 


federation 
Genoa . 


"  Modena 

"  Roman  States.. 

"  ]  Spain.. 

"  -I  Venice 

Pik j  Aleppo 


or  pic. 


"  or  dra  arable 

"  or  arbi  dra'a 

or  lesser  pik 

See  also  Pic. 

Pikl 


Cyprus 

Damascus. 

Smyrna 

Tripoli.*.  .... 


Pint  apothecaries 
Pinta 


Pipa., 
Pipe. 


Greece 

United  States. 

Venetian  Lom 

bardy 


Madeira 

Great  Britain 
United  States 


Name. 


9.8034  inch. 

8.3470  " 

9.5297  " 

11.4900  •' 

1.7442  bush 

3.33;«  " 

6.7500  galls. 

0.36U9  yards 

135.6354  pds. 

135.6354  " 

133.3333  •• 

135.6314  " 

135.0000  " 

139.4496  " 

133.3500  " 

133.3333  " 

35.0000  " 

40.0000  '« 

40.0000  " 

60.0000  " 

1.2347  " 

1.1024  •' 
1.2347  " 
1.0991  " 
1.0306  " 
1.1141  " 

1.1025  " 
1.0679  " 
1.0794  " 
1.0687  " 
1.1023  «' 
1.0306  " 
1.1023  " 
1.1023  " 
0.2558  Inch 
0.7499  yards 
0.6923  " 
0.5249  " 
0.7317  " 

0.6969  " 

0.6214  " 

0.2506  " 

0.7085  " 

0.7229  " 

0.73.59  " 

0.5173  " 

0.6898  " 

139.4498  pds, 

0.4274  yards 

0.3160  ' 

0.5619  ' 

0.3746  • 

0.5720  • 

0  3259  • 

0.3091  ' 

0.3803  ' 

0.7396  ' 

0.7347  ' 

0.6370  • 

0.7302  • 

0.7338  • 

0.5286  • 


16.0000  OZS. 

0.2642  galls. 

0.0284  bush 
110.0000  galls. 
129.6650      " 
126.0000      " 


Pond 

Pood  or  pud 
Pot  or  poite.. 


Puund 

"        troy 

"  apothecaries 
"  avoirdupois 
"     troy 

Pund 


Quan  V... 
Quarta... 
Quarter. 


Quartico,  or 

quartier 

Quartillo 

Quarto for  oil 


"  for  oil 

Quateron 

Quilate../or  gems 

Quint 

Quintal 


Quontar 


Ref ... 
Rik.. 
Rjoo., 
Robi. 
Rode. 


Roede  

Rotl  or  rottoio.. 
"  attari  spices 
"    gheddari 
for  fruits 

"    khebir 

«'  or  rotoilo.. 
"  government 
**  of  commerce 
"    of  markets 


Rotolo 


grosso 

"       sottlle 

Rubblo 


Ruthe 

Ruttee  for  pearls 


Saa  or  saha.. 
Sacco  


Sachine,  sagene 
or  sashen 

Salraa 

"  generale 
"  grosso 


Locality.      ^    V.  8.  Value. 

Netherlands  ...       2.2047  pds. 

Russia 36.0676      " 

Denmark..; 0.2552  galls. 

Switzerland  ...       0.b%3     •• 

Great  Britain..  1.0000  pds. 
I  0.8229  ♦' 
I      0.8229      •• 

United  States..  7000.0000  grs. 
5760.0000     " 

Denmark 1.1009  pds. 

Annam 688.7600  pds. 

Roman  States,       2.0887  bush. 
Great  Britain..       8.2520     " 
Norway [      0.0864  galls. 

Lubeck.. 0.2473     " 

Chili 0.2906      •• 

Genoa 4.2709      " 

"      0.4282  bush. 

Naples 0.1672  galls. 

Switzerland....  0.4257  bush. 

Brazil 3.0750  gr'ns. 

Denmark 1.7635  oz. 

ArgentineCon- 

federation  i  101.2700  pds. 

Bolivia 101.4180    " 

Cent.  America  104.3000    " 

France,  etc 220.4620    " 

Mexico 101.6097     " 

Peru 101.6097    " 

Portugal 129.5180    " 

Spain ,  101.6090    " 

Switzerland  ...  110.2.300    " 

United  States..  220.4600     " 

Venezuela 101.4380    " 

Algeria 203.1670    " 

Sweden 32.4417  yards 

Teheran 17.0750  pds. 

Japan 116.1250  gr"us. 

Algeria 0.0865  yards 

Denmark 3.4321      " 

Norway 8.2474      " 

Netherlands...  lu.9363      " 

Abyssini?  0.6879  pds. 

Algeria 1.2040     " 

" 1.3545  " 

2.0317  " 

Egypt 0.9820  •' 

"    1.2256  " 

Morocco 1.1899  " 

1.7011  " 

Tunis 1.0915  " 

Crete   or  Cau- 

dia  1.1675  •< 

Cyprus 5.2419  " 

Naples 1.9645  " 

Sicily 1.9250  " 

««     1.7500  " 

Roman  States 

(Rome)  8.3553  bush. 
(I         <( 

(Ancona)  7.9742     " 

Austria 4.1485  yards 

Bengal 2.8250  gr'ns. 

Bombay !  3.0000     " 

Algeria |  1.3622  bush. 

Modena 3.9956      " 

Turin 3.2635      " 

Tuscany 2.0739     " 

Russia i  7.0000  feet. 

Malta '  8,2203  bush. 

Sicily I  7.8000     " 

"     1  10.0000     " 


rOEEIGN  WEIGHTS  A^B  KB ASVWE^.— Continued. 


Name. 


Locality. 


U.  8.  Value. 


Salma.. wine  \ 

Sals. 

Sat j 

Saum I 

'•  for  steel  j 

Scheepston ] 

Scheffel ! 


Sicily.... 
Japan  .. 

Siam 

Austria 


gram 
oats,  fruit 


Schenk-eimer. .. 

Schepel 

Schiffslast, 

shipping  ton 
Seer 


Netherlands .. 

Bavaria 

Bremen 

German  Emp. 
Lubeck 


Prussia 

Saxony 

Wiirtemberg , 

Bavaria 

Netherlands. 


Sei 

Sesti , 

Shik 

Shing  Shi  .. 
Shing  tsong. 

Shye , 

Sidio  

Sjoo  or  itto- 

1 
Skalpund.. 


Skoeppe . 
Soallee  .. 

Sok 

Soma 


Austria.. 
Bengal.... 
Bombay . 
Ceylon.... 
Madras... 
China  .... 

Slam 

China  .... 


An  jar  .. 
Muscat , 


22.0000 
0.331.5 
0.0084 
339.5357 
308.6693 
28.3800 
6.3100 
2.1020 
1.4191 
1.0097 
1.1213 
1,5597 
2.9486 
5.0292 
16.9441 
0.2838 

2469.2300 
1.8668 
0.7000 
0.3000 
0.6250 
3.4718 
0.3346 
160.0000 
0.0219 
0.1317 
0.8824 
0.2332 


galls, 
yard 
bush 
pds. 

bush, 
bush 


galls, 
bush, 

pds. 
pds. 

galls, 

pds. 

bush, 

pds. 

bush, 

galls 

bush, 

galls. 


Span. 


Square  foot... 

"         yard. 

Stab 


Stadlo 

Stadion 

Stajo 

Stajo  or  staro 

for  oil 
"     or  staro.... 


Stang 

Starello..., 

Stein 

Stone 

Stop 

StObchen 


Stuetze  or  stutz 
Tael 


Japan  ., 

Norway 

Sweden 1 

Denmark 

Bengal 

Siam 

Roman  States 
(Ancona) 

(Rome) 

Bengal 

Great  Britain 

Norway 

United  States.. 


German  Emp 

Hungary 

Ionian  Islands 

Greece 

Modena 


Naples 

Parma 

Tuscany 

Sweden 

Roman  States. 

Austria 

Great  Britain. 

Norway 

Bremen 

Brunswick , 

Baden , 


0.4592      " 
0.9374  pds. 
0.9374      «' 
0.4935  bush 
2.3378      " 
0.5255  yards 

18.4925  galls 


Bantam  Java.. 

Borneo 

China 

Cochin  China.. 
Slam 
Sooloo  Isles 


43.3860 
0.2500 
0.2500 
2.0786 
144.0000 
9.0000 
1.0937 
1.7286 
22.0000 
3280.8990 
1.9978 

2.6163 
1.3338 
0.6916 
3.2442 
0.5222 
24.6940 
14.0000 
0.3456 
0.8511 
0.9880 
3.9628 


yards 

bush, 
sq.  in, 
sq.  ft, 
yards 

yards 

feet. 

bush 

galls, 
bush 

yards 
bush 
pds. 

galls 
galls 


0.1511  pds. 
0.0878  " 
0.0834  " 
0.0844  " 
0.1334  " 
0.0833       " 


Name. 


Locality. 


U.  8.  Value. 


Talanton 

Tampang.J or  tin 

Tarrie 

Tchetverik I 

Tchetverka 

Tchetviert ! 

Teman rice 

Tercio tobacco 

Tierce  

Timbang. ..f/rain, 

Tomme 

Tomolo 

Ton shipping 

Tonde 

"       beer 

"       ..    tar 

Tonelada , 

"        ...ton  for 
shipping 

Tonne 

Tum 

Tung 

Tunna 

Uckia 

Untz 

lJrna..(see  eimer) 

Vakia 

Vara 

Vedro.... 

Vierding 

Viertel... 

Vis "!!;!!!»!1^. 

Vis  or  Visay 

Vouah 

Wakea  

Wakega com- 
mercial 
"  gold  <&  silver 

Yard 

Zentner 

ZoU-pfund 

Zuber 


Greece... 
Malacca . 
Algeria... 
Russia..., 


Arabia  (3/oc/ia) 

Mexico 

Great  Britain- 
Java 

Denmark 

Naples 

United  States.. 
Denmark 


Argentine 
Confederation 


Portugal  

German  Emp. 

Norway  

Sweden 

Sumatra 

Norway  


Tunis 

Norway . 


Arabia  ! 

(Mocha) 
Argentine 
Confederation 

Brazil 

Cent.  America 

Chili i 

Cuba I 

Dutch    W.   In-: 
dies  (Curacoa) 

Mexico 

Peru 

Portugal 

Spain 

Spanish 

W.  Indies 

Venezuela 

Russia 

Austria 


Birmah 

(Rangoon) 

Madras 

Siam 


Abyssinia.. 
Algeria.... 


Mocha . 


Great  Britain.. 

German  Emp.. 

BavaVia 

Baden 


3.3072   pds. 
1.3559      " 
0.5630  bush. 
0.7448       " 
0.7448  peck.. 
5.9521  bush* 
168.0000  pds. 
162.2690      " 
43.2216  galls. 
677.9625  pds. 
1.0297    inch. 
1.5646  bush. 
40.0U00CU.  ft. 
3.9478  bush. 
34.7073   galls. 
30.6241       ♦' 

29.2021  bush. 

1748.493  pds. 

2204.600       '« 
0.9742    inch. 
1.1680      " 
4.0000  yards 
4.1573  bush. 
33.1710  gails. 

0.0699  pds. 
0.0586      •• 


1.2000    CZ. 

0.9478  yards 
1.1888      " 
0.9131       " 
0.9269       " 
0.9274       " 

0.9271  " 

0.9139  •• 

0.9270  " 

1.2030  " 

0.9274  " 

0.9271       " 
0.9132       " 
3.2465  galls. 
4.9384    oz. 
3.7380  galls. 
0.4363  bush. 

3  3333  pds. 
3.1248  " 
2.1019  yards 

0.0573  pds. 
0.7525      '« 

1.0000  " 
0.6857      " 

1.0000   yard 

110.2300  pds. 
1.1023  " 
42.5700  bush. 


14  DAY  USE 

RETURN  TO  DESK  FROM  WHICH  BORROWED 

LOAN  OEPT. 

This  book  is  due  on  the  last  date  stamped  below,  or 

on  the  date  to  which  renewed. 

Renewed  books  are  subject  to  immediate  recall. 

23]ur57BC 

1 

REC'D  to 

11)1  1 5  1957 

LD  21-100m-6,'56                                ,,   .General  Library     ^ 
(B931l8l0)476                                    ^"'"'^"B^jJ^el^^'^®'"*"" 

YC 108787 


M212480 

THE  UNIVERSITY  OF  CALIFORNIA  LIBRARY 


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